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I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 6, 2024 No. 608

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of January 19, 2017 No. 34 "About approval of the list, forms and reporting frequency professional and auditing organizations, and also forms of information on insurance of civil responsibility of auditing organization"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of January 19, 2017 No. 34 "About approval of the list, forms and reporting frequency by professional and auditing organizations, and also forms of information on insurance of civil responsibility of auditing organization" (it is registered in the Register of state registration of regulatory legal acts at No. 14818) the following changes:

1, of 2, of 3, of 4, of 5, of 6, 7 and 8 to the specified order to be reworded as follows appendices according to appendices 1, of 2, of 3, of 4, of 5, of 6, 7 and 8 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. This order becomes effective after ten calendar days after day of its first official publication.

Acting minister of finance of the Republic of Kazakhstan

E.Birzhanov

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

Appendix 1

to the Order of the acting minister of finance of the Republic of Kazakhstan of September 6, 2024 No. 608

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of January 19, 2017 No. 34

List and reporting frequency professional auditing and auditing organizations

№ of payment order

Name of the report

Representation term

1

2

3

Professional auditing organizations

1

The semi-annual report on activities of professional auditing organization (with the accruing result)

15 dates (inclusive), following the accounting period

2

Annual report on providing professional development course of auditors with professional auditing organization and issues of certificates

On March 1 the year (inclusive) following the accounting period

3

The quarterly report on compliance to the minimum requirements of auditing organizations which book statutory audit

15 dates (inclusive), following the accounting period

4

The quarterly report on the carried-out external control of quality of the auditing organizations which are not objects of external control of quality of professional advice on auditor activities, professional auditing organization

Auditing organizations

5

Quarterly report on the main indicators of activities of auditing organizations

15 dates (inclusive), following the accounting period

6

The annual report of auditing organization on compliance to qualification requirements to auditor activities

On March 1 the year (inclusive) following the accounting period

7

Information on insurance of civil responsibility of auditing organization

it is created automatically by means of integration service of the Single insurance database and the information system "Depositary of the Financial Reporting" and it is provided by auditing organizations, within 15 working days from the date of the conclusion of the agreement of compulsory insurance of civil responsibility by signing automatically of the filled form the digital signature

Appendix 2

to the Order of the acting minister of finance of the Republic of Kazakhstan of September 6, 2024 No. 608

 Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of January 19, 2017 No. 34

The form intended for collection of administrative data

It is represented: Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan

The form of administrative data is placed on the Internet – resource: www.gov.kz.

The semi-annual report on activities of professional auditing organization (with the accruing result)

Index: Form No. 1-A (Audit) Frequency:

Semi-annual the Group of people providing information:

Professional auditing organizations about activities

Term of representation of form of administrative data:

Semi-annual the 15th (inclusive) following the accounting period

Year __________________________

Half-year ____________________

Individual identification number of the head of the organization

Surname, name, middle name (in case of its availability) the head of the organization

Position

Number of the certificate of competency "auditor"

Date of issue of the certificate of competency "auditor"

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