JOINT NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN AND ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 9, 2018 No. 10-HK, 9 of April, 2018 No. 447

About modification of the joint normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 18-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 601 "About approval of Rules of professional ethics of statutory auditors"

According to the subitem 9) of article 1 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" the Calculating committee on control of execution of the republican budget (further - Calculating committee) DECIDES and the Minister of Finance of the Republic of Kazakhstan ORDERS:

1. Bring in the joint normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 18-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 601 "About approval of Rules of professional ethics of statutory auditors" (it is registered in the Register of state registration of regulatory legal acts No. 12575, it is published on January 12, 2016 in information system of law of Ad_let) the following change:

in Rules of professional ethics of the statutory auditors approved by the specified joint normative resolution and the order:

state Item 8 in the following edition:

"8. To the statutory auditor the following ethical requirements are established:

1) to respect the commonly accepted moral standards and the principles, being effective when implementing belonging to it it is right honesty, reasonably and fairly;

2) to show leadership skills and the capability to help effective labor relations, to show independence of thinking and professional scepticism, independence and objectivity in judgments and conclusions, irreconcilability to injustice, violations moral, moral and precepts of law;

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