THE JOINT ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of December 15, 2022 No. 1284, on December 15, 2022 No. 128

About modification and amendments in the joint order of the Minister of Finance of the Republic of Kazakhstan of April 2, 2021 No. 298 and the Minister of national economy of the Republic of Kazakhstan of April 21, 2021 No. 45 "About approval of checking sheets in the field of financial accounting and the financial reporting for the organizations of public interest, except for the financial organizations, activities of the accredited professional organizations of accountants and the accredited organizations for professional certification of accountants"

WE ORDER:

1. Bring in the joint order of the Minister of Finance of the Republic of Kazakhstan of April 2, 2021 No. 298 and the Minister of national economy of the Republic of Kazakhstan of April 21, 2021 No. 45 "About approval of checking sheets in the field of financial accounting and the financial reporting for the organizations of public interest, except for the financial organizations, activities of the accredited professional organizations of accountants and the accredited organizations for professional certification of accountants" (it is registered in the Register of state registration of regulatory legal acts at No. 22602) the following changes and amendment:

state heading in the following edition:

"About approval of criteria for evaluation of risk degree and checking sheets in the field of financial accounting and the financial reporting for the organizations of public interest, except for the financial organizations, activities of the accredited professional organizations of accountants and the accredited organizations for professional certification of accountants";

state preamble in the following edition:

"According to Items 5 and 6 of Article 141 and Item 1 of article 143 of the Entrepreneurial code of the Republic of Kazakhstan we ORDER:";

state Item 1 in the following edition:

"1. Approve:

1) criteria for evaluation of risk degree in the field of financial accounting and the financial reporting according to appendix 1 to this joint order;

2) checking leaf in the field of financial accounting and the financial reporting concerning the organizations of public interest (except for the financial organizations) according to appendix 2 to this joint order;

3) checking leaf in the field of financial accounting and the financial reporting concerning the accredited professional organizations of accountants for carrying out preventive control with visit of subject (object) of control according to appendix 3 to this joint order;

4) checking leaf in the field of financial accounting and the financial reporting concerning the accredited professional organizations of accountants for conducting check on compliance to allowing requirements according to appendix 4 to this joint order;

5) checking leaf in the field of financial accounting and the financial reporting concerning the accredited organizations for professional certification of accountants for carrying out preventive control with visit of subject (object) of control according to appendix 5 to this joint order;

6) checking leaf in the field of financial accounting and the financial reporting concerning the accredited organizations for professional certification of accountants for conducting check on compliance to allowing requirements according to appendix 6 to this joint order.";

1, 2 and 3 to the specified joint order to be reworded as follows appendices according to appendices 1, 2 and 3 to this joint order;

add with appendices 4, of 5, 6 according to appendices 4, 5 and 6 to this joint 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 joint order in the Ministry of Justice of the Republic of Kazakhstan;

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

3) within ten working days after state registration of this joint 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 joint order becomes effective since January 1, 2023 and is subject to official publication.

Appendix 1

to the joint Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan and the Minister of national economy of the Republic of Kazakhstan of December 15, 2022 No. 1284, on December 15, 2022 No. 128

Appendix 1

to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Minister of national economy of the Republic of Kazakhstan of April 2, 2021 No. 298, on April 21, 2021 No. 45

Criteria for evaluation of risk degree in the field of financial accounting and the financial reporting

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