According to the Law RK "About Accounting and Financial Statements" as the chief accountant of the organization of public interest is appointed the person who  have the certificate of the professional accountant 

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Who refers to public interest organizations?

The public interest organizations are:

• financial institutions;

• joint stock companies, except for non-commercial;

• organization of extractive industry, except mining minerals;

• organizations in the authorized capital which has state participation, and also  state-owned enterprises based on the right of economic management.

Requirements for candidates

In accordance with the legislation of the Republic of Kazakhstan to certification for a qualification of " Professional Accountant of the Republic of Kazakhstan " is allowing the person who  meet the following requirements:

• Higher education;

• experience in accounting, economic, financial, auditing, accounting and analytical or control and audit areas, or experience of scientific and teaching activities on accounting and auditing in higher education;

• experience in practical work in these areas at least 5 years ( experience must be documented, notarized copy of employment record and / or employment contract );

• experience with computer programs.

Courses

To receive this certificate, it is necessary to be trained and successfully to pass examinations in the following disciplines:

1)    Accounting according to IFRS;

2)    Taxes and taxation;

3)    Civil law.

The persons with the certificate of auditor competency are exempted from passing of all above examinations.

The persons with the Diploma of ASSA DipIFR, are exempted from passing an examination on discipline "Accounting according to IFRS".

Exams

Examinations are carried out at the request of the Candidate on state or Russian languages.

Checking the work of candidates for professional accountants shall be made within 30 calendar days from the date of the exam. Examination results are sent to the e-mail of the candidate and exhibited on the official website of the certification center.

A good result in discipline "accounting according to  IFRS " shall be valid for 3 consecutive years from the approval date of the result , in the disciplines "Taxes and Taxation " and " Civil Law" - in the next 5 years from the approval date of the result.

In case of receiving negative result of separate disciplines more the 3rd time in a row within three years the Candidate repeatedly takes a full course of training.

Certificate and professional development

Period of validity of the certificate isn't limited. Professional accountants pass each 2 years advanced training courses in the accredited organizations for professional certification of accountants.