ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 20, 2026 No. 704

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of July 18, 2006 No. 265 "About approval of Rules of accreditation of professional auditing organizations"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of July 18, 2006 No. 265 "About approval of Rules of accreditation of professional auditing organizations" (it is registered in the Register of state registration of regulatory legal acts at No. 4336) the following changes and amendment:

in Rules of accreditation of the professional auditing organizations approved by the specified order:

6, 8 and 9 to state Items in the following edition:

"6. In case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays, according to the Labor code of the Republic of Kazakhstan, reception of an application and issue of results of rendering the state service is performed the next working afternoon.

If the statement on rendering the state service arrived in two hours prior to the termination of the working day of the service provider, then term begins with the next working day.

The service provider receives data of documents on state registration (re-registration) of the legal entity, on accreditation of professional auditing organization from the corresponding state digital systems through lock of "the digital government".

8. Processing of the statement, including registration, is performed by the service provider from the moment of receipt of the statement in the digital E-licensing system.

Contents of procedures (actions) which are part of process of rendering the state service:

in case of issue of the certificate on accreditation of professional auditing organization (further - the certificate):

1) the documents submitted by uslugopoluchatel are accepted by the employee of management on document flow of the service provider and are transferred to the relevant management in the field of auditor activities of the service provider for distribution in subsequent to the contractor - within one working day;

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