of November 20, 2023 No. 1208
About modification of the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2009 No. 115 "About approval of Rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2009 No. 115 "About approval of Rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 5632) the following change:
Rules of forming and implementation of activities of the Qualification commission on certification of candidates for the auditors of the Republic of Kazakhstan approved by the specified order to be reworded as follows according to appendix 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 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
Appendix
to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of November 20, 2023 No. 1208
Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2009 No. 115
1. These rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan (further - Rules) are developed according to the subitem 8) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" and determine procedure for forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan.
2. The qualification commission on certification of candidates for auditors of the Republic of Kazakhstan (further - the Commission) is executive body of professional advice on auditor activities (further - professional advice).
Are part of the Commission the representative of authorized state body (further - authorized body) and the equal number of representatives from the professional organizations, and also nonpracticing experts can enter.
The commission consists of odd number of members, but no more than 17 (seventeen) people from whom at least 50 (fifty) percent have the certificate of competency "auditor" and (or) one of complete qualifications of Certified Public Accountant (CPA), The Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA), The Institute of Chartered Accountants in England and Wales (ICAEW), and also work experience in the field of carrying out audit at least 2 (two) years.
The candidate for the nonpracticing expert having work experience in the field of carrying out audit at least 10 (ten) years is represented by Board of the Professional advice (further - Board).
3. The commission is created for the purpose of certification of candidates for auditors, persons interested to participate in auditor activities in the territory of the Republic of Kazakhstan.
4. The professional advice sends to the address of the professional organizations, authorized body request about nominations in structure of the Commission.
5. The auditor having work experience in the field of carrying out audit at least 5 (five) years and being the member of the commission is elected the commission chairman. The commission chairman is elected by a simple majority vote members of the commission for a period of 3 (three).
The same person is not elected the chairman 2 (two) times in a row.
6. Person who was made responsible for making of corruption offense is not elected the chairman and the member of the commission.
7. For the purpose of improvement of quality of certification of candidates for auditors the Commission attracts on contractual basis of the practicing auditors and accountants, teachers of special disciplines, scientific, not being part of the Commission.
From the presented candidacies the commission chairman approves structure of survey, organizational and estimative groups.
8. Commission sessions are held according to the work plan approved annually till December 10 of the year preceding planned.
The commission approves dates of qualification examinations and begins documents acceptance from the candidates wishing to pass qualification examination according to the work plan.
9. Commission session is considered competent in the presence of at least 2/3 from total number of members of the commission. Decisions of the Commission are made by a simple majority vote the present members of the commission. In case of equality of votes the Commission chairman's voice is decisive.
10. Members of the commission are informed not later than 5 (five) working days before date of meeting on the place and time of its carrying out.
11. The emergency meeting of the Commission is held upon the demand of the Commission chairman or at least 3 (three) members of the commission. The commission within 3 (three) working days from the date of decision making about holding emergency meeting of the Commission notifies on the place and time of its carrying out and questions offered to consideration.
Record keeping, preparation of protocols is provided with the secretary of the Commission.
12. In case of nonparticipation of the member of the commission in the regular meetings (more than 3 (three) time in a row), except for labor leave, leave non-paid, the period of temporary disability, business trip, the Commission chairman makes the offer in Board on exception of the representative of structure of the Commission and its replacement.
13. The board makes corresponding changes to structure of the Commission within 10 (ten) working days from the date of emergence of such need.
14. The authorized body in writing notifies the Commission on the representative of authorized body which will be part of the Commission, and also about the representative who codes examination-papers.
15. The commission organizes process of holding qualification examination, providing proper conditions for its carrying out.
16. The representative of authorized body who is the member of the commission on commission session assigns numbers of certificates of competency "auditor" to persons which underwent certification of candidates for auditors based on information from the register of auditors.
Representatives of authorized body take part in examination process on a grant basis.
17. In case of identification of violations of procedure for carrying out certification of candidates for auditors members of the commission and (or) observers in writing bring to the Commission chairman of the note.
The commission chairman without delay considers these notes, if necessary takes measures for their elimination.
The provided notes and decisions made on them join in the relevant act.
In case of not elimination of violations and (or) unreasonable variation of notes of members of the commission and (or) observers on violations of procedure for carrying out certification of candidates for auditors, members of the commission and (or) observers appeal the decision of the Commission in the appeal commission of professional advice or in court.
18. Examination-papers after holding qualification examination are checked within 30 (thirty) calendar days. The decision following the results of check and estimation of examination-papers is drawn up by the protocol which is signed by the Commission chairman and members of the commission who are present at meeting.
19. The commission from decision date about issue of the certificate of competency "auditor" publishes in a month the decision on qualification assignment "auditor" in the Kazakh and Russian languages in mass media.
By results of the carried-out certification of candidates for auditors the Commission issues to persons which successfully underwent certification, the certificate of competency "auditor" in form according to appendix to this order and personal seal of the auditor with indication of number of the certificate of competency "auditor", surnames, name, middle name (in the presence).
The minutes of the Commission with indication of numbers of certificates of competency and the copy of the documents submitted to the Commission go to authorized body within 15 (fifteen) working days from the date of decision making. These documents are subject to storage within 5 (five) years.
to Rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan
form
Republic of Kazakhstan
Certificate of competency "Auditor"
Decision __________________________________________________________
____________________________________________________________________
(name of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan)
from "_____" ___________________ years No. __
____________________________________________________________________
____________________________________________________________________
(surname, name, middle name (in case of its availability))
qualification "auditor" is appropriated.
Certificate ¹____________________________________________________
Chairman _______________________________________________________
(surname, name, middle name (in case of its availability)
__________ ___________________________
(signature) (locus sigilli (in the presence))
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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