THE RESOLUTION OF BOARD OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION AND DEVELOPMENT OF THE FINANCIAL MARKET

of March 31, 2026 No. 34

About establishment of the List of the questions which are subject to check within audit of other information, Requirements to content, terms of representation of audit opinion by auditing organization on audit of other information, Requirements to auditors as a part of the auditing organization involved in audit of other information

According to part four of Item 9 of article 82 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan", subitem 1-3) of part one of article 7 of the Law of the Republic of Kazakhstan "About auditor activities", part four of Item 12 of article 20 of the Law of the Republic of Kazakhstan "About insurance activity", part four of Item 8 of article 55-1 of the Law of the Republic of Kazakhstan "About the security market" and the subitem 2) parts one of article 13-2 of the Law of the Republic of Kazakhstan "About state regulation, control and supervision of the financial market and the financial organizations" Board of the Agency of the Republic of Kazakhstan on regulation and development of the DECIDES: financial market

1. Approve enclosed:

1) the List of the questions which are subject to check within audit of other information;

2) Requirements to content, terms of representation of audit opinion by auditing organization on audit of other information;

3) Requirements to auditors as a part of the auditing organization involved in audit of other information.

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