Article 20-1. State control in the field of accounting and financial reporting of the Law on Accounting and Financial Reporting
1. State control in the field of accounting and financial reporting is carried out in the form of an audit conducted for compliance with qualification or licensing requirements for permits issued, requirements for notifications sent in accordance with the Law of the Republic of Kazakhstan "On Permits and Notifications", and preventive control with a visit to the subject (object) of control.
2. Inspections carried out for compliance with qualification or licensing requirements for issued permits, requirements for sent notifications in accordance with the Law of the Republic of Kazakhstan "On Permits and Notifications", and preventive control with visits to the subject (object) of control are carried out in accordance with the Business Code 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.
President
Republic of Kazakhstan
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