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NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of February 13, 2023 No. 4-HK

About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget of December 15, 2015 No. 22-HK "About approval of Rules of certification of persons applying for assignment of qualification of the statutory auditor"

The highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of December 15, 2015 No. 22-HK "About approval of Rules of certification of persons applying for assignment of qualification of the statutory auditor" (it is registered in the Register of state registration of regulatory legal acts for No. 12720) the following changes and amendments:

state preamble in the following edition:

"According to Item 5 of article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control" and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:";

in Rules of certification of the faces applying for assignment of qualification of the statutory auditor, approved by the specified normative resolution:

state Item 1 in the following edition:

"1. These rules of certification of persons applying for assignment of qualification of the statutory auditor (further – Rules) are developed according to Item 5 of article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law "About the State Services") and determine procedure for certification of persons applying for assignment of qualification of the statutory auditor.";

to state the subitem 13 of Item 2 in the following edition:

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