ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 26, 2024 No. 396

About modification and amendments in some orders of the Ministry of Finance of the Republic of Kazakhstan

I ORDER:

1. Bring in the order of the Deputy prime minister of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of June 25, 2014 No. 291 "About approval of Rules of carrying out certification of candidates for professional accountants" (it is registered in the Register of state registration of regulatory legal acts at No. 9620) the following changes and amendment:

in Rules of carrying out certification of the candidates for professional accountants approved by the specified order:

state item 4 in the following edition:

"4. The organization for certification performs development, the edition and distribution of materials according to programs of certification of candidates for professional accountants, will organize examination process in compliance regulations on procedure for the organization and holding examinations in certification of the professional accountant together with the accredited professional organization of accountants (further - the professional organization), signed the agreement on interaction.

At the same time, materials according to programs of certification consist of examination modules (not subject to distribution and the edition), and also training materials.";

state Item 7 in the following edition:

"7. Candidates for professional accountants take examinations in the following disciplines:

financial accounting and reporting under international accounting standards;

managerial accounting;

finance and financial management;

taxes;

right (civil law, banking, insurance and social laws);

ethics.";

state Items 9 and 10 in the following edition:

"9. Person having Diploma in the International Financial Reporting (Diploume ин зэ Internashnel Faynanshl Riportin) (DipIFR ACCA (DIAYPIAYEFAR EYSISIEY) – the Diploma in the field of the International Financial Reporting in the field of financial accounting is exempted from passing an examination on discipline financial accounting and the reporting under international accounting standards.

Candidates for professional accountants, owners of complete international qualification of Associate Chartered Accountant (Esoushiyeyt Charterd Ekauntent) (ACA-ISAEW (Great Britain) EYSIEY AYESEYIDABLYU) – The associated Certified Accountant taxes and the right take examinations in disciplines.

Candidates for the professional accountants having certificates of The Association of Chartered Certified Accountants (Ze Isoushieyshn оф Charterd Sertifaid Ekauntents) (ACCA (Great Britain) of EYSISIEY) – Association of the Diplomaed Certified Public accountants on Business performance management, the Financial reporting, Financial management, Professional ethics in Russian are exempted from passing the corresponding examinations.

Candidates for the professional accountants having complete qualification of Chartered Institute of Management Accountants (Charterd Institut оф Manidzhment Ekauntents) (CIMA (Great Britain) of SIAYEMEY) – the Diplomaed Institut of Managerial Accountants in the field of financial accounting and audit are exempted from passing an examination on discipline managerial accounting.

The candidate for professional accountants who passed qualification examination for the lawyer or the notary or the judge is exempted from passing an examination on discipline the right.

10. For registration for certification the candidate for professional accountants except for of person having the certificate of competency about qualification assignment "auditor" granted by the Qualification commission on certification of candidates for auditors submits the following documents:

1) the statement with indication of the name of discipline (disciplines);

2) copy of the identity document;

3) the notarized copy of the document confirming the higher education;

4) certified notarially by either personnel service, or the employer of the copy of the documents confirming length of service is at least last three years in the field of accounting, economic, financial, auditor, control and auditing, accounting and analytical work or in the field of scientific and teaching activities for financial accounting and audit in educational institutions of the higher, postsecondary, technical and professional education;

5) the notarized copy of the document confirming passing qualification examination on the lawyer or the notary, or the judge (in case of its availability);

6) copies of the appropriate international certificates (in case of their availability);

7) the written notice or other document on passing separate examinations (in case of its availability).

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