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

of November 24, 2023 No. 21-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"

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:

in Rules of certification of persons applying for assignment of qualification of the statutory auditor:

state Item 5 in the following edition:

"5. Confirmation of knowledge is carried out by the organization (further - the organization for confirmation of knowledge) determined according to the Law of the Republic of Kazakhstan "About public procurements".

In case of not determination of the organization for confirmation of knowledge according to the Law of the Republic of Kazakhstan "About public procurements", confirmation of knowledge will be organized according to the subitem 8) of item 4 of Article 12 and the subitem 5) of article 14 of the Law:

for candidates who will perform external state audit - the Highest auditor chamber;

for candidates who will perform internal state audit - authorized body on internal state audit (further - authorized body).

Confirmation of knowledge is carried out by passing qualification examinations with use of the computer equipment based on "National Center for Personnel Management of Public Service" Joint-stock company (further - the Center), at the expense of means of the organizations for confirmation of knowledge.";

add with Item 5-1 in the following edition:

"5-1. The center holds qualification examination in measure of the appeal of the organizations for confirmation of knowledge.";

state Item 17 in the following edition:

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