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

of June 29, 2026 No. 9-HK

About introduction of amendments to some normative resolutions of Calculating committee on control of execution of the republican budget and the Highest auditor chamber of the Republic of Kazakhstan

The highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:

1. Approve the enclosed list of some normative resolutions to which changes are made (further – the List).

2. To provide to legal department of the Highest auditor chamber in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this normative resolution on Internet resource of the Highest auditor chamber.

3. To impose control of execution of this normative resolution on the chief of staff of the Highest auditor chamber.

4. This normative resolution becomes effective since July 1, 2026 and is subject to official publication.

Approved by the normative Resolution of the Highest auditor chamber of the Republic of Kazakhstan of June 29, 2026 , No. 9-HK

The list of some normative resolutions to which changes are made

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 7-HK "About approval of Rules of forming and maintaining the Single database on the state audit and financial control and uses of its data" (it is registered in the Register of state registration of regulatory legal acts at No. 12459) the following changes:

in Rules of forming and maintaining the Single database on the state audit and financial control and the uses of its data approved by the specified normative resolution:

state Item 3 in the following edition:

"3. Treat bodies of the state audit and financial control:

1) the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber);

2) audit committees of the capital, areas, cities of republican value (further - audit committees);

3) authorized body on internal state audit;

4) services of internal audit of the central state bodies, except for services of internal audit of National Bank of the Republic of Kazakhstan, local executive bodies of the capital, areas, cities of republican value;

5) services of internal audit of departments of the central state bodies.";

22) of Item 8 to state the subitem in the following edition:

"22) the analytical report about realization of the target current transfers, target transfers on development allocated from the republican budget to budgets of the capital, areas, cities of republican value.".

2. Bring in the normative resolution of Calculating Committee behind execution of the Republican budget of the Republic of Kazakhstan of November 28, 2015 No. 12-HK "About approval of the Regulations on Coordination council of bodies of the state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 12493) the following changes:

in Regulations on the Coordination council of bodies of the state audit and financial control approved by the specified normative resolution:

5) of Item 5 to state the subitem in the following edition:

"5) represents to bodies of audit, the President of the Republic of Kazakhstan, Kurultai of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, maslikhats of the capital, areas, cities of republican value information (offers) on the facts of restriction with objects of the state audit of independence of bodies of audit;";

state Item 6 in the following edition:

"6. Council consists of the Chairman and three members of the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber), two representatives of authorized body on internal state audit, chairmen of audit committees of the capital, areas, the cities of republican value (further - audit committees), two heads of services of internal audit, except for the head of service of internal audit of the central authorized body on budget implementation.";

state Item 8 in the following edition:

"8. The offer on inclusion in structure of Council of two candidates for heads of services of internal audit (on one of the central state body and local executive body of the capital, areas, the cities of republican value) is submitted authorized body on internal state audit.

Rotation of members of council from services of internal audit is carried out each two years.".

3. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 13-HK "About approval of Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit" (it is registered in the Register of state registration of regulatory legal acts at No. 12476) the following changes:

in Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out external state audit, approved by the specified normative resolution:

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

"2) objects of the state audit and financial control (further - objects of the state audit) - activities of state bodies, including management of public finances, budget programs, concepts of development of the industry/sphere, national projects, development plans for state bodies, development plans for the capital, areas, cities of republican value;";

state Item 5 in the following edition:

"5. The standard system is used by bodies of external state audit and financial control (further - bodies of external state audit) according to the assigned functions and powers at all levels of the budget:

at the republican level - the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber);

at the local level - audit committees of the capital, areas, cities of republican value (further - audit committees).";

state Item 23 in the following edition:

"23. Evaluating and groups of risks is carried out in three directions:

1) risks in the field of account part of the budget:

according to budget programs;

on state bodies, their departments and territorial subdivisions, public institutions;

according to documents of system of state planning;

on regions (to the capital, areas, cities of republican value, areas (cities of regional value);

2) risks in the field of budget revenues;

3) risks on subjects of the quasi-public sector.";

3) of Item 26 to state the subitem in the following edition:

"3) in the directions of expenses of the administrator of the budget program according to the purposes, target indicators determined in the development plan for state body and the development plan for the capital, area, city of republican value and also the powers determined in regulations on state body.";

state Item 27 in the following edition:

"27. Summary value of risks assessment according to budget programs (Rbp) is applied as secondary meaning of risks assessment on administrators of budget programs, program documents (concepts of development of the industry/sphere, national projects, development plans for state bodies, development plans for the capital, areas, cities of republican value).";

state Item 30 in the following edition:

"30. The group of budget programs for the directions of expenses of the administrator of the budget program according to the purposes, target indicators determined in the development plan for state body and the development plan for the capital, area, city of republican value, and also the powers determined in regulations on state body is performed by the structural division responsible for planning.";

1) of Item 33 to state the subitem in the following edition:

"1) limited liability partnerships, joint-stock companies, including national managing holdings, national holdings, the national companies, founder, the participant or the shareholder of which is the state, and also the affiliated, dependent and other legal entities who are affiliated with them according to the laws of the Republic of Kazakhstan, the republican and utility state companies on the right of economic maintaining;";

7) of Item 34 to state the subitem in the following edition:

"7) regions (capital, areas, cities of republican value).";

2) of Item 36 to state the subitem in the following edition:

"2) development plan for the capital, area, city of republican value;";

to be reworded as follows appendices 9 and 11 to this Standard system according to appendices 1 and 2 to this List.

4. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 28, 2015 No. 14-HK "About approval of Rules of development and approval of procedural standards of external state audit and financial control" (the following change is registered in the Register of state registration of regulatory legal acts at No. 12499):

in Rules of development and approval of the procedural standards of external state audit and financial control approved by the specified normative resolution:

5) of Item 7 to state the subitem in the following edition:

"5) offers of audit committees of the capital, areas, cities of republican value (further - audit committees).".

5. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 16-HK "About approval of Rules of evaluating documents of System of state planning of the Republic of Kazakhstan, development plans for national managing holdings, national holdings and national companies and actions plans of national managing holdings, national holdings, national companies which shareholder is the state" (it is registered in the Register of state registration of regulatory legal acts at No. 12513) the following changes:

in Rules of evaluating documents of System of state planning of the Republic of Kazakhstan, development plans for national managing holdings, national holdings and national companies and actions plans of national managing holdings, national holdings, national companies which shareholder is the state, approved by the specified normative resolution:

Item 26 to state in the following edition:

"26. The main results of assessment and implementation of documents of System of state planning within the auditor events held by it and expert and analytical activities, join in the annual statement of the Highest auditor chamber for accounting financial year which on the content is the conclusion to the corresponding report of the Government of the Republic of Kazakhstan, sent to Kurultai of the Republic of Kazakhstan.";

to be reworded as follows appendices 1 and 2 to these rules according to appendices 3 and 4 to this List.

6. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 21-HK "About approval of Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector" (it is registered in the Register of state registration of regulatory legal acts at No. 12595) the following changes:

in Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of the subjects of the quasi-public sector approved by the specified normative resolution:

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

"6) the state task and the state order, except for the state companies performing the activities in the field of preschool education and training, health care, and also the organizations, rendering the guaranteed amount not of paid medical care and the organizations realizing the defense order.";

to be reworded as follows appendix to these rules according to appendix 5 to this List.

7. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of December 21, 2015 No. 23-HK "About approval of the Regulations on the National commission on 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 at No. 12680) the following changes:

in the Regulations on the National commission on certification of persons applying for assignment of qualification of the statutory auditor, approved by the specified normative resolution:

state Item 2 in the following edition:

"2. The national commission in the activities is guided by the Constitution of the Republic of Kazakhstan, the laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan, this Provision and other regulatory legal acts of the Republic of Kazakhstan.";

state Item 6 in the following edition:

"6. The chairman of the National commission is the Chairman of the Highest auditor chamber of the Republic of Kazakhstan.

Working body of the National commission is the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber).

The chairman of the National commission approves members in number of at least fourteen people based on the provided offers.

Representatives of Administration of the President of the Republic of Kazakhstan, the Highest auditor chamber, authorized body on internal state audit, deputies of Kurultai of the Republic of Kazakhstan are part of the National commission (under approval).

The representation is provided at the level of political government employees and/or administrative government employees of the case "A".".

8. 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 at No. 13647) the following changes:

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

"9) 1000. The procedural standard of external state audit and financial control on representation by audit committees of the capital, areas, cities of republican value to the Highest auditor chamber of the Republic of Kazakhstan information on the work according to appendix 9 to this normative resolution;";

in 600. The procedural standard of external state audit and financial control on involvement of auditing organizations and experts to carrying out the state audit and expert and analytical actions approved by the specified normative resolution:

1) of Item 9 to state the subitem in the following edition:

"1) creation of the request for holding auditor action by the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber) and audit committees of the capital, areas, cities of republican value (further - audit committees);";

state Item 10 in the following edition:

"10. Acquisition of services of experts with the conclusion of the relevant agreements is made according to requirements of the civil legislation and the legislation of the Republic of Kazakhstan on public procurements, taking into account terms of holding procedures and budgetary funds allocated for these purposes.

Based on the letter of the Highest auditor chamber specialists of state bodies in their approval, and also employees of the subordinated organization of the Highest auditor chamber, including for testing in the pilot mode of drafts of methodological documents are on a grant basis involved as the experts.

Based on the letter of audit committee of the capital, area, the city of republican value specialists of state bodies in their approval are on a grant basis involved as the experts.";

appendix to the present 600. To the procedural standard to be reworded as follows according to appendix 6 to this List;

in 700. The procedural standard of external state audit and financial control on recognition of results of the state audit approved by the specified normative resolution:

state Item 3 in the following edition:

"3. Recognition of results of the state audit in planned procedure within control of observance of standards of the state audit and financial control is performed in audit committees of the capital, areas, cities of republican value and authorized body on internal state audit and its territorial subdivisions by the structural division of the Highest auditor chamber responsible for quality monitoring procedure.";

in 900. The procedural standard of external state audit and financial control on implementation of the current assessment of execution republican and local budgets and to submission of information on work of the Highest auditor chamber, approved by the specified normative resolution:

state Item 1 in the following edition:

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