Article 39. Certification of persons applying for the qualification of a state auditor, retraining and advanced training of employees of state audit and financial control bodies The Law on State Audit and Financial Control

     1. In order to obtain a comprehensive and objective description of the professional, business qualities and potential capabilities of persons applying for the qualification of a state auditor, their certification is carried out.

     2. Certification is carried out by the National Commission for Certification of Persons applying for the qualification of a State Auditor (hereinafter referred to as the National Commission), which includes representatives of the Presidential Administration of the Republic of Kazakhstan, the Supreme Audit Chamber, the Supreme Audit Chamber, five representatives from the authorized body for internal state audit, deputies of the Parliament of the Republic of Kazakhstan (as agreed).

     The working body of the National Commission is the Supreme Audit Chamber, which approves the personal composition of the commission in the number of at least fourteen people on the basis of submitted proposals.

     3. Certification of persons applying for the qualification of a state auditor includes confirmation of their knowledge and an interview in accordance with the procedure established by the rules for certification of persons applying for the qualification of a state auditor.

     4. The lists of positions for which a certificate certifying the qualifications of a state auditor is required are approved by the relevant state audit and financial control bodies.

     5. Certification is carried out according to a tiered system. The rules for certification of persons applying for the qualification of a state auditor and the regulations on the National Commission are approved by the Supreme Audit Chamber in coordination with the authorized body for internal state audit.

     6. The working body of the National Commission shall keep a register of persons holding a state auditor's certificate in accordance with the procedure determined by the Supreme Audit Chamber.

     7. Retraining and advanced training of employees of state audit and financial control bodies shall be carried out in accordance with the rules for retraining and advanced training of employees of state audit and financial control bodies, developed and approved by the Supreme Audit Chamber together with the authorized body for internal State audit.

     8. The National Commission shall revoke the certificate of the State Auditor on the following grounds:

     1) on the recommendation of the authorized body of external state audit and financial control for non-compliance with the requirements of professional ethics;

     2) on the recommendation of the authorized body for internal state audit for non-compliance with the requirements of professional ethics;

     3) upon submission of the relevant state audit body in relation to the state auditor who issued an unreliable audit report, which does not reflect the facts of financial violations, and whose audit report is not confirmed by quality control of the materials of the state audit;

      4) for repeated violations of the standards of state audit and financial control, due to which the materials of the state auditor were not recognized (more than three times a year) during the control conducted by the Supreme Audit Chamber in accordance with paragraph 2 of Article 19 of this Law.

     A warning is issued to state auditors who have committed violations for the first time provided for in subparagraphs 1), 2) and 3) of this paragraph.

The Law of the Republic of Kazakhstan dated November 12, 2015 No. 392-V SAM.

     This Law regulates public relations related to state audit and financial control, defines the powers and organization of activities of state audit and financial control bodies.

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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