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JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND I.O. OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of November 6, 2025 No. 676, on November 7, 2025 No. 120

About introduction of amendments to the joint order of the Minister of Finance of the Republic of Kazakhstan of April 2, 2021 No. 298 and the Minister of national economy of the Republic of Kazakhstan of April 21, 2021 No. 45 "About approval of criteria for evaluation of risk degree and checking sheets in the field of financial accounting and the financial reporting for the organizations of public interest, except for the financial organizations, activities of the accredited professional organizations of accountants and the accredited organizations for professional certification of accountants"

WE ORDER:

1. Bring in the joint order of the Minister of Finance of the Republic of Kazakhstan of April 2, 2021 No. 298 and the Minister of national economy of the Republic of Kazakhstan of April 21, 2021 No. 45 "About approval of criteria for evaluation of risk degree and checking sheets in the field of financial accounting and the financial reporting for the organizations of public interest, except for the financial organizations, activities of the accredited professional organizations of accountants and the accredited organizations for professional certification of accountants" (it is registered in the Register of state registration of regulatory legal acts at No. 22602) the following changes:

in Criteria for evaluation of risk degree and checking sheets in the field of financial accounting and the financial reporting (further - Criteria) approved by the specified joint order:

to be reworded as follows appendix 1 to the specified Criteria according to appendix 1 to this joint order;

to be reworded as follows appendix 3 to the specified Criteria according to appendix 2 to this joint order;

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