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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 19, 2017 No. 34

About approval of the list, forms and reporting frequency professional and auditing organizations, and also forms of information on insurance of civil responsibility of auditing organization

(as amended on 17-01-2023)

I ORDER:

According to the subitem 13) Article 7 and the subitem 8) Item 2 of article 21 of the Law of the Republic of Kazakhstan "About auditor activities" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" PRIKAZYVAYU:

1. Approve enclosed:

1) the list and reporting frequency professional auditing and auditing organizations according to appendix 1 to this order;

2) form of the semi-annual report on activities of professional auditing organization, according to appendix 2 to this order;

3) form of the annual report on carrying out professional development course of auditors by professional auditing organization and issues of certificates, according to appendix 3 to this order;

4) form of the quarterly report on compliance to the minimum requirements of auditing organizations which book statutory audit, according to appendix 4 to this order;

5) form of the quarterly report on the main indicators of activities of auditing organizations, according to appendix 5 to this order;

6) form of the quarterly report on the carried-out external control of quality by professional auditing organization, according to appendix 6 to this order;

7) form of the annual report of auditing organization of compliance to qualification requirements to auditor activities, according to appendix 7 to this order;

8) form of information on insurance of civil responsibility of auditing organization, according to appendix 8 to this order.

2. Professional auditing organizations and auditing organizations represent the reporting in electronic format by means of Internet resource of depositary of the financial reporting "www.dfo.kz".

In case of failure of information system professional auditing organizations and auditing organizations notify authorized body with appendix of step-by-step screenshots from the moment of authorization until emergence of mistake with indication of the exact time of mistake.

3. Recognize invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of March 26, 2015 No. 216 "About approval of the list, forms and reporting frequency by professional and auditing organizations, and also forms of information on insurance of civil responsibility of auditing organization" (it is registered in the Register of state registration of regulatory legal acts for No. 10877, it is published in information system of law of Ad_let on May 19, 2015);

2) the order of the Minister of Finance of the Republic of Kazakhstan of August 4, 2016 No. 428 "About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of March 26, 2015 No. 216 "About approval of the list, forms and reporting frequency by professional and auditing organizations, and also forms of information on insurance of civil responsibility of auditing organization" (it is registered in the Register of state registration of regulatory legal acts for No. 14198, it is published in information system of law of Ad_let on October 28, 2016).

4. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in printing and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions.

5. This order becomes effective from the date of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

It is approved

Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan

November 28, 2016

 

____________________ N. Aydapkelov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of January 19, 2017 No. 34

List and reporting frequency professional auditing and auditing organizations

№ of payment order

Name of the report

Representation term

1

2

3

Professional auditing organizations

1

The semi-annual report on activities of professional auditing organization (with the accruing result)

15 dates (inclusive), following the accounting period

2

Annual report on providing professional development course of auditors with professional auditing organization and issues of certificates

On March 1 the year (inclusive) following the accounting period

3

The quarterly report on compliance to the minimum requirements of auditing organizations which book statutory audit

15 dates (inclusive), following the accounting period

4

The quarterly report on the carried-out external control of quality of the auditing organizations which are not objects of external control of quality of professional advice on auditor activities, professional auditing organization

Auditing organizations

5

Quarterly report on the main indicators of activities of auditing organizations

15 dates (inclusive), following the accounting period

6

The annual report of auditing organization on compliance to qualification requirements to auditor activities

On March 1 the year (inclusive) following the accounting period

7

Information on insurance of civil responsibility of auditing organization

within 15 working days from the date of the conclusion of the agreement of compulsory insurance of civil responsibility

 

Appendix 2

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