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

of June 19, 2026 No. 7-HK

About modification and amendments in normative resolutions of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 11-HK "About approval of the Standard regulations on audit committees of areas, the cities of republican value, the capital" and 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 November 28, 2015 No. 11-HK "About approval of the Standard regulations on audit committees of areas, the cities of republican value, the capital" (it is registered in the Register of state registration of regulatory legal acts No. 12514) the following changes and amendment:

state heading in the following edition:

"About approval of the Standard regulations on audit committees of the capital, areas, cities of republican value";

in the Standard regulations on audit committees of areas, the cities of republican value, the capital approved by the specified normative resolution:

state heading in the following edition:

"Standard regulations on audit committees of the capital, areas, cities of republican value";

state Item 12 in the following edition:

"12. The audit committee is forbidden to enter contractual relations with subjects of entrepreneurship regarding accomplishment of the obligations which are powers of Audit committee.

If the laws of the Republic of Kazakhstan of Audit committee grant the right to perform the activities which are bringing in incomes, then the gained income goes to the government budget if other is not established by the legislation of the Republic of Kazakhstan.";

3) of Item 13 to state the subitem in the following edition:

"3) analysis and assessment of execution of local budgets, implementation of development plans for the capital, areas, cities of republican value and budget programs.";

1) of Item 14 to state the subitem in the following edition:

"1) rights:

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