Article 13. Certification of candidates for the qualification of "auditor" of the Law on Auditing

Home / RLA / Article 13. Certification of candidates for the qualification of "auditor" of the Law on Auditing

1. Persons with higher education and at least three years of work experience in the economic, financial, audit or legal fields or in the field of scientific and teaching activities in accounting and auditing in higher educational institutions are allowed to be certified.

2. Persons who have passed the certification shall receive a qualification certificate of the qualification "auditor" and the personal seal of the auditor (hereinafter referred to as the personal seal) indicating the number of the qualification certificate, surname, first name, and, if desired, patronymic.

The decision on the assignment of the auditor qualification is published in Kazakh and Russian in the mass media, determined by the Qualification Commission.

3. Persons who have not passed the attestation examination are allowed to take it again after three months from the date of the decision by the Qualification Commission.

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 conducting auditing activities in the Republic of Kazakhstan.

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Republic of Kazakhstan

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