ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 26, 2026 No. 435

About introduction of amendments to some orders of the Minister of Finance of the Republic of Kazakhstan

I ORDER:

1. Approve the enclosed list of some orders of the Minister of Finance of the Republic of Kazakhstan to which changes are made.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

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

It is approved The highest auditor chamber of the Republic of Kazakhstan

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 26, 2026, No. 435

The list of some orders of the Minister of Finance of the Republic of Kazakhstan to which changes are made

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 591 "About approval of the list of positions of bodies of internal state audit and financial control which occupation requires availability of the certificate certifying qualification of the statutory auditor" (it is registered in the Register of state registration of regulatory legal acts at No. 12503) the following changes:

in the List of positions of bodies of internal state audit and financial control which occupation requires availability of the certificate certifying qualification of the statutory auditor, approved by the specified order:

state the line "head of service of internal audit of local executive bodies of areas, cities of republican value, capital" in the following edition:

"head of service of internal audit of local executive bodies of the capital, areas, cities of republican value;";

state the line "the chief inspector-the statutory auditor of service of internal audit of local executive bodies of areas, cities of republican value, the capital" in the following edition:

"the chief inspector - the statutory auditor of service of internal audit of local executive bodies of the capital, areas, cities of republican value;";

state the line "the chief specialist-the statutory auditor of service of internal audit of local executive bodies of areas, cities of republican value, the capital" in the following edition:

"the chief specialist - the statutory auditor of service of internal audit of local executive bodies of the capital, areas, cities of republican value;".

2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of the procedural standard "Financial records audit"" (it is registered in the Register of state registration of regulatory legal acts at No. 15209) the following changes:

in the procedural standard "Financial records audit" approved by the specified order:

the seventh Item 54 to state part in the following edition:

"Observation and survey provide themselves the auditor evidence obtained during observation of process or the procedure performed by other persons. For example, observation of activities of the audited object by studying of documents (provision, constituent documents, government programs of administrators of budget programs, development plans for state bodies and development plans for the capital, area, city of republican value, development plans, actions plans of subjects of the quasi-public sector, annual plans of public procurements, the state investment projects, irrevocable grants, internal crediting, loans and others).";

in Item 160:

to state the paragraph of the eighth part one in the following edition:

"of September 22, 2000 No. 1428 "About approval of Rules about official journeys within the Republic of Kazakhstan employees of the public institutions containing at the expense of means of the government budget and also deputies of Kurultai of the Republic of Kazakhstan";";

changes in Kazakh are made to part the second, the text in Russian does not change;

state Item 178 in the following edition:

"178. The statutory auditor checks the made payroll deductions of workers to be convinced that calculation of the individual income tax and compulsory pension contributions is performed according to the Tax code of the Republic of Kazakhstan and the Social code and other deduction (for example, the alimony) are reasonable (availability of executive documents or other supporting documents).";

to be reworded as follows appendices 1 and 2 to the specified procedural standard according to appendices 1 and 2 to this List;

changes in Kazakh are made to appendix 3 to the specified procedural standard, the text in Russian does not change;

4, 5 and 6 to the specified procedural standard to be reworded as follows appendices according to appendices 3, 4 and 5 to this List;

8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, of 41, of 42, of 43, of 44, of 45, of 46, of 47, of 48, of 49, of 50, of 51, of 52, of 53, of 54, of 55, of 56, of 57, 58 and 59 to the specified procedural standard to be reworded as follows appendices according to appendices 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, of 32, of 33, of 34, of 35, of 36, of 37, of 38, of 39, of 40, of 41, of 42, of 43, of 44, of 45, of 46, of 47, of 48, of 49, of 50, of 51, of 52, of 53, of 54, of 55, 56 and 57 to this List.

3. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 16689) the following changes:

in the Rules of carrying out internal state audit and financial control by authorized body on internal state audit and financial control approved by the specified order:

in Item 2:

5) to state the subitem in the following edition:

"5) the financial reporting - information on financial position, financial results of activities and changes of financial position of objects of the state audit and financial control (further - object of the state audit) which forms and amounts are determined by the central authorized body by budget implementation if other is not provided by the laws of the Republic of Kazakhstan;";

11) to state the subitem in the following edition:

"11) bodies of internal state audit and financial control (further - bodies of internal state audit) - authorized body on internal state audit and financial control (further - authorized body) and its territorial subdivisions, services of internal audit of the central state bodies, except for services of internal audit of National Bank of the Republic of Kazakhstan and authorized body on regulation, control and supervision of the financial market and the financial organizations, local executive bodies of the capital, areas, cities of republican value, service of internal audit of departments of the central state bodies (during creation), the services of internal audit of subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan created at the discretion of the first head within the number of staff (further - services of internal audit);";

state Item 62-1 in the following edition:

"62-1. Department and its territorial subdivisions according to subitem 1-1) of article 14 of the Law attract statutory auditors of services of internal audit in coordination with the first head of the central state body, the akim of the capital, area, city of republican value to participation in carrying out annual financial records audit of administrators of budget programs, including consolidated financial statements of public institutions by their inclusion in structure of group of the state audit.";

appendix 1 to the specified Rules to be reworded as follows according to appendix 58 to this List;

appendix 3 to the specified Rules to be reworded as follows according to appendix 59 to this List;

appendices 14, 15, 16 and 17 to the specified Rules to be reworded as follows according to appendices 60, of 61, 62 and 63 to this List;

in the Rules of carrying out internal state audit and financial control of internal audit by services approved by the specified order:

state Item 1 in the following edition:

"1. These rules of carrying out internal state audit and financial control of internal audit by services (further - Rules) are developed according to the subitem 8) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further - the Law) and determine procedure for carrying out internal state audit and financial control of internal audit of the central state bodies by services, except for services of internal audit of National Bank of the Republic of Kazakhstan and authorized body by regulation, control and supervision of the financial market and the financial organizations, local executive bodies of the capital, areas, cities of republican value, departments of the central state bodies (during creation), subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan, created at the discretion of the first head within the number of staff (further - services of internal audit).";

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

"5) the financial reporting - information on financial position, financial results of activities and changes of financial position of objects of the state audit and financial control which forms and amounts are determined by the central authorized body by budget implementation if other is not provided by the laws of the Republic of Kazakhstan;";

the second Item 7 to state part in the following edition:

"Services of internal audit book unplanned state audit at the request of the first head of the central state body, the akim of the capital, area, the city of republican value if the corresponding objects are not included in the list of objects of the state audit of the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber), audit committees of the capital, areas, the cities of republican value (further - audit committees) and authorized body on internal state audit and financial control (further - authorized body).";

the second Item 12 to state part in the following edition:

"According to Item 14 TSUR developed criteria of risks are created in the risk register and affirm:

the head of state body - in the central state bodies;

the akim of the capital, area, city of republican value - in local executive bodies of the capital, areas, cities of republican value.";

in Item 15:

the fourth and fifth to state part in the following edition:

"In case of need exceptions of certain auditor action of the list of objects of the state audit, person responsible for holding auditor action introduces to the head of state body, the akim of the capital, area, city of republican value the service record with the corresponding reasons.

Following the results of consideration of the service record by the head of state body by the akim of the capital, area, the city of republican value the decision on exception of auditor action of the list of objects of the state audit is made.";

state Item 17 in the following edition:

"17. The service of internal audit following the results of the accounting period represents to the first head of state body or the akim of the capital, area, city of republican value information on execution of the list of objects of the state audit.";

the sixth Item 27 to state part in the following edition:

"The order on holding auditor action is constituted by the statutory auditor or the head of group of the state audit and approved with person responsible for holding auditor action, signed by the head of state body, the akim of the capital, area, city of republican value, or persons replacing them.";

state Items 41 and 42 in the following edition:

"41. In case of not elimination by object of the state audit of the circumstances interfering carrying out the state audit, person responsible for holding auditor action prepares the petition for the first head of state body, the akim of the capital, area, city of republican value about suspension of auditor action before complete elimination of the reasons interfering carrying out the state audit.

42. The solution on suspension, renewal of auditor action, change of scale of internal state audit, participants (structure) of group of the state audit is accepted by the head of state body, the akim of the capital, area, city of republican value and is drawn up by the relevant act, with the simultaneous notification of object of the state audit.";

state Item 45 in the following edition:

"45. In need of prolongation of term of carrying out the state audit, term is prolonged at least in 1 (one) working day prior to its termination and drawn up by the relevant act of the first head of state body, the akim of the capital, area, city of republican value according to the written petition of person responsible for holding auditor action.";

the second Item 52 to state part in the following edition:

"Person responsible for holding auditor action, in turn, reports in writing to the chief of staff of state body or the akim of the capital, area, city of republican value about the specified facts for taking measures of disciplinary nature.";

in Item 77:

second and third to state part in the following edition:

"The report on results of internal audit with the draft decision (order) about elimination of violations and consideration of recommendations is submitted to the first head of the central state body or the akim of the capital, area, city of republican value or persons fulfilling their duties no later than 20 (twenty) working days from the date of completion of auditor action on object of audit or decision making by results of consideration of objections.

The decision (order) on elimination of violations and consideration of recommendations of the first head of the central state body or the akim of the capital, area, city of republican value is drawn up in form according to appendix 13 to these rules.";

to state part one of Item 79 in the following edition:

"79. The report on results of internal audit and the decision (order) on elimination of violations and consideration of recommendations go to object of the state audit within 3 (three) working days from the date of decision making (order) by the first head of the central state body or the akim of the capital, area, city of republican value.";

the second Item 84 to state part in the following edition:

"The transferred materials contain:

1) the cover letter about the facts of violations signed by the head of state body, the akim of the capital, area, city of republican value;

2) copies of the audit reports signed by the head of object of the state audit or person replacing it;

3) the verified copies of the auditor proofs belonging to the elicited facts, written explanations and objections (in the presence) workers of object of the state audit attached to audit materials.";

the second Item 91 to state part in the following edition:

"Territorial subdivisions of department exercise control of observance of standards and Governed services of internal audit of local executive bodies of the capital, areas, cities of republican value, subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan.";

state Item 101 in the following edition:

"101. The chairman of the board (further - the chairman) who is the first head of state body, the akim of the capital, area, city of republican value directs activities of Council.";

to state part one of Item 102 in the following edition:

"102. The structure of Council affirms the decision of the first head of state body, the akim of the capital, area, city of republican value.";

appendix 1 to the specified Rules to be reworded as follows according to appendix 64 to this List;

appendix 3 to the specified Rules to be reworded as follows according to appendix 65 to this List;

appendix 5 to the specified Rules to be reworded as follows according to appendix 66 to this List;

appendices 13, 14, 15 and 16 to the specified Rules to be reworded as follows according to appendices 67, of 68, 69 and 70 to this List;

4. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 28, 2018 No. 413 "About approval of Rules of electronic internal state audit" (it is registered in the Register of state registration of regulatory legal acts at No. 16677) the following changes:

in the Rules of electronic internal state audit approved by the specified order:

to state part one of Item 1 in the following edition:

"1. These rules of electronic internal state audit (further - Rules) are developed according to subitem 11-1) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further - the Law) and determine procedure for carrying out electronic internal state audit by authorized body by internal state audit, its territorial subdivisions and services of internal state audit of the central state bodies, local executive bodies of the capital, areas, cities of republican value and subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan (further - SVA).";

in Item 2:

2) to state the subitem in the following edition:

"2) the decision (order) on elimination of the revealed violations and on consideration of responsibility of persons, them allowed (further - the decision) - obligatory for execution by object of the state audit the act of the head of state body, the akim of the capital, area, city of republican value directed for elimination of the revealed violations of the law of the Republic of Kazakhstan and (or) the reasons, conditions promoting them, and also taking measures of responsibility, stipulated by the legislation the Republic of Kazakhstan to persons which allowed these violations;";

15) to state the subitem in the following edition:

"15) the report on results of internal audit - the document constituted by service of internal audit, containing recommendations about improvement of internal procedures, rules, processes for the purpose of increase in overall performance, achievement of resulting effects of activities of object of the state audit, represented to the first head of the central state body or the akim of the capital, area, city of republican value and authorized body on internal state audit, approved by the digital signature of the head of SVA;";

the sixth Item 7 to state part in the following edition:

"The order on holding auditor action is constituted in form according to appendix 5 to these rules by the statutory auditor or head of group of the state audit in coordination with person responsible for carrying out electronic internal state audit and signed the EDS of the head of authorized body or its territorial subdivisions or person replacing it, the EDS of the first head of the central state body, the akim of the capital, area, the city of the republican value or person replacing it.";

to state part one of Item 9 in the following edition:

"9. The order after signing of the EDS of the first head of the central state body, the akim of the capital, area, the city of republican value, or person replacing it goes for holding auditor action by means of digital technologies.";

3) of Item 21 to state the subitem in the following edition:

"3) the first head of the central state body, the akim of the capital, area, city of republican value by means of the EDS signs the decision.";

appendix 1 to the specified Rules to be reworded as follows according to appendix 71 to this List;

appendix 7 to the specified Rules to be reworded as follows according to appendix 72 to this List;

appendix 9 to the specified Rules to be reworded as follows according to appendix 73 to this List;

appendices 11, 12 and 13 to the specified Rules to be reworded as follows according to appendices 74, 75 and 76 to this List.

Appendix 1

to the List of some orders of the Minister of Finance of the Republic of Kazakhstan to which changes are made

Appendix 1

to the procedural standard "Financial records audit"

Form

RD - Risk assessment of essential misstatements (RD-RSI)

Object of audit ___________________________________________________

Audit period ___________________________________________________

Terms of carrying out audit __________________________________________

Statutory auditor _________________________________________

Head of group of the state audit _______________________

Section 1. Calculation of risk of essential misstatements **

Indicator	Quantitative value, %	High-quality value
1	2	3
Inherent risk
Risk of control facilities
Risk of essential misstatements (НРхРК)/100

Section 2. Determination of high-quality value of risk of essential misstatements *

Risk of control facilities	Inherent risk	Risk of essential misstatements
1	2	3
In	In	In
In	With	In
With	In	In
With	With	With
With	N	With
N	With	With
N	N	N

Note:
* In column 1 of Section 2 risk level of control facilities based on appendix 2 to this Standard is reflected. In column 2 of Section 2 the level of inherent risk based on appendix 3 to this Standard is reflected.
** In column 3 of Section 1 high-quality value of risk of essential misstatements based on calculation according to Section 2 is reflected.

Statutory auditor: ________________________________________
                            the signature (surname, name, middle name (in case of its availability))

Head of group of the state audit ______________________
                           the signature (surname, name, middle name (in case of its availability))

"____" _______________ 20 ___ years.

Appendix 2

to the List of some orders of the Minister of Finance of the Republic of Kazakhstan to which changes are made

Appendix 2

to the procedural standard "Financial records audit"

Form

RD – Risk assessment of control facilities (RD-ORSK)

Object of audit ___________________________________________________

Audit period ___________________________________________________

Terms of carrying out audit _________________________________________

Statutory auditor _________________________________________

Head of group of the state audit _______________________

№ of payment order	Questions	Answer (yes/no / no, answer *)	Note	Reference to the NPA
1	Documents are constituted in day of making of transactions
2	Whether rooms of warehouse are protected from access for strangers
3	Whether it is constituted on date of inventory count reports of responsible persons
4	Whether all obligatory details in bookkeeping registers are filled
5	Whether data of reports of responsible persons with data of source documents are verified
6	Whether perpetrators in shortage (excess) of material values come to light
7	Whether the reconciliation of these memorial orders with the book "Magazine-main" is carried out (when accounting is not automated)
8	Whether services of internal audit are created
9	Whether there are the approved Regulations on Service of internal audit
10	Whether there are approved plan and the program of check of Service of internal audit
11	Whether there are acts of checks reflecting results performed by Service of internal audit
12	Whether conducting checks by Service of internal audit is regulated
...
Final assessment
"Yes" -
"No" -
"There is no answer" -

Determination of risk level of control facilities:

low – 0% - 29%;

average – 30% - 69%;

high – 70% - 100%.

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