Article 12. Secrecy of accounting information of the Law on Accounting and Financial Reporting

Home / RLA / Article 12. Secrecy of accounting information of the Law on Accounting and Financial Reporting

1. The contents of the primary documents and accounting registers are information constituting a commercial secret, access to which is provided only to persons who have the permission of the management or individual entrepreneur, as well as to government officials in accordance with the laws of the Republic of Kazakhstan.

2. Persons who have access to these documents are obliged not to disclose the information contained in them without the consent of their owner and have no right to use it in their personal interests. Persons who have access to information constituting a trade secret are responsible for its disclosure in accordance with the laws of the Republic of Kazakhstan.

The Law of the Republic of Kazakhstan dated February 28, 2007 No. 234.

This Law regulates the accounting and financial reporting system in the Republic of Kazakhstan, establishes the principles, basic qualitative characteristics and rules of accounting and financial reporting.

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