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THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 23, 2022 No. 877

About introduction of amendments to the 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"

I ORDER:

1. Bring in the 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 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 at No. 14818) the following changes:

state preamble in the following edition:

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

to be reworded as follows the list and reporting frequency professional auditing and auditing organizations approved according to appendix 1 to the specified order according to appendix 1 to this order;

to be reworded as follows the form of the semi-annual report on activities of professional auditing organization approved according to appendix 2 to the specified order according to appendix 2 to this order;

to be reworded as follows the form of the annual report on carrying out professional development course of auditors by professional auditing organization and issues of certificates approved according to appendix 3 to the specified order according to appendix 3 to this order;

form of the quarterly report on compliance to the minimum requirements of auditing organizations which book statutory audit, approved according to appendix 4 to the specified order to be reworded as follows according to appendix 4 to this order;

to be reworded as follows the form of the quarterly report on the main indicators of activities of auditing organizations approved according to appendix 5 to the specified order according to appendix 5 to this order;

to be reworded as follows the form of the quarterly report on the carried-out external control of quality by professional auditing organization approved according to appendix 6 to the specified order according to appendix 6 to this order;

the form of the annual report of auditing organization of compliance to qualification requirements to auditor activities approved according to appendix 7 to the specified order to be reworded as follows according to appendix 7 to this order;

to be reworded as follows the form of information on insurance of civil responsibility of auditing organization approved according to appendix 8 to the specified order according to appendix 8 to this order.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. To impose control of execution of this joint order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

The deputy prime minister is the Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

Appendix 1

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of August 23, 2022 No. 877

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)

to the 15th following the accounting period

2

Annual report on carrying out professional development course of auditors by professional auditing organization and issues of certificates

till March 1 of the year following the accounting period

3

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

to the 15th 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

to the 15th following the accounting period

6

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

till March 1 of the year 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

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of August 23, 2022 No. 877

Appendix 2

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

The form intended for collection of administrative data

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