RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of October 29, 2018 No. 245

About establishment of the List of the questions which are subject to check within audit of other information, Requirements to content, terms of representation of audit opinion by auditing organization on audit of other information, Requirements to auditors as a part of the auditing organization involved in audit of other information

According to part four of Item 8 of article 57 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan", subitem 1-3) of part one of article 7 of the Law of the Republic of Kazakhstan "About auditor activities", part four of Item 12 of article 20 of the Law of the Republic of Kazakhstan "About insurance activity", part four of Item 8 of article 55-1 of the Law of the Republic of Kazakhstan "About the security market", the subitem 2) "About state regulation, control and supervision of the financial market and the financial organizations" the Board of National Bank of the Republic of Kazakhstan DECIDES: parts one of article 13-2 of the Law of the Republic of Kazakhstan

1. Establish:

1) the List of the questions which are subject to check within audit of other information according to appendix 1 to this resolution;

2) Requirements to content, terms of representation of audit opinion by auditing organization on audit of other information according to appendix 2 to this resolution;

3) Requirements to auditors as a part of the auditing organization involved in audit of other information according to appendix 3 to this resolution.

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