Article 9. Head of Accounting Department The Law on Accounting and Financial Reporting

Home / RLA / Article 9. Head of Accounting Department The Law on Accounting and Financial Reporting

The head of the Accounting service (hereinafter referred to as the Chief Accountant) is the chief accountant or other official responsible for maintaining accounting records, preparing and presenting financial statements, and shaping accounting policies.

A professional accountant is appointed to the position of chief accountant of a public interest organization, a branch of a non–resident bank of the Republic of Kazakhstan, a branch of a non–resident insurance (reinsurance) organization, and a branch of a non–resident insurance broker 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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Republic of Kazakhstan

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