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

of June 24, 2025 No. 6-HK

About introduction of amendments to normative resolutions of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" and of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 21070) the following changes:

in the Rules of carrying out external state audit and financial control approved by the specified normative resolution:

state Item 104 in the following edition:

"104. According to the drafts of audit reports (audit reports), tables of system shortcomings and Registers attached to them control procedure of quality and legal examination according to the procedure, are carried out by certain 750 Procedural standard, the Methodological application guide of this standard, and also Regulations of the Highest auditor chamber (Audit committee).

Control procedure of quality according to drafts of audit reports (audit reports), tables of the system shortcomings and Registers attached to them is performed by the structural division responsible for quality monitoring procedure (the structural division determined by regulations of Audit committee), legal examination - the structural division responsible for legal support.";

state Item 111 in the following edition:

"111. Projects of the Audit opinion, the Summary register, the Summary table, the Resolution and the Instruction the structural division responsible for carrying out the state audit of the Highest auditor chamber (the head of group of the state audit of Audit committee) go to the structural divisions responsible for monitoring procedure of quality and legal support (the structural divisions determined by regulations of Audit committee).

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