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

of September 26, 2024 No. 13-HK

About modification and amendments in normative resolutions 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" and of December 21, 2015 No. 23-HK "About approval of the Regulations on the National commission on 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 and amendment:

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

add with Item 1-1 of the following content:

"1.1. The certification purpose – establishment of level of professional knowledge, skills and experience, business qualities and potential opportunities of persons applying for assignment of qualification of the statutory auditor for confirmation of their compliance to qualification requirements to the statutory auditor.";

1) and 2) of Item 2 to state subitems in the following edition:

"1) the appeal – the written address of the candidate following the results of qualification examination about review of the made decision;

2) the appeal commission – the commission created for consideration of appeals of candidates;";

4) of Item 2 to state the subitem in the following edition:

"4) the organization for confirmation of knowledge – the organization which provides training of the candidates applying for assignment of qualification of the statutory auditor;";

6) of Item 2 to state the subitem in the following edition:

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