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

of February 5, 2025 No. 1-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"

The highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) 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 the faces applying for assignment of qualification of the statutory auditor, approved by the specified normative resolution:

state Item 2 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 qualification examination about review of the made decision;

2) the appeal commission – the commission created 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 provides training of the candidates applying for assignment of qualification of the statutory auditor;

5) the examination module – the amount of tasks consisting of test questions and situational tasks in the form of tests;

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

7) confirmation of knowledge of the candidate – assessment of level of knowledge of the candidate by means of passing qualification examination in offline mode;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info