On Audit Activity

Updated Unofficial translation

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

      Unofficial translation

      Footnote. The Law is in the wording of Law of the Republic of Kazakhstan No. 139 dated 5 May 2006 (see Article 2 of Law of the Republic of Kazakhstan No. 139 for the enactment procedure).
      Footnote. Through the whole text, the words “on revocation”, “Revocation”, “of revocation” are substituted respectively by the words “on deprivation”, “Deprivation”, “of deprivation” – by Law of the Republic of Kazakhstan No. 222 dated 12 January 2007 (shall be enforced upon expiry of 6 months from the date of its official publication).

      This Law regulates relations, arising between state bodies, individuals and legal entities, auditors, audit organizations and professional audit organizations in the process of carrying out the audit activity in the Republic of Kazakhstan.

Article 1. Basic definitions, used in this Law

      The following basic definitions are used in this Law:

      1) accredited professional audit organization (hereinafter – professional organization) – non-commercial organization, uniting auditors and audit organizations;

      2) accreditation – official recognition of legal authorities of professional audit organizations by the authorized body, provided by this Law;

      3) audit – verification for the purpose of expression of independent opinion on financial reporting and other information, linked with financial reporting, in accordance with the legislation of the Republic of Kazakhstan;

      4) an auditor – an individual, attested by the Qualifications commission on attestation of candidates for auditors (hereinafter – Qualifications commission), received the qualification certificate on assumption of qualification ”auditor”;

      5) audit report – written official document that is the result of conducted audit;

      6) audit activity – entrepreneurial activity on conducting the audit of financial reporting and other information, linked with financial reporting, and provision of services on the activity profile;

      7) audit organization – commercial organization, created for carrying out of audit activity;

      8) audited entity - a legal entity, branches and (or) representative offices of the legal entity acting on its behalf, individual entrepreneur, in respect of which an audit, tax audit, and other information audit is conducted;

      9) attestation – procedure for determination of knowledge and skills of the candidates for auditors by Qualifications commission;

      10) Code of ethics – handbook of ethics rules of professional activity of auditors;

      10-1) conflict of interests – the situation upon which the interest of audit organization may have an effect on its opinion on credibility of financial reporting of audit subject;

      10-2) uncertain audit report – audit report, composed with violation of the legislation of the Republic of Kazakhstan on audit activity, containing uncertain and (or) incomplete details on financial reporting and on information, provided by the standards of an audit misinforming the users;

      10-3) special purpose audit of quasi-public sector entities – the audit on the use of budgetary funds;

      10-4) audit of information on subsoil user's expenses - audit of subsoil user's expenses for operations on exploration and production of minerals;

      11) deliberately misleading audit report – the audit report, composed without conducting the audit or containing the opinion, deliberately misleading the users;

      Note of RCLI!
      Subparagraph 11-1) is provided to be amended by Law of the Republic of Kazakhstan No 342-V dated 02.08.2015 (shall go into effect on 01.01.2020).
      11-1) unreliable audit report on taxes - a conclusion compiled by an audit organization in violation of the legislation of the Republic of Kazakhstan containing inaccurate and (or) incomplete information on the accuracy of calculating and paying taxes and other mandatory payments to the budget, completeness and timeliness of calculating, withholding and transferring mandatory pension contributions, mandatory professional pension contributions, the completeness and timeliness of the calculation and payment of social contributions, and compiled without audit of taxes, or having an opinion which is deliberately misleading;
      Note of RCLI!
      Subparagraph 11-2) is provided to be amended by Law of the Republic of Kazakhstan No 342-V dated 02.08.2015 (shall go into effect on 01.01.2020).

      11-2) audit on taxes - an audit of the accuracy of the calculation and payment of all taxes and other mandatory payments to the budget, the completeness and timeliness of the calculation, withholding and transferring mandatory pension contributions, mandatory professional pension contributions, the completeness and timeliness of the calculation and payment of social contributions, conducted in the order determined by the authorized government body;

      11-3) auditor's report on taxes – the conclusion drawn up on the basis of audit results on taxes;

      11-4) audit of other information - inspection carried out in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On Securities Market", processes and information not related to financial reporting, with respect to the assessment of the risk management and internal control system, including the strategy and business model, assessment of the corporate governance system, assessment of the risk management system of information technologies, assessment of the efficiency of the information security system

      11-5) Auditor's report on the audit of other information - a report based on the results of the audit of other information;

      12) is excluded by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure);

      13) standards of organizations – internal documents of audit organization that establish unified requirements to procedure for conducting the audit, not inconsistent with the legislation of the Republic of Kazakhstan;

      14) authorized state body (hereinafter – authorized body) – central executive body, carrying out the regulation in the field of audit activity and control of the activity of audit and professional organizations.

      Footnote. Article 1 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); No. 126-VI of 27 December 2017 (shall be enforced upon the expiration of its first official publication); No. 168-VI of 02 July 2018 (shall be enforced dated 1 January 2019).

Article 2. Legislation of the Republic of Kazakhstan on audit activity

      1. Legislation of the Republic of Kazakhstan on audit activity is based on the Constitution of the Republic of Kazakhstan and consists of this Law and other regulatory legal acts of the Republic of Kazakhstan.

      2. If international treaty, ratified by the Republic of Kazakhstan establishes other rules than those, contained in the legislation of the Republic of Kazakhstan on audit activity, the rules of international treaty shall be applied.

Article 3. Audit activity

      1. Audit organizations, having a license on carrying out the audit activity shall enjoy the right to engage in audit activity

      2. Beside the audit, the audit organizations may render the following services on profile of their activity as well:

      1) related services on profile of their activity in accordance with the standards of an audit;

      2) restoration and maintenance of business accounting, drawing up of financial reporting;

      3) internal audit;

      4) counseling on the issues of applying the legislation on taxes and other compulsory payments in budget and maintenance of tax accounting;

      4-1) carrying out of audit on taxes and drawing up of an auditor’s report on taxes;

      4-2) carrying out of special purpose audit of quasi-public sector entities;

      4-3) audit of information on subsoil user expenses;

      4-4) audit of other information and preparation of an auditor's report on the audit of other information;

      5) formation of primary statistics;

      6) analysis of financial and economic activity and financial planning, economic, financial and management counseling;

      7) counseling on the issues of maintenance of business accounting and drawing up of financial reporting;

      8) training on maintenance of business accounting and drawing up of financial reporting, assessed taxation, audit and analysis of financial and economic activity and financial planning;

      9) recommendation on automatization of maintenance of business accounting and drawing up of financial reporting, training of automated maintenance of business accounting and drawing up of financial reporting;

      10) development of methodological benefits and recommendations on maintenance of business accounting and drawing up of financial reporting, audit, analysis of financial and economic activity and financial planning, on rendering related services on profile of their activity in accordance with the standards of an audit;

      11) legal services, linked with audit activity;

      12) is excluded by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

      If in accordance with the Law of the Republic of Kazakhstan “On Permissions and Notifications”, rendering of separate types of services on profile of their activity, provided by this paragraph, requires a receipt of the relevant permission or notification, the audit organizations shall not have the right to render these services without existence of such permissions and notifications.

      3. Audit organizations shall be prohibited to engage in other types of entrepreneurial activity.

      Footnote. Article 3 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 258-IV dated 19.03.2010; № 203-V dated 16.05.2014(shall be enforced upon expiry of six months after the day its first official publication); № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); № 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); dated 27.12.2017 № 126-VI (shall be enforced upon the expiration of six months after the date of its first official publication); dated 02.07.2018 No. 168-VI (shall be enforced dated 01.01.2019).

Article 4. Main principles of audit activity and standards of an audit

      1. Main principles of audit activity are:

      independence;

      objectivity;

      professional competence;

      confidentiality;

      honesty;

      compliance with the standards of organizations.

      2. Audit shall be carried out in accordance with this Law and international standards of an audit (hereinafter – standards of an audit), not inconsistent with the legislation of the Republic of Kazakhstan, published in official and Russian languages by organization, having written permit to their official publication in the Republic of Kazakhstan from the international auditing practices committee under International Accountant Federation.

      When conducting an audit of the organizations, specified in paragraphs four, five, six, eight and eleven of part one of paragraph 2 of Article 5 of this Law, the audit organization shall check the information contained in the financial statements for compliance with the requirements of international financial reporting standards and regulatory legal acts of the National Bank of the Republic of Kazakhstan, an authorized body for regulation, control and supervision of the financial market and financial organizations, developed in accordance with international financial reporting standards.

      3. The audit on taxes is carried out at the initiative of the audit subject in accordance with the legislation of the Republic of Kazakhstan.

      4. The special purpose audit of the quasi-public sector entities is carried out in accordance with the legislation of the Republic of Kazakhstan.

      5. The audit of other information shall be carried out at the request of the authorized body for regulation, control and supervision of the financial market and financial organizations in accordance with the legislation of the Republic of Kazakhstan.

      Footnote. Article 4 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); № 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); dated 02.07.2018 No. 168-VI (for the procedure of implementation, see Article 2); dated 03.07.2019 No. 262-VI (shall be enforced from 01.01.2020).

Article 5. Audit and its types

      1. The types of audit are:

      1) compulsory audit;

      2) initiative audit.

      2. Subject to compulsory audit:

      joint stock companies;

      state enterprises on the basis of economic management with supervisory board in education and health care areas;

      insurance (reinsurance) organizations, insurance holdings and organizations in which the insurance (reinsurance) organization and (or) insurance holding are the major participants, insurance broker;

      unified accumulative pension fund and professional participants of the securities market, established in the legal form of a joint stock company;

      major participants of the investment portfolio manager;

      in cases stipulated by the Code of the Republic of Kazakhstan "On Subsoil and Subsoil Use", legal entities having the right to conduct operations on exploration and production of hydrocarbons or exploration and production of solid minerals;

      banks, banking holdings and organizations in which the bank and (or) banking holding are major participants;

      organizations of civil aviation, except for airline companies, carrying out the aviation works according to the list, determined by the Government of the Republic of Kazakhstan;

      cereal receiving stations;

      insurance payment guarantee fund;

      social medical insurance fund;

      legal entities of the Republic of Kazakhstan, concluded the contract on carrying out of investments, providing investment preferences;

      cotton-processing organizations;

      special financial companies in accordance with the Law of the Republic of Kazakhstan:On project financing and securitization”;

      developers and authorized companies in accordance with the Law of the Republic of Kazakhstan "On Shared Participation in Housing Construction";

      accounting and finance centre on maintenance of renewable energy sources in accordance with the Law of the Republic of Kazakhstan “On maintenance of using the renewable energy sources”.

      authorized economic operators in accordance with the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan";

      limited liability partnership with simultaneous fulfillment of the following conditions:

      1) in its composition there are participants (founders) owning less than ten percent of shares in the authorized capital;

      2) the average annual number of employees is more than two hundred and fifty people and (or) the average annual income is over a three-million-fold monthly calculated index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.

      An audit of annual financial statements for a limited liability partnership relating to a medium-sized business entity is carried out at the request of the participant (founder) owning less than ten percent of the shares in the charter capital of the limited liability partnership.

      Organizations for which the audit is compulsory and that publish annual financial reporting in periodical printed publications in accordance with the legislation of the Republic of Kazakhstan, shall be obliged to publish audit report together with annual financial reporting.

      The requirements of this paragraph do not apply to joint-stock companies declared bankrupt by the court, as well as to the banks, insurance (reinsurance) organizations, that have been deprived of a license by the authorized body for regulation, control and supervision of the financial market and financial organizations and (or) are in the process of forced liquidation.

      3. Initiative audit shall be conducted at the initiative of audited subject or its participant in recognition of specified tasks, terms and volumes of audit, provided by the agreement on conducting the audit between an initiator and audit organization.

      Footnote. Article 5 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 183-IV dated 11.07.2009 (see Article 2 for the enactment procedure); No. 338-IV dated 15.07.2010 (see Article 2 for the enactment procedure); No. 414-IV dated 01.03.2011 (shall be enforced from the date of its first official publication); No. 524-IV dated 28.12.2011 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 539-IV dated 12.01.2012 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 106-V dated 21.06.2013 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 128-V dated 04.07.2013 (shall be enforced upon expiry of ten calendar days after its first official publication); № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); № 312-V dated 05.05.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); № 406-V dated 16.11.2015 (shall be enforced from 01.01.2017); № 487-V dated 07.04.2016 (shall be enforced upon expiry of six months after the day its first official publication); № 49-VI dated 27.02.2017 (shall be enforced upon expiry of ten calendar days after the day its first official publication); dated 26.12.2017 № 124-VI (shall be enforced 01.01.2018); dated 27.12.2017 № 126-VI (shall be enforced upon the expiration of six months after the day of its first official publication); dated 02.07.2018 № 168-VI (procedure for enactment see Article 2); dated 03.07.2019 No. 262-VI (shall be enforced from 01.01.2020).

Article 6. Competence of the Government of the Republic of Kazakhstan

      The Government of the Republic of Kazakhstan shall:

      1) determine the authorized state body, carrying out the state regulation in the field of audit activity;

      2) determine organizations with participation of the state, for which the audit is compulsory, unless otherwise provided by the legislative acts of the Republic of Kazakhstan;

      3) confirm the qualification requirements, submitted upon licensing of audit activity;

      4) is excluded by Law of the Republic of Kazakhstan No. 239-V dated 29.09.2014 (shall be put into effect upon expiration of ten calendar days after the day of its first official publication);

      5) perform other functions, imposed on it by the Constitution, Laws of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan.

      Footnote. Article 6 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 452-IV dated 05.07.2011 (shall be enforced from 13.10.2011); No. 461-IV dated 15.07.2011 (shall be enforced from 30.01.2012); № 239-V dated 29.09.2014 (shall be enforced upon expiry of ten calendar days after the day its first official publication).

Article 7. Competence of the authorized body

      The authorized body in the field of audit activity shall:

      1) ensure implementation of state policy in the field of audit activity;

      1-1) maintain register of auditors;

      1-2) develop and approve minimum requirements for audit organizations that conduct mandatory audits, in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations;

      1-3) agree on the list of issues to be checked within the framework of the audit of other information, requirements for the content, terms of submission by the audit organization of the auditor's report on the audit of other information, requirements for auditors as part of an audit organization involved in the audit of other information, determined by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

      2) develop and confirm the procedure for accreditation of professional organizations;

      3) conduct accreditation and maintain register of professional organizations;

      4) develop qualification requirements, submitted upon licensing of audit activity;

      5) carry out licensing if audit activity and maintenance of register of audit organizations;

      6) publish details on issuance, suspension, deprivation and termination of the license validity on carrying out of audit activity in periodical printed publications in official and Russian languages;

      7) confirm the procedure for conducting attestation of candidates for auditors;

      8) confirm the Rules of formation and carrying out of the activity of Qualifications commission;

      9) ensure conditions for distribution of the standards of an audit;

      10) – 12) are excluded by Law of the Republic of Kazakhstan No. 188-IV dated 17.07.2009 (see Article 2 for the enactment procedure);

      13) develop and confirm the list, forms and periodicity of the representing the reporting by professional and audit organizations;

      14) is excluded by Law of the Republic of Kazakhstan No. 188-IV dated 17.07.2009 (see Article 2 for the enactment procedure);

      14-1) carry out the control of compliance with the legislation of the Republic of Kazakhstan by audit organizations on prevention to legitimization (laundering) of incomes, received by illegal means, and financing of terrorism;

      15) confirm the forms of registers of audit and professional organizations;

      16) is excluded by Law of the Republic of Kazakhstan No. 159-V dated 13.01.2014 (shall be enforced upon expiry of ten calendar days after the date of its first official publication);

      17) carry out the state control in the field of audit activity and the activity of professional audit organizations;

      18) is excluded by Law of the Republic of Kazakhstan № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015);

      18-1) determine the procedure for auditing on taxes and submission of an audit report on taxes;

      19) carry out other powers, provided by this Law, other Laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and Government of the Republic of Kazakhstan.

      Footnote. Article 7 as amended by Laws of the Republic of Kazakhstan No. 222 dated 12.01.2007 (shall be enforced upon expiry of 6 months from the date of its official publication); No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 188-IV dated 17.07.2009 (see Article 2 for the enactment procedure); No. 192-IV dated 28.08.2009 (shall be enforced from 08.03.2010); No. 258-IV dated 19.03.2010; No. 378-IV dated 06.01.2011 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 452-IV dated 05.07.2011 (shall be enforced from 13.10.2011); No. 461-IV dated 15.07.2011(shall be enforced from 30.01.2012); No. 30-V dated 05.07.2012 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 36-V dated 10.07.2012 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 159-V dated 13.01.2014 (shall be enforced upon expiry of ten calendar days after the date of its first official publication); No. 206-V dated 10.06.2014 (shall be enforced upon expiry of ten calendar days after the date of its first official publication); № 239-V dated 29.09.2014 (shall be enforced upon expiry of ten calendar days after the day its first official publication); № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); dated 02.07.2018 No. 168-VI (for the procedure of implementation see Article 2); dated 03.07.2019 No. 262-VI (shall be enforced from 01.01.2020).

Article 7-1. State control in the field of audit activity and the activity of professional audit organizations

      1. State control in the field of audit activity and the activity of professional audit organizations shall be carried out in the form of verification and other forms.

      2. The audit is carried out in accordance with the Entrepreneurship Code of the Republic of Kazakhstan. Other forms of state control are exercised in accordance with this Law.

      Footnote. Article 7-1 is in the wording of Law of the Republic of Kazakhstan No. 188-IV dated 17.07.2009 (see Article 2 for the enactment procedure); as amended by Law of the Republic of Kazakhstan No. 378-IV dated 06.01.2011 (shall be enforced upon expiry of ten calendar days after its first official publication); № 376-V dated 29.10.2015 (shall be enforced from 01.01.2016).

Article 8. An auditor

      1. An auditor shall carry out his (her) activity as an auditor only being in one audit organization.

      2. An auditor may be a participant of only one audit organization.

      Footnote. Article 8 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 9. Audit organization

      1. Audit organization shall be created in legal organizational form of a limited liability partnership.

      2. Foreign organization shall be recognized as audit, if its status is confirmed by professional organization of a country, the resident of which it is.

      Professional organization, confirming the status of foreign audit organization shall be a member of International Accountant Federation.

      Foreign organization shall be recognized as audit as well, if its status is confirmed by the competence body of the state, the resident of which it is.

      3. Foreign audit organization may carry out audit activity in the Republic of Kazakhstan only upon formation of the relevant audit organizations by them – residents of the Republic of Kazakhstan.

      4. The quantity of auditors in composition of audit organization shall be no less than two persons.

      5. In a charter capital of audit organization, the share belonged to an auditor (auditors) and (or) foreign audit organizations shall be one hundred percent.

      6. A head of audit organization shall be obliged to have qualification certificate “auditor”.

      An auditor previously headed audit organization that in accordance with the legislative acts of the Republic of Kazakhstan was deprived of a license, may not be the head of other audit organization within one year from the date of enforcement of court decision on deprivation of a license.

      7. Audit organization, carrying out audit activity in the territory of the Republic of Kazakhstan may not be participant of other audit organization – a resident of the Republic of Kazakhstan.

      8. In case of creation of a branch in the territory of the Republic of Kazakhstan, the head of branch shall be obliged to have qualification certificate “auditor”.

      Footnote. Article 9 as amended by Laws of the Republic of Kazakhstan No. 222 dated 12.01.2007 (shall be enforced upon expiry of 6 months from the date of its official publication); No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 10. Professional organizations

      1. Accreditation of professional organization shall be confirmed by certificate on accreditation in the form, approved by the Government of the Republic of Kazakhstan. Certificate on accreditation shall be valid in the whole territory of the Republic of Kazakhstan.

      2. Professional organizations are non-commercial organizations and shall act on the basis of a charter, adopted at the general meeting of their members.

      3. Structure and working bodies of professional organizations, meeting the order of accreditation of professional organizations, shall be determined by their charters.

      4. Incorporators and participants of professional organizations may be only auditors and audit organizations. The auditors and audit organizations shall act as members of only one professional organization.

      Auditors – members of professional organization shall have the right to elect and be elected in their managing bodies.

      5. Is excluded by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).
      Footnote. Article 10 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); № 203-V dated 16.05.2014 (shall be enforced upon expiry of six months after the day its first official publication).

Article 11. Rights and obligations of professional organizations

      1. Professional organizations shall have the right to:

      1) carry out external control of the quality of audit organizations;

      2) conduct courses on raising of qualification of auditors, issue certificates on taking the courses in the manner, established by the authorized body;

      3) analyze, generalize and distribute work experience of auditors and audit organizations;

      4) represent the interests of auditors and audit organizations in the state, public, foreign and international organizations;

      5) consider the disputes of auditors, audit organizations, being their participants, linked with carrying out of audit activity;

      6) conduct rate of audit organizations and publish in periodical printed publications;

      7) participate in the work of international organizations on business accounting and audit;

      8) develop, issue and distribute study materials, methodological recommendations, periodical printed publications in the field of audit activity;

      9) give recommendations on the standards of an audit and other issues of audit activity;

      10) exclude the persons, admitted violations of the standards of an audit and code of ethics, following the results of conducted external quality control;

      11) develop and confirm education programs of raising of qualification of auditors.

      2. Professional organizations shall be obliged to:

      1) comply with the legislation of the Republic of Kazakhstan on audit activity, standards if an audit, code of ethics;

      2) create Qualifications commission within six months from the moment of receiving the accreditation;

      3) ensure own members by regulatory legal acts of the Republic of Kazakhstan in the field of audit activity;

      4) develop and accept the code of ethics;

      4-1) enable development of an audit, raising of its efficiency, organization and coordination of the activity of auditors and audit organizations;

      5) ensure compliance with requirements of the standards of an audit, code of ethics by auditors and audit organizations;

      6) is excluded by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure);
      7) is excluded by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure);

      8) in case of admission (withdrawal, exclusion) of members, as well as change of the personal composition of working managing body – to inform the authorized bodies on these changes;

      9) is excluded by the Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure);

      10) provide information on own activity in the authorized body in the manner, established by the legislation of the Republic of Kazakhstan.

      Footnote. Article 11 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 12. Deprivation of certificate on accreditation

      1. Professional organization shall be deprived of certificate on accreditation in case, if;

      1) is excluded by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

      2) it does not create Qualifications commission within six months from the moment of receiving accreditation;

      3) ten percent of average quantity, but no less than five audit organizations - members of professional organization were deprived of a license on carrying out of audit activity within twelve calendar months without the application from the side of such professional organization;

      4) it violated the Rules of accreditation systematically (more than two times in a row) within a year;

      5) it provided deliberately misleading information in the authorized body about itself and its activity;

      6) the reason on which prevention of the authorized body was issues is not eliminated within three months;

      7) non-compliance of the code of ethics with requirements of code of ethics of the International Accountant Federation.

      8) it conducted attestation of candidates for auditors not in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

      2. Professional organizations shall have the right to appeal decision of the authorized body in a judicial proceeding.

      Footnote. Article 12 as amended by Laws of the Republic of Kazakhstan No. 222 dated 12.01.2007 (shall be enforced upon expiry of six months from the date of its official publication); No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication).

Article 13. Attestation of candidates for assumption of qualification “auditor”

      1. Persons, having higher education and labour experience no less than three years in economic, financial, auditing or legal scopes or in the field of scientific and teaching activity on business accounting and audit in higher educational establishments shall be admitted to attestation.

      2. Attested persons shall receive qualification certificate on assumption of qualification “auditor” and personal stamp of auditor (hereinafter – personal stamp) with specification of number of qualification certificate, last name, own first name, as well as patronymic at will.

      Decision on assumption of qualification “auditor” shall be published in official and Russian languages in periodical printed publications, determined by the Qualifications commission.

      3. Non-attested persons shall be admitted to its repeated undergoing upon expiry of three months from the moment of adoption of decision by Qualifications commission.

      Footnote. Article 13 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 14. Qualifications commissions     

      1. Qualifications commission shall be created by professional organization being its incorporator, with the number no less than ten audit organizations.

      2. Qualifications commission is non-commercial organization, created in legal organizational form of an institute, and shall act on the basis of provision (charter).

      3. Qualifications commission shall not have the right to create branches and representatives.

      4. The composition of qualifications commissions includes one representative from the authorized body.

      5. Chairmen of qualifications commissions shall elect auditors, engaged in audit activity, from among their members by simple majority votes for the term of three years. One and the same person may not be elected by a chairman two times in a row.

      6. Financing and financial and logistical support of the activity of qualifications commissions shall be carried out by chairmen (participants) at the expense of own funds and other sources, not prohibited by the legislation of the Republic of Kazakhstan.

      7. Qualifications commission shall develop and approve the attestation program of candidates for auditors that shall conform to International Financial Reporting Standards, approved by the International Accounting Standards Committee Foundation, standards of an audit and legislation of the Republic of Kazakhstan.

      8. Qualifications commissions shall be obliged to represent the minutes of sitting to the authorized body with specification of number of qualification certificate and notarized copies of documents, presented in Qualifications commission by persons by whom the qualification “auditor” was assigned within fifteen business days from the date of adoption of decision.

      9. In case of violation of the procedure for conducting attestation of candidates for auditors, the authorized body shall have the right to appeal decision of qualification commissions in a judicial proceeding.

      Footnote. Article 14 is in the wording of Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 15. Deprivation of qualification certificate “auditor”

      Deprivation of qualification certificate “auditor” shall be carried out in the manner, established by the Code of the Republic of Kazakhstan on administrative infractions.

      Decision on deprivation of qualification certificate “auditor” shall be informed by the authorized body to professional organizations and shall be published in official and Russian languages in periodical printed publication.

      Persons that were deprived of qualification certificate “auditor” shall be admitted to repeated attestation no sooner than after three years.

      Footnote. Article 15 is in the wording of Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 16. Licensing of audit activity

      1. Audit activity is subject to licensing in accordance with the procedure established by the legislation of the Republic of Kazakhstan “On Permissions and Notifications”.

      2. The license is terminated only in cases stipulated by the Law of the Republic of Kazakhstan "On Permissions and Notifications".

      3. Suspension of validity and deprivation of a license shall be carried out in the manner, established by the Code of the Republic of Kazakhstan on administrative infractions.

      4. In case of termination of validity of a license, as well as its deprivation, the audit organizations shall be obliged to return the license in the authorized body within ten business days from the date of adoption of decision on termination of validity of the license, as well as its deprivation.

      Upon deprivation of a license, the term shall be calculated from the date of enforcement of court decree.

      5. The application on issuance of a license by audit organization which in accordance with the legislative acts of the Republic of Kazakhstan was deprived of a license shall be considered no sooner than after one year.

      Footnote. Article 16 is in the wording of Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); as amended by the Law of the Republic of Kazakhstan № 203-V dated 16.05.2014 (shall be enforced upon expiry of six months after the day its first official publication).

Article 17. Contract for audit, tax audit, audit of other information

      A footnote. Title of Article 17 as amended by the Law of the Republic of Kazakhstan dated 02.07.2018 № 168-VI (shall be enforced dated 01.01.2019).

      1. Relations between audit organizations and audited subjects shall be built on the basis of agreement in accordance with the legislation of the Republic of Kazakhstan.

      2. Agreement on conducting audit and (or) rendering of services on profile of audit activity shall provide as follows: subject of agreement, terms, amount and conditions of payment, rights, obligations and responsibility of parties, confidentiality of received information, as well as membership in professional organization.

      3. The contract for mandatory audit, tax audit, audit of other information and related services of the audited entity shall comply with the requirements established by the legislation of the Republic of Kazakhstan.

      4. The information received by the auditor and (or) the audit organization when executing the contract for audit, audit on taxes, constitute a commercial secret, except for information submitted to the state revenue bodies.

      Information received by the auditor and (or) the audit organization in the course of execution of the contract for the audit of other information constitutes a commercial secret, except for information provided with the consent of the audit organization’s clients to the authorized body for regulation, control and supervision of the financial market and financial organizations.

      Violation of the obligation to preserve information containing commercial secrets entails responsibility established by the laws of the Republic of Kazakhstan.

      Footnote. Article 17 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure; № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); No. 168-VI dated 02.07.2018 (shall be enforced dated 01.01.2019); dated 03.07.2019 No. 262-VI (shall be enforced from 01.01.2020).

Article 18. Audit report

      1. Audit report shall be drawn up following the results of conducted audit and shall conform to requirements of this Law and standards of an audit.

      Audit report shall contain independent opinion of an auditor-executer and audit organization on financial reporting and other information, linked with financial reporting, audited subject in accordance with requirements of the legislation of the Republic of Kazakhstan.

      2. Audit report shall be signed by an auditor-executer with specification of number and date of issuance of qualification certificate, certified by his (her) personal stamp, approved by signature of a head of audit organization and shall be certified by the seal of audit organization.

      Number and date of issuance of a license of audit organization shall be specified in audit report as well.

      For improper use and storage of personal stamp, an auditor shall bear responsibility in accordance with the Laws of the Republic of Kazakhstan.

      3. In case of non-compliance of audit report with the legislation of the Republic of Kazakhstan or factual data, such report shall be recognized invalid under court decision.

      Footnote. Article 18 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 18-1. Special aspects of conducting audit of financial organization

      A footnote. Article 18-1 shall be excluded by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

Article 18-2. Audit report on taxes

      1. An audit report on taxes must comply with the requirements established by this Law and other normative legal acts.

      2. The audit report on taxes shall be signed by the auditor-executor with indication of the number and date of issue of the qualification certificate, certified by his personal stamp, approved by the signature of the head of the audit organization and certified by the seal of the audit organization.

      Footnote. The Law is supplemented by Article 18-2 in accordance with Law of the Republic of Kazakhstan № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015).

      Article 18-3. Special aspects of special purpose audit of quasi-public sector entities

      1. The procedure for conducting a special purpose audit of quasi-public sector entities and submission of an audit report on the special purpose audit of quasi-public sector entities is determined by the Accounting Committee for Control over Execution of the Republican Budget in agreement with the authorized bodies for internal state audit, state property management and the central authorized state planning body.

      The audit report on the special purpose audit of quasi-public sector entities is placed in a single database on state audit and financial control.

      2. The audit report on the special purpose audit of the quasi-public sector entities shall be signed by the auditor-executor with indication of the number and date of issuance of the qualification certificate, certified by his personal seal, approved by the signature of the head of the audit organization and certified by the seal of the audit organization.

      Footnote. The Law is supplemented by Article 18-3 in accordance with Law of the Republic of Kazakhstan No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication).

Article 19. Quality control and its types

      1. Quality control is oriented to compliance with requirements of the standards of an audit by auditors and audit organizations.

      2. Types of quality control are internal and external quality control.

      Internal quality control shall be carried out by audit organization independently in accordance with the standards of an audit.

      External quality control shall be carried out by professional organization in respect of own members once every three years.

      3. Rules of conducting external quality control shall be developed by the relevant professional organizations in the manner, determined by the authorized body.

      External quality control may be conducted only by auditors, carrying out their activity as auditors.

      4. Audit organization shall have the right to appeal conclusion of a professional organization in a judicial proceeding.

      Footnote. Article 19 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 36-V dated 10.07.2012 (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 20. Rights and obligations of auditors

      1. Auditors shall have the right to:

      1) receive and verify the necessary accounting and other financial and economic documentation of the audit subject to fulfill the terms of the contract for audit, audit of taxes, special purpose audit of quasi-public sector entities;

      1-1) enter into professional organization;

      2) receive clarifications in oral and written forms on questions arising in the course of audit from civil servants of audited subject;

      3) appeal decision of professional organizations in a judicial proceeding.

      2. Auditors shall be obliged to:

      1) comply with the legislation of the Republic of Kazakhstan on audit activity, standards of an audit;

      2) not to disclose commercial secret;

      3) provide information on detected violations in maintenance of business accounting, financial reporting and other information, linked with financial reporting to the audited subject;

      4) inform the head of audited organization, the participant of which he (she) is, details in accordance with the legislation of the Republic of Kazakhstan on prevention of legitimization (laundering) of incomes, received by illegal means, and financing of terrorism.

      Footnote. Article 20 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 192-IV dated 28.08.2009 (shall be enforced from 08.03.2010); No. 206-V dated 10.06.2014 (shall be enforced upon expiry of ten calendar days after the date of its first official publication); № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication).

Article 21. Rights and obligations of audit organizations

      1. Audit organizations shall have the right to:

      1) determine methods of conducting an audit on an independent basis;

      2) to request and check the necessary accounting and other financial and economic documentation for the fulfillment of the terms of the contract for audit, tax audit, audit of special purpose subjects of quasi-public sector, audit of other information;

      2-1) when conducting an audit on taxes, special purpose audit of the quasi-public sector entities, to request information regarding the audit subject in state bodies and other organizations, local executive bodies, as well as in banks and organizations carrying out certain types of banking operations in the manner established by the legislation of the Republic of Kazakhstan;

      2-2) Request and verify the necessary documentation on internal policies and procedures, risk management and internal control system, information technology risk management system, information security system, corporate governance system, as well as internal control system in the field of anti-money laundering and anti-terrorism financing to fulfill the terms of the contract for auditing other information;

      3) involve specialists of different profile in participation in conducting an audit, with the exception of persons, mentioned in Article 24 of this Law;

      4) refuse to conduct audit, tax audit, audit of special purpose of quasi-public sector entities, audit of other information or issuance of audit report or auditor's report in case of violation by the audited entity of terms and conditions of audit agreement, tax audit, audit of special purpose of quasi-public sector entities, audit of other information;

      5) verify documentation in full measure, linked with financial and economic activity of audited subject, as well as factual existence of a property, considered in this documentation.

      2. Audit organizations shall be obliged to:

      1) comply with the legislation of the Republic of Kazakhstan on audit activity, standards of an audit;

      2) not to preclude conduct of external quality control, verifications, conducted by the authorized body;

      3) enter into professional organization within one month from the date of receiving a license on carrying out of audit activity or voluntary withdraw from professional organization, or exclusion from it;

      4) enter into other professional organization within three months upon deprivation of accreditation of professional organization, the members of which they are;

      5) not to disclose commercial secrets, except for the cases stipulated by the laws of the Republic of Kazakhstan;

      6) provide information to audited subject on detected violations in maintenance of business accounting, financial reporting and other information, linked with financial reporting.

      In the case of auditing in state institutions, state enterprises, legal entities with state participation, special purpose audit of quasi-public sector entities, the audit organizations are also obliged to provide audit subjects with information on identified violations of the legislation of the Republic of Kazakhstan in using budgetary funds, loans, related grants, state assets and quasi-public sector entities, state and state-guaranteed loans, as well as loans attracted under the state guarantee;

      7) inform the authorized body for regulation, control and supervision of the financial market and financial organizations with notifying the audited subjects on detected violations of the legislation of the Republic of Kazakhstan in the result of audit of financial organizations, organizations that are part of a banking conglomerate, organizations that are part of an insurance group, for which the conduct of audit is compulsory;

      8) to provide reports to the authorized body in accordance with the qualification requirements for licensing, as well as information on insurance of its civil liability in the form approved by the authorized body;

      9) submit to the authorized body for regulation, control and supervision of the financial market and financial organizations, within the terms, established by the legislation of the Republic of Kazakhstan, an audit report on the audit of other information of a bank, an insurance (reinsurance) organization, a professional participant of the securities market;

      9-1) to submit an audit report on taxes in the manner determined by the authorized body to the state revenue body at the location of the audit subject;

      9-2) to submit to the Accounts Committee for Control over Execution of the Republican Budget an audit report on the special purpose audit of the quasi-public sector entities in the manner determined by the Accounts Committee for Control over Execution of the Republican Budget in agreement with the authorized bodies for internal state audit, the state property management and the central authorized state planning body;

      10) inform the details to the authorized body on financial monitoring in accordance with the Law of the Republic of Kazakhstan “On prevention of legitimization (laundering) of incomes, received by illegal means, and financing of terrorism”.

      3. Illegal interference of state bodies, audited subjects and other third parties in the activity of audit organizations shall not be allowed.

      Footnote. Article 21 as amended by Laws of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 192-IV dated 28.08.2009 (shall be enforced from 08.03.2010); No. 338-IV dated 15.07.2010 (see Article 2 for the enactment procedure); dated 05.07.2011 No. 452-IV (shall be enforced from 13.10.2011); No. 461-IV dated 15.07.2011 (shall be enforced from 30.01.2012); No. 19-V dated 21.06.2012 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 30-V dated 05.07.2012 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 206-V dated 10.06.2014 (shall be enforced upon expiry of ten calendar days after the date of its first official publication); № 239-V dated 29.09.2014 (shall be enforced upon expiry of ten calendar days after the day its first official publication); No. 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); dated 02.07.2018 № 168-VI (shall be enforced 01.01.2019); dated 03.07.2019 No. 262-VI (shall be enforced from 01.01.2020).

Article 22. Insurance of audit activity

      1. Audit organizations shall be obliged to conclude the insurance agreement of civil responsibility on the obligations, arising due to infliction of property damage upon carrying out of an audit.

      2. Insurance of civil responsibility of audit organizations shall be carried out in the manner, established by the legislative acts of the Republic of Kazakhstan.

Article 23. Responsibility of auditors and audit organizations

      Auditors and audit organizations shall bear responsibility in accordance with the Laws of the Republic of Kazakhstan for violation of the legislation of the Republic of Kazakhstan on audit activity, as well as conditions of the agreement.

      Footnote. Article 23 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 24. Restrictions on the right to audit, tax audits, special purpose audits of quasi-public sector entities, audits of other information

      Footnote. The title of Article 24 in the new wording of Law of the Republic of Kazakhstan № 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); as amended by Law of the Republic of Kazakhstan No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); dated 02.07.2018 № 168-VI (shall be enforced dated 01.01.2019).

      It is prohibited to conduct an audit, tax audit, audit of special purpose subjects of quasi-public sector, audit of other information by an audit organization:

      customers, whose member or creditor is the audit firm or its employees performing this audit, tax audit, special purpose audit of quasi-public sector entities, audit of other information;

      organizations, with which the insurance agreement of civil responsibility was concluded;

      organizations that were rendered by services for the last three years on profile of their activity, mentioned in subparagraph 2) of paragraph 2 of Article 3 of this Law;

      executers of which are in labour relations or are close relatives or legal relative of civil servants of an audited subject, as well as a shareholder (participant), having ten and more percent of shares of stock (or participatory shares in charter capital) of an audited subject;

      executers of which have personal property interests in audited subject;

      if it has monetary obligations to the audited entity or to the audited entity, except for obligations to conduct an audit, tax audit, special purpose audit of quasi-public sector entities, and audit of other information;

      in cases, involving creation of the conflict of interests or creating a threat to create such conflict, with the exception of obligations, arising from concluded public agreements.

      It is prohibited to conduct a compulsory audit by an audit organization that does not meet the minimum requirements for audit organizations that conduct compulsory audits

      Footnote. Article 24 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); No. 168-VI of 02.07.2018 (shall be enforced dated 01.01.2019).

Article 25. Rights and obligations of an audited subject

      1. An audited subject shall have the right to:

      1) to receive from the audit organization the necessary information on the requirements of the legislation of the Republic of Kazakhstan concerning audit, tax audit, audit of special purpose of subjects of quasi-public sector, audit of other information;

      2) familiarize with regulatory legal acts, on which the commentaries and summaries of an audit organization are based;

      3) receive information from an auditor, audit organization on detected violations in maintenance of business accounting, financial reporting and other information, linked with financial reporting;

      4) refuse from the services of audit organization in case of its violation of the agreement’s conditions.

      2. An audit subject shall be obliged to:

      1) to create conditions for audit organization for timely and high-quality audit, tax audit, audit of special purpose of quasi-public sector entities, audit of other information, to provide the necessary documentation, including information constituting commercial secret, to give explanations and explanations in oral or written form;

      2) not to interfere in the activities of the audit firm in order to limit the scope of issues subject to audit, tax audit, special purpose audit of quasi-public sector entities, audit of other information, unless otherwise provided by the contract;

      3) refer a written request from own name towards third parties for receiving necessary information upon request of an audit organization.

      3. Audit subjects represented by state institutions and state enterprises, legal entities with state participation within a month after the audit of the financial statements of their activities, as well as the audit subjects of the quasi-public sector within a month after the special purpose audit of the quasi-public sector entities submit information on violations of the legislation of the Republic of Kazakhstan to the state audit and financial control on the use of budgetary funds, loans, related grants, state assets and the quasi-public sector entities, state and state-guaranteed loans, as well as loans attracted under state guarantees.

      4. Fulfillment of requirements of audit organization, arising from obligations according to agreement shall be compulsory for an audited subject.

      Footnote. Article 25 is in the wording of Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); as amended by Laws of the Republic of Kazakhstan No. 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); No. 168-VI of 2 July 2018 (shall be enforced dated 1 January 2019).

Article 26. Obligations of an audited subject

      Footnote. Article is excluded by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure).

Article 27. Responsibility of an audited subject

      1. The audited entity shall be responsible for completeness and reliability of the financial statements and other information related to the financial statements, as well as other information provided to the audit organization for the purpose of conducting an audit, tax audit, special purpose audit of quasi-public sector entities, and audit of other information, as established by the laws of the Republic of Kazakhstan.

      2. A head of a legal entity, evading from conducting compulsory audit or precluding its conducting, or not ensuring its conducting in accordance with requirements of the legislation of the Republic of Kazakhstan, shall bear responsibility in accordance with the Laws of the Republic of Kazakhstan.

      3. Carrying out of audit, tax audit, audit of special purpose of subjects of quasi-public sector, audit of other information does not release the audited entity from responsibility for non-conformity of submitted financial statements and other documents to the requirements of the legislation of the Republic of Kazakhstan.

      Footnote. Article 27 as amended by Law of the Republic of Kazakhstan No. 138-IV dated 20.02.2009 (see Article 2 for the enactment procedure); No. 269-V dated 29.12.2014 (shall be enforced from 01.01.2015); No. 393-V dated 12.11.2015 (shall be enforced upon expiry of ten calendar days after the day its first official publication); No. 168-VI dated 02.07.2018 (shall be enforced dated 01.01.2019).

Article 28. Consideration of disputes

      Disputes arising between auditors, audit organizations, as well as between them and audited subjects shall be resolved in the manner, established by the legislation of the Republic of Kazakhstan.

Article 29. Transitional provisions

      1. Auditors being the individual entrepreneurs may carry out audit activity within six months from the date of enforcement of this Law.

      2. Licenses of audit organizations, issued by the authorized body, with the exception of those issued by the authorized body on regulation and supervision of financial market and financial organizations, and qualification certificates “auditor”, issued before enforcement of this Law shall be valid.

Article 30. Order of enforcement of this Law

      This Law enters into force from the date of its official publication, with the exception of paragraphs 4, 5 of Article 9, Articles 10, 12 and 14 that enters into force upon expiry of six months from the date of enforcement of this Law.

The President
of the Republic of Kazakhstan




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