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

of April 19, 2024 No. 8-HK

About introduction of amendments to 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 No. 12720) the following changes:

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

state Items 2 and 3 in the following edition:

"2. In these rules the following concepts are used:

1) the appeal – the written address of the candidate following the results of the qualification examination about review of the decision held by the organization for confirmation of knowledge;

2) the appeal commission – the commission created by the organization for confirmation of knowledge for consideration of appeals of candidates;

3) qualification examination – procedure of accomplishment by the candidate of the examination module for disciplines of certification;

4) the organization for confirmation of knowledge – the organization which carries out the procedure of confirmation of knowledge for the candidates applying for assignment of qualification of the statutory auditor;

5) the examination module – the amount of tasks consisting of test questions and complex situational tasks;

6) examination committee – the commission created by the organization for confirmation of knowledge for implementation of check and assessment of results of qualification examination;

7) the candidate – the citizen of the Republic of Kazakhstan applying for assignment of qualification of the statutory auditor of appropriate level;

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