The agreement on approval of approaches in the field of development of financial accounting and audit and about measures for harmonization of qualification requirements to profession of the accountant, auditor in the countries of Central Asia

of November 24, 1999

Article 1

For the purpose of development of the approved approaches in the field of development of financial accounting and audit and harmonization of qualification requirements to profession of the accountant, auditor in the countries of Central Asia the Parties create within this agreement Council of Heads of the Professional Organizations of Accountants and Auditors of the Countries of Central Asia which main objectives will be:

development of the approved approaches in the field of development of financial accounting and audit on the basis of international accounting standards and audit;

development of package of measures for harmonization of qualification requirements to profession of the accountant, auditor.

Article 2

As first-priority measures for harmonization of qualification requirements to profession of the accountant, auditor of the Party develop the program of preparation and certification of professional accountants, auditors.

Article 3

Can involve experts from the international organizations to more effective preparation of the program of certification of professional accountants and auditors of the party and invite representatives of state bodies.

Article 4

The parties will take measures for implementation and implementation of the approved program of certification of professional accountants and auditors, and also for creation of the corresponding regulatory framework in the countries of the Central Asian region.

Article 5

According to the mutual arrangement changes and additions can be made to this agreement.

Article 6

This agreement becomes effective from date to signing by its Parties.

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