In accordance with Order No. 94 of the Minister of Finance of the Republic of Kazakhstan dated January 22, 2012 "On Approval of the Rules for Submission of Financial Statements by Public Interest Organizations to the Depository," the procedure for submitting financial statements to the financial statements depository by public interest organizations has been established, which stipulates that organizations annually, no later than August 31 of the year following the reporting year, shall submit to the organization designated by the authorized body to carry out depository activities (hereinafter referred to as the Authorized Organization), the annual financial statements approved in accordance with the procedure established by legislation, prepared in accordance with the list and forms approved by the authorized body.
Newly established organizations shall submit annual financial statements for the period from the moment of their registration until December 31 of the same year.
Organizations with subsidiaries shall additionally submit annual consolidated financial statements prepared in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.
At the same time, organizations for which an audit is mandatory in accordance with the requirements of the legislation of the Republic of Kazakhstan shall also submit to the Authorized Organization an auditor's report in electronic format "PDF (Portable Document Format)" (a scanned copy of the signed and sealed paper version by the audit organization). The auditor's report for organizations with subsidiaries shall be submitted based on consolidated statements.
Organizations may submit a report based on the results of a voluntary audit.
At the same time, we remind you that in accordance with Articles 239 and 250 of the Code of the Republic of Kazakhstan "On Administrative Offenses," for violation of the legislation of the Republic of Kazakhstan on accounting and financial reporting by a legal entity, committed in the form of refusal to submit financial statements, submission in violation of the established deadline, or failure to submit them without a valid reason to the financial statements depository, as well as for evasion of mandatory audit or obstruction of its conduct, administrative liability is provided.