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

of January 29, 2026 No. 1-HK

About introduction of amendments to the normative resolution of Calculating committee on control of execution of the republican budget 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 March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13647) the following changes:

in the Procedural standard of external state audit and financial control on quality control by bodies of external state audit and financial control approved by the specified normative resolution:

state Item 1 in the following edition:

"1. This Procedural standard of external state audit and financial control on quality control by bodies of external state audit and financial control (further – the Standard) is developed according to the subitem 2) of Item 2 and Item 3 of Article 8 and article 24 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law), and also based on acceptable provisions of the International standard on monitoring procedure of quality of ISSAI 140 "Quality management in the supreme bodies of audit" of the International organization of the supreme bodies of audit (INTOSAI).";

exclude Item 8;

state Item 10 in the following edition:

"10. The structural division responsible for quality monitoring procedure (the structural division determined by regulations of Audit committee), performs the analysis of complete auditor actions regarding observance of the requirements provided in General and procedural standards of the state audit and financial control, and also Rules GAFK.

The structural division responsible for quality monitoring procedure (the structural division determined by regulations of Audit committee), following the results of half-year, no later than the 20th day of the second month following the accounting period provides to the first head of body external to GAFK the summarized information on analysis results of complete auditor actions with conclusions and recommendations.";

state Item 18 in the following edition:

"18. Disaggregation of internal procedure for monitoring procedure of quality is established in the Methodological application guide of this Standard.";

in the Procedural standard of external state audit and financial control on evaluating activities of bodies of the state audit and financial control approved by the specified normative resolution:

state Item 12 in the following edition:

"12. Criteria of the "Observance of Standards of the State Audit and Financial Control" direction are:

1) results performed by the Highest auditor chamber by assessment in planned procedure and (or) auditor action.

Observance of requirements of General standards of the state audit and the financial control approved by the Presidential decree of the Republic of Kazakhstan of January 11, 2016 No. 167 (further – General standards), the procedural standards of the state audit and financial control (further – procedural standards) approved according to the subitem 2) of Item 2 of article 8 of the Law, and also acts adopted according to General and procedural standards is estimated in planned procedure and (or) within the auditor action;

2) availability of the documents recognized not conforming to Standards of the state audit and financial control, the stipulated in Article 8 Laws;

3) not direction of idea of withdrawal of the certificate of the statutory auditor in the Highest auditor chamber during term, stipulated in Item 67 Rules of certification of persons applying for assignment of qualification of the statutory auditor, approved by the normative resolution of Calculating committee on control of execution of the republican budget of December 15, 2015 No. 22-HK (it is registered in the Register of state registration of regulatory legal acts No. 12720) (further – Rules No. 22-HK);

4) withdrawal of the certificate of the statutory auditor on the bases, stipulated in Item the 8th article 39 of the Law.";

state Items 18 and 19 in the following edition:

"18. Criteria of the "Carrying Out the State Audit and Financial Control" direction are:

1) share of the performed recommendations, orders from the number of recommendations, orders accepted following the results of the state audit and expert and analytical actions (with the come completion dates) taking into account the last periods;

2) the facts on attraction to administrative and criminal liability following the results of the state audit;

3) satisfaction with courts of the claims submitted by audit committees, for the purpose of compensation in the budget, recoveries by performance of works, rendering services, delivery of goods and (or) reflection and (or) to reduction on accounting of the revealed amounts of the violations which are not compensated (not recovered) in voluntary procedure and execution of the instruction;

4) compensation (recovery) of means following the results of the state audit and financial control (except for revenues);

5) inefficient planning and (or) inefficient use of budgetary funds and assets following the results of the state audit and financial control;

6) recognition judicially illegal Items (subitems, parts) of the instruction of audit committee;

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