ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 2, 2015 No. 394

About approval of regulations of the state services in the field of financial accounting and audit

According to Item 2 of article 10 of the Law of the Republic of Kazakhstan of April 16, 2013 "About the state services" PRIKAZYVAYU:

1. Approve enclosed:

1) Regulations of the state service "Issue of the Certificate on Accreditation of the Professional Organization of Accountants" according to appendix 1 to this order;

2) Regulations of the state service "Issue of the Certificate on Accreditation of the Organization for Professional Certification of Accountants" according to appendix 2 to this order;

3) Regulations of the state service "Issue of the Certificate on Accreditation of Professional Auditing Organization" according to appendix 3 to this order;

4) Regulations of the state service "Licensing for Implementation of Auditor Activities" according to appendix 4 to this order.

2. Declare invalid the order of the Deputy prime minister of the Republic Kazakhstan Minister of Finance of the Republic of Kazakhstan of May 16, 2014 No. 227 "About approval of regulations of the state services in the field of financial accounting and audit" (registered in the Register of state registration of regulatory legal acts at No. 9536, No. 212 published in the Kazakhstanskaya Pravda newspaper of October 30, 2014 (27933)).

3. To committee of financial control of the Ministry of Finance of the Republic of Kazakhstan (Dzhumadildayev A. S.) provide in the procedure established by the legislation:

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

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction it on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 2, 2015 No. 394

Regulations of the state service "Issue of the Certificate on Accreditation of the Professional Organization of Accountants"

Chapter 1. General provisions

1. The state service "Issue of the Certificate on Accreditation of the Professional Organization of Accountants" (further - the state service) appears Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan (further - the service provider).

Documents acceptance, specified in Item 9 of the Standard of the state service "Issue of the Certificate on Accreditation of the Professional Organization of Accountants" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2015 No. 280 "About approval of standards of the state services in the field of financial accounting and audit" registered in the Register of state registration of regulatory legal acts at No. 11362 (further - the Standard), and issue of result of rendering the state service is performed through the web portal of "the electronic government" www.egov.kz, www.elicense.kz (further - the Portal).

2. Form of the rendered state service: electronic (partially automated).

3. Issue of the certificate on accreditation of the professional organization of accountants (further - the certificate), renewal, issue of the duplicate of the certificate, or the motivated answer about refusal in rendering the state service in cases and on the bases provided in Item 9-1 of the Standard is result of the rendered state service.

Form of provision of result of rendering the state service: electronic.

Chapter 2. The description of operations procedure of structural divisions (workers) of the service provider in the course of rendering the state service

4. The basis for the procedure (action) for rendering the state service is submission of the documents specified in Item 9 of the Standard.

5. Contents of the procedure (action) which is part of process of rendering the state service:

in case of issue of the certificate:

1) the documents submitted by uslugopoluchatel are accepted by the employee of management on document flow of the service provider and are transferred to management of the service provider for distribution - within one working day.

Result of the procedure - documents acceptance;

2) distribution of the documents submitted by uslugopoluchatel, to management of audit of the quasi-public sector - within one working day.

Result of the procedure - the resolution of the head of the service provider;

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