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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 24, 2025 No. 719

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2021 No. 574 "About approval of Standard rules of carrying out external control of quality of auditing organizations, including criteria of checks of the auditing and professional organizations"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2021 No. 574 "About approval of Standard rules of carrying out external control of quality of auditing organizations, including criteria of checks of the auditing and professional organizations" (it is registered in the Register of state registration of regulatory legal acts at No. 23080) the following changes:

in Standard rules of carrying out external control of quality of auditing organizations, including criterion of checks of the auditing and professional organizations approved by the specified order:

1) of item 4 to state the subitem in the following edition:

"1) in case of receipt of the address on actions (failure to act) of auditors, auditing organizations and professional organizations;";

state Item 5 in the following edition:

"5. Terms of carrying out planned and (or) unplanned external control of quality are determined by committee on quality control of professional advice and (or) the relevant professional organization according to the approved internal plan by each auditing organization. At the same time terms of carrying out external control of quality by committee on quality control of professional advice and the professional organization do not exceed more than 10 (ten) working days, and for determination of assessment by results of external control of quality - no more than 2 (two) months. In case of request of authorized body terms of carrying out external control of quality do not exceed 7 (seven) working days, and for determination of assessment by results of external control of quality - no more than 15 (fifteen) working days.";

state Item 7 in the following edition:

"7. The procedure for carrying out external control of quality of auditing organizations includes:

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