Article 22. Conditions for certification of candidates for professional accountants of the Law on Accounting and Financial Reporting
1. The certification of candidates for professional accountants is carried out by a certification organization.
2. The certification organization develops, publishes and distributes materials on certification programs for candidates for professional accountants, and organizes the examination process.
3. The certification organization must meet the following licensing requirements:
1) the existence of a learning-independent examination system;
2) the availability of examination modules, including an overview of the legislation of the Republic of Kazakhstan on accounting and financial reporting, and a system for updating them;
3) the existence of an agreement on cooperation with one or more professional organizations;
4) compliance with the rules of accreditation approved by the authorized body.
4. Admission of candidates for professional accountants to participate in the examinations for obtaining a certificate is carried out in accordance with the qualification requirements for candidates for professional accountants.
5. Persons who have passed the exams receive a uniform certificate in the form agreed with the authorized body. The validity period of the certificate is unlimited.
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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