Commentary to article 245. Concealment by the auditor of the fact of violation of the legislation of the Republic of Kazakhstan on accounting and financial reporting from audit clients The Code of the Republic of Kazakhstan on Administrative Offences
Concealment by the auditor from the audit clients of the fact of violation of the legislation of the Republic of Kazakhstan on accounting and financial reporting, revealed during the audit, -
entails a fine in the amount of fifty monthly calculation indices with the deprivation of the auditor qualification certificate.
The commented article establishes administrative responsibility for concealment by the auditor of the fact of violation of the legislation of the Republic of Kazakhstan on accounting and financial reporting from audit clients.
The generic object of the offense provided for in Article 245 of the Administrative Code is the procedure for conducting business activities in the field of finance, accounting and auditing.
The direct object of the administrative offense provided for in the commented article is the procedure established in the legislation of the Republic of Kazakhstan and protected by the state for carrying out auditing activities.
The subjects of the offense provided for in Article 245 of the Administrative Code, by virtue of a direct indication of this in the disposition of the commented article, are auditors.
An auditor is an individual who has been certified by the Qualification Commission for the Certification of candidates for Auditors and has received a qualification certificate for the qualification "auditor".
The subjective side of the act provided for in Article 245 of the Administrative Code is characterized by guilt in the form of the intent of the individuals who committed the offense.
The objective side of the offense provided for in Article 245 of the Administrative Code is that the auditor commits unlawful culpable acts (inaction), which are expressed in concealing from the audit clients the fact of violation of the legislation of the Republic of Kazakhstan on accounting and financial reporting, revealed during the audit.
According to paragraph 1 of Article 3 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", the legislation of the Republic of Kazakhstan on accounting and financial reporting is based on the Constitution of the Republic of Kazakhstan and consists of this Law and other regulatory legal acts of the Republic of Kazakhstan.
An audit is an audit for the purpose of expressing an independent opinion on financial statements and other information related to financial statements in accordance with the legislation of the Republic of Kazakhstan. An audit report is a written official document that is the result of an audit.
At the request of the norm of subclause 3) of clause 2 of Article 20 of the Law of the Republic of Kazakhstan "On Auditing", auditors are required to provide the audited entity with information on identified violations in accounting, financial reporting and other information related to financial reporting.
An audited entity is a legal entity, branches and (or) representative offices of a legal entity acting on its behalf, an individual entrepreneur in respect of whom an audit is being conducted, an audit of taxes, and an audit of other information.
In addition to the audited entities themselves, in cases directly provided for by the legislation of the Republic of Kazakhstan, other interested parties may also act as audit clients, including owners, participants, shareholders, tax, control, supervisory and law enforcement agencies.
The auditors are also required to provide the specified audit clients with all information about violations of accounting and financial reporting laws that they have identified.
Failure by the auditor to comply with the above-mentioned legislative requirements for providing audit clients with information about violations of the legislation of the Republic of Kazakhstan on accounting and financial reporting revealed by him during the audit (i.e., concealment of the facts of violations) forms the final offense provided for in the commented article.
The composition of the offense provided for in the commented article is formal. In order to calculate and impose a fine on an offender under the commented article, it is not necessary to establish the fact and amount of damage caused to the State by the commission of an offense.
For committing an offense provided for in the commented article, the auditor is punished with a fine and the loss of the auditor qualification certificate.
The amount of the fine for committing an offense under Article 245 of the Administrative Code is 50 MCI, is fixed and is not subject to change by the body imposing it.
Administrative penalties under the commented article are imposed on offenders only by the court, since cases of administrative offenses for which deprivation of a special right is provided as a sanction are subject to judicial review.
Officials of the Ministry of Finance of the Republic of Kazakhstan and employees of the National Bank of the Republic of Kazakhstan have the right to draw up protocols on administrative offenses provided for in the commented article.
Scientific and practical commentary to the Code of the Republic of Kazakhstan on Administrative Offences (article-by-article) from the Author's team:
Bachurin Sergey Nikolaevich, Candidate of Law, Associate Professor – chapter 48 (co-authored with E.M. Khakimov);
Gabdualiev Mereke Trekovich, Candidate of Law – Chapters 11, 21, 22, 23;
Zhusipbekova Ainur Maratovna, M.yu.n. – chapter 13 (co-authored with Karpekin A.V.); chapters 33, 39 (co-authored with Seitzhanov O.T.);
Karpekin Alexander Vladimirovich, Candidate of Law, Associate Professor – chapter 13 (in collaboration with Zhusipbekova A.M.);
Korneychuk Sergey Vasilyevich – chapters 2; chapter 6 (co-authored with O.T. Seitzhanov, E.M. Khakimov); chapter 8; chapter 25 (co-authored with E.M. Khakimov); articles 457-470, 488, 488-1, 491-506; chapters 28, 30, 52;
Ilya Petrovich Koryakin, Doctor of Law, Professor – Chapter 49;
Kisykova Gulnara Bauyrzhanovna, Candidate of Law – chapter 20;
Omarova Botagoz Akimgereevna, Candidate of Law – chapters 17; chapter 18 (co-authored with B.A. Parmankulova); chapters 26, 31; chapter 32 (co-authored with B.A. Parmankulova);
Parmankulova Bayan Askhanbaevna – chapter 18 (co-authored with Omarova B.A.); chapters 19, 32 (co-authored with Omarova B.A.); chapter 43 (co-authored with Tukiev A.S.);
Podoprigora Roman Anatolyevich, Doctor of Law, Professor - Chapter 24, articles 489, 489-1, 490;
Porokhov Evgeny Viktorovich, Doctor of Law – Chapters 14, 15, 16, 29, articles 471-475;
Seitzhanov Olzhas Temirzhanovich, Candidate of Law, Associate Professor, – chapter 4; chapter 5 (co-authored with E. M. Khakimov); chapter 6 (co-authored with S.V. Korneychuk, E.M. Khakimov); chapter 9; chapter 10 (co-authored with B.E. Shaimerdenov, V.V. Filin); chapter 33 (co-authored with Zhusipbekova A.M.); chapter 36 (co-authored with Shaimerdenov B.E.); chapter 39 (co-authored with Zhusipbekova A.M.);
Smyshlyaev Alexander Sergeevich, PhD. – chapters 38, 40, 42, 43-1 (co-authored with A.S. Tukiev); chapter 44;
Aslan Sultanovich Tukiev - Candidate of Law, Associate Professor – chapters 1, 3, 35; chapters 38, 40, 42, (co-authored with A.S. Smyshlyaev); chapter 43 (co-authored with B.A. Parmankulova); chapter 43-1 (co-authored with A.S. Smyshlyaev); chapter 44-1 (co-authored with Shipp D.A.); chapter 45; 46 (co-authored with Shipp D.A.); chapter 47;
Filin Vladimir Vladimirovich, Candidate of Law, Associate Professor – Chapter 10 (in collaboration with O.T. Seitzhanov, B.E. Shaimerdenov);
Yerzhan Maratovich Khakimov, M.yu.n. – chapter 5 (co-authored with O.T. Seitzhanov); chapter 6 (co-authored with O.T. Seitzhanov, S.V. Korneychuk); chapter 7; chapter 25 (co-authored with S.V. Korneychuk); chapters 34, 41; chapter 48 (co-authored with S.N. Bachurin); chapter 53;
Shaimerdenov Bolat Yerkenovich, M.yu.n., – chapter 10 (co-authored with O.T. Seitzhanov, V.V. Filin); chapter 12; articles 476-487, 507-509; chapter 36 (co-authored with O.T. Seitzhanov); chapters 37, 50, 51.
Shipp Denis Alekseevich – chapters 44-1, 46 (in collaboration with A.S. Tukiev).
Date of amendment of the act: 01.01.2020 Date of adoption of the act: 01.01.2020 Place of acceptance: 100050000000 Authority that adopted the act: 103001000000 Region of operation: 100000000000 NPA registration number assigned by the regulatory body: 5 Status of the act: new Sphere of legal relations: 029000000000 / 028000000000 / 029002000000 / 028004000000 / 029001000000 / 026000000000 / 001000000000 / 001008000000 / 030000000000 The form of the act: COMM / CODE Legal force: 1900 Language of the Act: rus
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
