ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 18, 2016 No. 600

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of March 30, 2015 No. 231 "About approval of the minimum requirements to auditing organizations which book statutory audit"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 30, 2015 No. 231 "About approval of the minimum requirements to auditing organizations which book statutory audit" (it is registered in the Register of state registration of regulatory legal acts for No. 10875, it is published in information system of law of Ad_let on May 20, 2015) the following changes:

In the minimum requirements to auditing organizations which book statutory audit, approved by this order:

state Item 2 in the following edition:

"2. For carrying out statutory audit of the organizations, the auditing organization having the license for implementation of auditor activities conforms to the following Minimum requirements:

1) availability of the conclusion of accredited professional auditing organization which member is the auditing organization, confirming observance of requirements of international standards of audit by auditing organization and the Code of ethics by results of the carried-out external control of quality;

2) absence within the last one year before date of the conclusion of the contract for rendering auditor services of the administrative punishments imposed for violations of the law about auditor activities according to article 247 of the Code of the Republic of Kazakhstan of July 5, 2014 "About administrative offenses", except for one administrative punishment imposed for untimely provision or failure to provide the reporting by auditing organizations in authorized body according to qualification requirements and (or) information on insurance of the civil responsibility during the accounting period.";

the paragraph one of Item 3 to state in the following edition:

"3. For carrying out statutory audit of the national companies, national holdings and national managing holdings, the auditing organization in addition conforms to the following Minimum requirements:".

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