Article 3. Auditing activities of the Law On Auditing

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1. Auditing organizations licensed to carry out auditing activities have the right to engage in auditing activities.

2. Audit organizations can also provide the following services:

1) related and other services in accordance with auditing standards;

2) restoration and maintenance of accounting records, preparation of financial statements;

3) internal audit;

4) advising on the application of legislation on taxes and other mandatory payments to the budget and tax accounting;

4-1) conducting a tax audit and drafting an audit opinion on taxes;

4-2) conducting a special purpose audit of quasi-public sector entities;

4-3) conducting an audit of information on the expenses of the subsurface user;

4-4) conducting an audit of other information and preparing an audit report on the audit of other information;

5) formation of primary statistical data;

6) analysis of financial and economic activities and financial planning, economic, financial and managerial consulting;

7) consulting on accounting and financial reporting issues;

8) training in accounting and financial reporting, taxation, audit and analysis of financial and business activities and financial planning;

9) recommendations on automation of accounting and preparation of financial statements, training in automated accounting and preparation of financial statements;

10) development of methodological manuals and recommendations on accounting and financial reporting, audit, analysis of financial and economic activities and financial planning, provision of related services in accordance with auditing standards, as well as their dissemination;

11) legal services related to auditing activities.

12) excluded by the Law of the Republic of Kazakhstan dated 02/20/2009 N 138-IV (for the procedure of entry into force, see art. 2).

If, in accordance with the Law of the Republic of Kazakhstan "On Permits and Notifications", the provision of certain types of services provided for in this paragraph requires obtaining permits or sending notifications, audit organizations are not entitled to provide these services without permits or sending notifications.

3. Audit organizations are prohibited from engaging in other types of business activities.

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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