of August 28, 2023 No. 905
About modification and amendments in some orders of the Minister of Finance of the Republic of Kazakhstan
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 30, 2015 No. 231 "About approval of the minimum requirements to auditing organizations which book statutory audit" (it is registered in the Register of state registration of regulatory legal acts at No. 10875) the following changes:
state preamble in the following edition:
"According to subitem 1-2) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" I ORDER:";
in the Minimum requirements to auditing organizations which book statutory audit, approved by the specified order:
3) of Item 3 to exclude the subitem.
2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2021 No. 574 "About approval of Standard rules of carrying out external control of quality of auditing organizations, including criteria of checks of the auditing and professional organizations" (it is registered in the Register of state registration of regulatory legal acts at No. 23080) the following changes and amendment:
in Standard rules of carrying out external control of quality of auditing organizations, including criteria of checks of the auditing and professional organizations approved by the specified order:
1) of Item 2 to state the subitem in the following edition:
"1) the controller - the person designated by working body of the professional organization and (or) committee on quality control and (or) executive body of the professional organization from among auditors, having working experience in the field of carrying out statutory audit for carrying out external control of quality;";
add with Item 5-1 of the following content:
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