Commentary to article 247. Violation of the legislation of the Republic of Kazakhstan on auditing The Code of the Republic of Kazakhstan on Administrative Offences

Home / RLA / Commentary to article 247. Violation of the legislation of the Republic of Kazakhstan on auditing The Code of the Republic of Kazakhstan on Administrative Offences

1. Implementation by an audit organization of activities not provided for by the legislation of the Republic of Kazakhstan on auditing, -

entails a warning.

2. The action provided for in the first part of this article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine in the amount of eighty monthly calculation indices.

3. Conducting an audit in cases prohibited by the Law of the Republic of Kazakhstan "On Auditing" -

entails a fine on legal entities in the amount of one hundred and twenty monthly calculation indices with the suspension of the license.

4. Failure to inform the National Bank of the Republic of Kazakhstan and non-notification of audited financial organizations, for which an audit is mandatory, about violations of the legislation of the Republic of Kazakhstan regulating the activities of the financial market and financial organizations identified as a result of the audit of these organizations, -

they entail a fine on legal entities in the amount of one hundred and twenty monthly calculation indices.

5. Late provision or non-provision, as well as provision of false information by accredited professional auditing organizations to the relevant authorized bodies, of information required in accordance with the legislation of the Republic of Kazakhstan on auditing, -

they entail a fine in the amount of one hundred and twenty monthly calculation indices.

6. Failure by audited entities represented by government agencies and state-owned enterprises, legal entities with state participation, as well as quasi-public sector entities to state audit and financial control bodies on violations of the legislation of the Republic of Kazakhstan when using budget funds, loans, related grants, assets of the state and quasi-public sector entities, state and state-guaranteed loans, as well as loans, attracted under the guarantee of the state, identified as a result of the audit of these organizations, as well as special-purpose audits of quasi-public sector entities, -

entails a fine for the first managers in the amount of one hundred and twenty monthly calculation indices.

7. Late submission or non-submission by audit organizations of reports to the authorized body in accordance with the qualification requirements and (or) information on insurance of their civil liability in the form approved by the authorized body, -

entails a fine on legal entities in the amount of one hundred and twenty monthly calculation indices.

7-1. An act provided for in part seven of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails the deprivation of the license to carry out auditing activities.

8. Non-submission of an audit report by audit organizations to the National Bank of the Republic of Kazakhstan -

entails a fine on legal entities in the amount of one hundred and seventy monthly calculation indices.

9. Violations of the legislation of the Republic of Kazakhstan on auditing by accredited professional auditing organizations, committed in the form of:

1) the presence of ten percent of the average number, but not less than five audit organizations, members of a professional organization for twelve calendar months, deprived of a license to carry out auditing activities without a request from such a professional organization;

2) failure to eliminate within three months the reasons for which the warning was issued by the authorized body;

3) inconsistencies in the certification of candidates for auditors in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

4) violations of the Accreditation Rules systematically (more than twice in a row) during the year;

5) failure to establish a Qualification Commission for attestation of candidates for auditors within six months from the date of receipt of accreditation, -

they entail a fine in the amount of one hundred and twenty monthly calculation indices with the deprivation of an accreditation certificate.

10. Conducting a mandatory audit by an audit organization that does not meet the minimum requirements for audit organizations that conduct mandatory audits, -

entails a fine in the amount of one hundred monthly calculation indices.

11. Non-entry and (or) untimely entry of an audit organization into a professional audit organization within the time limits stipulated by the Legislation of the Russian Federation. The Law of the Republic of Kazakhstan "On Auditing", -

they entail a fine in the amount of two hundred monthly calculation indices with the deprivation of a license.

The commented article establishes administrative liability for violation of the legislation of the Republic of Kazakhstan on auditing.

The generic object of offenses provided for in Article 247 of the Administrative Code is the procedure established in the legislation of the Republic of Kazakhstan and protected by the state for carrying out activities in the field of finance, accounting and auditing.

The direct object of administrative offenses provided for in the commented article is the procedure established by the legislation of the Republic of Kazakhstan for carrying out auditing activities.

The subjects of offenses provided for in Article 247 of the Administrative Code, by virtue of the direct indication of this in the dispositions of the commented article, are audit organizations, professional audit organizations, and audited entities.

An audit organization is a commercial organization established to carry out auditing activities. Auditing is the business activity of auditing financial statements and other information related to financial reporting and providing services related to the business profile.

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.

The subjective side of the acts provided for in Article 247 of the Administrative Code cannot be established due to the fact that the subjects of offenses are legal entities.

Part 1 of the commented article establishes administrative responsibility for the conduct by an audit organization of activities not provided for by the legislation of the Republic of Kazakhstan on auditing.

The objective side of the offense provided for in Part 1 of Article 247 of the Administrative Code is that the offender commits illegal acts in the form of activities not provided for by the legislation of the Republic of Kazakhstan on auditing.

In accordance with Article 3 of the Law of the Republic of Kazakhstan on Auditing, audit organizations, in addition to auditing, can also provide the following services in their field of activity:

1) related services related to their business profile 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 business activities and financial planning, provision of related services in the field of their activities in accordance with auditing standards;

11) legal services related to auditing activities.

Audit organizations are prohibited from engaging in other types of business activities other than auditing and the above-mentioned types of activities.

Violation of the above-mentioned legislative prohibition forms the final composition of the offense provided for in Part 1 of the commented article.

The composition of the offense provided for in Part 1 of the commented article is formal. In order to calculate and impose a fine on the offender under Part 1 of the commented article, it is not necessary to establish the fact and amount of damage caused by the audit organization's activities not provided for by the legislation of the Republic of Kazakhstan on auditing.

For the commission of an offence under Part 1 of the commented article, the perpetrators are subject to punishment in the form of a warning.

This penalty is imposed on offenders by the authorities of the Ministry of Finance of the Republic of Kazakhstan or by the court, if the case is considered in court.

The subjective side of the acts provided for in Article 247 of the Administrative Code cannot be established due to the fact that the subjects of offenses are legal entities.

In accordance with Article 3 of the Law of the Republic of Kazakhstan on Auditing, audit organizations, in addition to auditing, can also provide the following services in their field of activity:

1) related services related to their business profile 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 financial reporting, training in automated accounting and financial reporting;

11) legal services related to auditing activities.

Audit organizations are prohibited from engaging in other types of business activities other than auditing and the above-mentioned types of activities.

Violation of the above-mentioned legislative prohibition forms the final composition of the offense provided for in Part 1 of the commented article.

For the commission of an offence under Part 1 of the commented article, the perpetrators are subject to punishment in the form of a warning.

This penalty is imposed on offenders by the authorities of the Ministry of Finance of the Republic of Kazakhstan or by the court, if the case is considered in court.

Part 2 of the commented article establishes a more severe penalty for repeated commission of an action provided for in Part 1 of the commented article within a year after the imposition of an administrative penalty.

At the same time, the object, the subjective side and the subjects of the offense provided for in Part 2 of the commented article coincide in their characteristics with the object, the subjective side and the subjects of the offense provided for in Part 1 of Article 247 of the Administrative Code.

In the description of the objective side of the offense provided for in Part 2 of Article 247 of the Administrative Code, a sign of repetition is added to the action provided for in Part 1 of the commented article.

An offense is considered to have been committed repeatedly if the person has previously committed the action provided for in Part 1 of Article 247 of the Administrative Code, has been subjected to administrative punishment for it, and the one-year period during which the person is considered to have been subjected to administrative punishment has not expired yet.

The repetition of an offense is an independent qualifying feature, entailing the qualification of an unlawful act as an independent element of an offense under Part 2 of Article 247 of the Administrative Code.

Repetition is established not only in fact by identifying the number and nature of the unlawful acts committed by the violator during the year, but also legally by establishing the fact of bringing this person to administrative responsibility for committing actions provided for in Part 1 of Article 247 of the Administrative Code, the existence of an effective resolution of the Ministry of Finance of the Republic of Kazakhstan or the court on the imposition of administrative penalties under Part 1 tbsp . 247 of the Administrative Code, the fact of its announcement, delivery or referral to the subject of the offense and the expiration of a one-year period from the date of imposition of the penalty.

The composition of the offense provided for in Part 2 of the commented article is formal. In order to calculate and impose a fine on the offender under Part 2 of the commented article, there is no need to establish the fact and amount of damage caused by the audit organization's activities not provided for by the legislation of the Republic of Kazakhstan on auditing.

For repeated commission of the act provided for in Part 1 of Article 247 of the Administrative Code within a year after the imposition of the penalty, the offender is punished with a fine.

The amount of the fine for committing an offense under Part 2 of Article 247 of the Administrative Code is fixed and amounts to 80 MCI.

This penalty is imposed on offenders by the authorities of the Ministry of Finance of the Republic of Kazakhstan or by the court, if the case is considered in court.

Part 3 of the commented article establishes administrative responsibility for conducting an audit in cases prohibited by the Law of the Republic of Kazakhstan "On Auditing".

The objective side of the offense provided for in Part 3 of Article 247 of the Administrative Code is that the offender commits illegal actions in the form of conducting an audit in cases prohibited by the Law of the Republic of Kazakhstan "On Auditing".

At the request of the norm of Article 24 of the Law of the Republic of Kazakhstan "On Auditing", it is prohibited to conduct an audit, tax audit, special purpose audit of quasi-public sector entities, audit of other information by an auditing organization.:

- customers whose participant or creditor is this audit organization or its employees who perform this audit, tax audit, special purpose audit of quasi-public sector entities, and audit of other information;

- organizations with which a civil liability insurance contract has been concluded;

- organizations that have been provided with services for the restoration and maintenance of accounting and financial reporting over the past three years;

- the executors of which are in an employment relationship or are close relatives or relatives of officials of the audited entity, as well as a shareholder (participant) who owns ten or more percent of the shares (or shares in the authorized capital) of the audited entity;

- the executors of which have personal property interests in the audited entity;

- if it has monetary obligations to the audited entity or the audited entity has obligations to it, with the exception of obligations to conduct audits, tax audits, special-purpose audits of quasi-public sector entities, and audits of other information;

- in cases involving a conflict of interest or creating a threat of such a conflict, with the exception of obligations arising from concluded public contracts.

The conduct by an audit organization of a mandatory audit of organizations prohibited by the norm of Article 24 of the said Law in the event that the audit organization does not meet the minimum requirements for audit organizations that conduct mandatory audits is singled out as an independent offense provided for in Part 10 of the commented article.

The composition of the offense provided for in Part 3 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 3 of the commented article, it is not necessary to establish the fact and amount of damage caused by conducting an audit in cases prohibited by the Law of the Republic of Kazakhstan "On Auditing".

The objective side of the offense provided for in Part 7 of Article 247 of the Administrative Code is the commission by audit organizations of illegal actions (inaction) in the form of:

1) late submission of reports to the authorized body in accordance with the qualification requirements and (or) information on insurance of their civil liability in the form approved by the authorized body; or

2) failure to submit reports to the authorized body in accordance with the qualification requirements and (or) information on insurance of their civil liability in the form approved by the authorized body.

At the request of subclause 8), clause 2, Article 21 of the Law of the Republic of Kazakhstan "On Auditing", audit organizations are required to submit reports to the authorized body in accordance with the qualification requirements for licensing, as well as information on insurance of their civil liability in accordance with the form approved by the authorized body.

Non-fulfillment or untimely fulfillment by insurance organizations of the above-mentioned legally established obligation for them forms the final composition of the offense provided for in Part 7 of the commented article.

The composition of the offense provided for in Part 7 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 7 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For committing an offense under Part 7 of the commented article, the perpetrators are punished with a fine.

The amount of the fine for auditing organizations for committing an offense under Part 7 of Article 247 of the Administrative Code is fixed and amounts to 120 MCI.

This penalty is imposed on offenders by the authorities of the Ministry of Finance of the Republic of Kazakhstan or by the court, if the case is considered in court.

Part 7-1 of the commented article establishes a more severe penalty for repeated commission of the act provided for in Part 7 of the commented article within a year after the imposition of an administrative penalty.

At the same time, the object, the subjective side and the subjects of the offense provided for in Parts 7-1 of the commented article coincide in their characteristics with the object, the subjective side and the subjects of the offense provided for in Part 7 of Article 247 of the Administrative Code.

In the description of the objective side of the offense provided for in Part 7-1 of Article 247 of the Administrative Code, a sign of repetition is added to the acts provided for in Part 7 of the commented article.

An offence is considered to have been committed repeatedly if the person has previously committed the act provided for in Part 7 of Article 247 of the Administrative Code, has been subjected to administrative punishment for it, and the one-year period during which the person is considered to have been subjected to administrative punishment has not expired yet.

The repetition of an offense is an independent qualifying feature, entailing the qualification of an unlawful act as an independent element of an offense under Part 7-1 of Article 247 of the Administrative Code.

Repetition is established not only in fact by identifying the number and nature of the unlawful acts committed by the violator during the year, but also legally by establishing the fact of bringing this person to administrative responsibility for committing acts provided for in Part 7 of Article 247 of the Administrative Code, the existence of an effective resolution of the Ministry of Finance of the Republic of Kazakhstan or the court on the imposition of administrative penalties under Part 7 of Article 247 of the Administrative Code, the fact of its announcement, delivery or referral to the subject of the offense and the expiration of a one-year period from the date of imposition of the penalty.

The composition of the offense provided for in parts 7-1 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 7-1 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For repeated commission of the act provided for in Part 7 of Article 247 of the Administrative Code within a year after the imposition of the penalty, the offender is punished by deprivation of a license to carry out auditing activities.

Administrative penalties under the commented article are imposed on offenders only by the court, since cases of administrative offenses for which the deprivation of a license is provided as a sanction are subject to judicial review.

Officials of the Ministry of Finance of the Republic of Kazakhstan have the right to draw up reports on administrative offenses provided for in Parts 7-1 of the commented article.

Part 8 of the commented article establishes the administrative responsibility of audit organizations for failure to submit an audit report to the National Bank of the Republic of Kazakhstan.

The objective side of the offense provided for in Part 8 of Article 247 of the Administrative Code is the inaction of the audit organization in the form of failure to submit an audit report to the National Bank of the Republic of Kazakhstan.

According to paragraph 2 of Article 21 of the Law of the Republic of Kazakhstan "On Auditing", audit organizations are required to submit to the National Bank of the Republic of Kazakhstan, within the time limits established by the legislation of the Republic of Kazakhstan, an audit report on the audit of other information of the bank, insurance (reinsurance) organizations, and a professional participant in the securities market.

Failure by audit organizations to comply with the above-mentioned legislative requirement forms the final composition of the offense provided for in Part 8 of the commented article.

The composition of the offense provided for in Part 8 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 8 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For committing an offense under Part 8 of the commented article, the perpetrators are punished with a fine.

The amount of the fine for auditing organizations for committing an offense under Part 8 of Article 247 of the Administrative Code is fixed and amounts to 170 MCI.

This penalty is imposed on offenders by the National Bank of the Republic of Kazakhstan or a court, in the case of a court hearing.

Part 9 of the commented article establishes administrative liability for violations of the legislation of the Republic of Kazakhstan on auditing by accredited professional auditing organizations.

The objective side of the offense provided for in Part 9 of Article 247 of the Administrative Code is the commission by accredited professional auditing organizations of specific illegal actions (inaction) specified in the commented norm in the form of:

2) failure to eliminate within three months the reasons for which the warning was issued by the authorized body;

3) inconsistencies in the certification of candidates for auditors in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

4) systematic violation (more than twice in a row during the year) of the Rules of accreditation;

5) failure to establish a Qualification Commission for the certification of candidates for auditors within six months from the date of accreditation.

As required by Article 12 of the Law of the Republic of Kazakhstan "On Auditing", a professional organization is deprived of its certificate of accreditation if:

1) ten percent of the average number, but not less than five audit organizations, members of a professional organization were deprived of their license to conduct auditing activities within twelve calendar months without a request from such a professional organization.;

2) the reason for the warning issued by the authorized body has not been eliminated within three months.

3) conducted the certification of candidates for auditors not in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

4) systematically (more than twice in a row) violated the Rules of Accreditation during the year;

5) does not establish a Qualification Commission for attestation of candidates for auditors within six months of receiving accreditation.;

The violations mentioned above, committed by an accredited professional auditing organization and identified by the authorized body, are legally established grounds for revoking this organization's certificate of accreditation. The deprivation of the certificate is carried out as a punishment within the framework of bringing the offender to administrative responsibility according to the commented norm.

The composition of the offense provided for in Part 9 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 9 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For committing an offense provided for in Part 9 of the commented article, the perpetrators are subject to punishment in the form of a fine with the deprivation of an accreditation certificate.

The amount of the fine for committing an offense under Part 9 of Article 247 of the Administrative Code is fixed and amounts to 120 MCI.

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 have the right to draw up reports on administrative offenses provided for in Part 9 of the commented article.

The amount of the fine for committing an offense under Part 9 of Article 247 of the Administrative Code is fixed and amounts to 120 MCI.

Officials of the Ministry of Finance of the Republic of Kazakhstan have the right to draw up reports on administrative offenses provided for in Part 9 of the commented article.

Part 10 of the commented article establishes administrative responsibility for conducting a mandatory audit by an audit organization that does not meet the minimum requirements for audit organizations that conduct mandatory audits.

The objective side of the offense provided for in Part 10 of Article 247 of the Administrative Code is that the auditing organization commits illegal actions in the form of conducting a mandatory audit if it does not meet the minimum requirements for auditing organizations that conduct mandatory audits.

24 of the Law of the Republic of Kazakhstan "On Auditing", it is prohibited to conduct a mandatory audit by an audit organization that does not meet the minimum requirements for audit organizations that conduct mandatory audits.

In accordance with paragraphs 1-2) of Article 7 of the said Law, the minimum requirements for auditing organizations conducting mandatory audits are established by the authorized body in the field of auditing.

As required by paragraphs 2, 3 and 4 of the specified minimum requirements, in order to conduct a mandatory audit of organizations, an audit organization licensed to conduct auditing activities must meet the following Minimum Requirements:

1) the existence of an opinion of an accredited professional auditing organization, of which the auditing organization is a member, confirming the compliance of the auditing organization with the requirements of international standards on Auditing and the Code of Ethics based on the results of external quality control;

2) the absence during the last one year prior to the date of conclusion of the contract for the provision of audit services of administrative penalties imposed for violations of the legislation on auditing in accordance with art. 257 of the Administrative Code, with the exception of one administrative penalty imposed for late submission or non-submission by auditing organizations of reports to the authorized body in accordance with the qualification requirements and (or) information on insurance of their civil liability during the reporting period.

In order to conduct a mandatory audit of national companies, national holdings and national management holdings, the audit organization must additionally meet the following Minimum Requirements:

1) the term of the audit activity of the head of the audit organization is not less than 5 (five) years;

2) availability of audit reports on at least 10 (ten) audited entities for compliance with international financial reporting standards;

3) the presence of at least 2 (two) specialists who have a professional accountant's certificate.

In order to conduct a mandatory audit of financial organizations and the joint-stock company Development Bank of Kazakhstan, in addition to meeting the above minimum requirements, the audit organization must include:

1) a specialist who is appointed as the head of the group, who has an auditor qualification certificate with 3 (three) years of experience in auditing financial organizations years out of the last five;

2) at least 2 (two) specialists with one of the full qualifications Certified Public Accountant (CPA), The Association of Chartered Certified Accountants (ACCA), The Chartered Institute of Management Accountants (CIMA), The Institute of Chartered Accountants in England and Wales (ICAEW) in the field of accounting and auditing or qualified as an auditor with 2 (two) years of experience in auditing financial organizations about five years out of the last five.

When conducting a mandatory audit of national companies, national holdings and national management holdings that provide financial services, the requirement of paragraph 3 of the Minimum Requirements does not apply.

Conducting a mandatory audit of organizations by an audit organization if it does not comply with the minimum requirements for audit organizations that conduct mandatory audits determined by the authorized body forms the final composition of the offense provided for in Part 10 of the commented article.

The composition of the offense provided for in Part 10 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 10 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For committing an offense under Part 10 of the commented article, the perpetrators are punished with a fine.

The amount of the fine for auditing organizations for committing an offense under Part 10 of Article 247 of the Administrative Code is fixed and amounts to 100 MCI.

This penalty is imposed on offenders by the authorities of the Ministry of Finance of the Republic of Kazakhstan or by the court, if the case is considered in court.

Part 11 of the commented article establishes administrative responsibility for non-entry and (or) untimely entry of an audit organization into a professional audit organization within the time limits stipulated by the Law of the Republic of Kazakhstan "On Auditing".

The objective side of the offense provided for in Part 11 of Article 247 of the Administrative Code is the commission by the auditing organization of illegal actions (inaction) in the form of:

1) failure to join a professional auditing organization within the time limits stipulated by the Law of the Republic of Kazakhstan "On Auditing Activities" or

2) untimely entry into a professional auditing organization within the time limits stipulated by the Law of the Republic of Kazakhstan "On Auditing".

At the request of the norm of clause 2 of Article 21 of the Law of the Republic of Kazakhstan "On Auditing", audit organizations are required to join a professional organization within one month from the date of obtaining a license to conduct auditing activities or voluntarily resigning from a professional organization or exclusion from it.

Failure by an audit organization to comply or untimely fulfillment of the above-mentioned legislative requirement to join an accredited professional audit organization constitutes a complete offense provided for in Part 11 of the commented article.

The composition of the offense provided for in Part 11 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 11 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For committing an offense under Part 11 of the commented article, the audit organizations that committed it are punished with a fine and license revocation.

The amount of the fine for auditing organizations for committing an offense under Part 11 of Article 247 of the Administrative Code is fixed and amounts to 200 MCI.

Administrative penalties under Part 11 of the commented article are imposed on audit organizations only by the court, since cases of administrative offenses for which the deprivation of a license is provided as a sanction are subject to judicial review.

Officials of the Ministry of Finance of the Republic of Kazakhstan have the right to draw up reports on administrative offenses provided for in Part 11 of 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

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