Article 10. Professional organizations The Law on Auditing

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1. The accreditation of a professional organization is confirmed by an accreditation certificate in the form approved by the authorized body in coordination with the authorized body in the field of permits and notifications and the authorized body in the field of informatization. The certificate of accreditation is valid throughout the Republic of Kazakhstan.

2. Professional organizations are non-profit organizations and operate on the basis of the charter adopted at the general meeting of their members.

3. The structure and working bodies of professional organizations corresponding to the procedure of accreditation of professional organizations are determined by their charters.

4. Only auditors and auditing organizations may be founders and participants of professional organizations. Auditors and audit organizations are members of only one professional organization.

Auditors who are members of a professional organization have the right to elect and be elected to their governing bodies.

5. Excluded by the Law of the Republic of Kazakhstan dated 02/20/2009 N 138-IV (for the procedure of entry into force, see art. 2).

The Law of the Republic of Kazakhstan dated November 20, 1998 No. 304.

 This Law regulates the relations that arise between government agencies, individuals and legal entities, auditors, audit organizations, professional audit organizations and the professional audit council in the process of auditing activities in the Republic of Kazakhstan.

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