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

of April 21, 2026 No. 3-HK

About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget of December 15, 2015 No. 22-HK "About approval of Rules of certification of persons applying for assignment of qualification of the statutory auditor"

DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of December 15, 2015 No. 22-HK "About approval of Rules of certification of persons applying for assignment of qualification of the statutory auditor" (it is registered in the Register of state registration of regulatory legal acts for No. 12720) the following changes and amendments:

in Rules of certification of the faces applying for assignment of qualification of the statutory auditor, approved by the specified normative resolution:

state Item 2 in the following edition:

"2. In these rules the following concepts are used:

1) the appeal – the written address of the candidate following the results of qualification examination about review of the made decision;

2) the appeal commission – the commission created for consideration of appeals of candidates;

3) qualification examination – procedure of accomplishment by the candidate of the examination module for disciplines of certification;

4) the educational program – the single complex of the main characteristics of education including the purposes, results and content of training, the organization of educational process, methods and methods of their realization, criteria for evaluation of results of training;

5) the training organization – the organization which provides training of the candidates applying for assignment of qualification of the statutory auditor;

6) the examination module – the amount of tasks consisting of test questions and situational tasks in the form of tests;

7) the candidate – the citizen of the Republic of Kazakhstan applying for assignment of qualification of the statutory auditor of appropriate level;

8) confirmation of knowledge of the candidate – assessment of level of knowledge of the candidate by means of passing qualification examination in offline mode;

9) observers – persons performing observation of process of holding qualification examination;

10) the National commission on certification of persons applying for assignment of qualification of the statutory auditor (further – the National commission) – advisory advisory body which determines professional, business qualities of persons applying for assignment of qualification of the statutory auditor of appropriate level;

11) certification of persons applying for assignment of qualification of the statutory auditor (further – certification) – the procedure of assignment to the candidate of qualification of the statutory auditor of appropriate level, by means of confirmation of knowledge and interview in the National commission;

12) the certificate of the statutory auditor – the document of the established sample issued on electronic and paper carriers by the National commission, having special degree of protection, confirming assignment to the candidate of qualification of the statutory auditor of appropriate level;

13) Working body of the National commission (further – Working body) – the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) which activities are determined by Regulations on the National commission on certification of persons applying for assignment of qualification of the statutory auditor, the approved normative resolution of Calculating committee on control of execution of the republican budget of December 21, 2015 No. 23-HK (it is registered in the Register of state registration of regulatory legal acts at No. 12680) (further – Regulations on the National commission);

14) the subscriber structure of cellular communication – the means of communication of individual use creating signals of electric communication for transfer or acceptance of information set by the subscriber and connected to network of mobile operator, not having the permanent geographically determined location within the serviced territory, working in networks of cellular communication;

15) the web portal of "the digital government" – the digital object representing "single window" of access to the konsilidirovanny information placed by the state bodies and other subjects participating in provision of the state services including the regulatory legal base and also to the state and other services rendered electronically.";

state Item 4-1 in the following edition:

"4-1. The state service "Issue of the Certificate of the Statutory Auditor" (further – the state service) appears the Highest auditor chamber.

The list of the main requirements to rendering the state service "Issue of the Certificate of the Statutory Auditor" (further – the List) is given in appendix 1 to these rules.";

state Item 5 in the following edition:

"5. The training organizations determined according to the Law of the Republic of Kazakhstan "About public procurements" render services in training of candidates for assignment of qualification of the statutory auditor.

Confirmation of knowledge is carried out by passing qualification examinations with use of the computer equipment based on "Center of Researches, Analysis and Efficiency Evaluation" limited liability partnership (further – the Center) according to the subitem 6) of Item 2 of the order of the Government of the Republic of Kazakhstan of December 19, 2019 No. 935 "About reorganization of the republican state company on the right of economic maintaining "The center for research of financial violations" of Calculating committee on control of execution of the republican budget and modification and amendments to some decisions of the Government of the Republic of Kazakhstan".

The list of the training organizations is placed on Internet resource of the Highest auditor chamber and authorized body.";

add with Items 5-1 and 5-2 of the following content:

"5-1. The training organization provides training of candidates based on educational programs for the following disciplines:

1) "Financial accounting and financial reporting";

2) "The state audit and financial control";

3) "Budget, tax and other legislations".

5-2. The educational program for each discipline includes training subjects, theoretical studying and practical development of materials in the following procedure:

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