Role of professional organizations in the accounting certification system

The Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee) exercises state control over compliance with the requirements of the law in the activities of organizations for professional certification of accountants (hereinafter referred to as the OPCA).

Control is carried out in the form of preventive control, which is of a preventive nature. Procedures are regulated by the Entrepreneurial Code of the Republic of Kazakhstan.

At the end of 2025, the Committee issued 7 certificates of accreditation of the OPCA, refused to issue certificates of accreditation 9 applications, and terminated 2 certificates of accreditation of the OPCA.

In 2026, the Committee issued 1 certificate of accreditation of the OPCA.

Currently, 17 OPCAs are registered in the Republic of Kazakhstan.

Most often, organizations for professional certification of accountants violated:

reporting deadlines;
requirements for the composition of the examination committee;
procedures for issuing professional accountant certificates.

Some OPSBs improperly maintained and stored the personal files of candidates for qualification. Sometimes they did not have video recording of exams, as well as means of recording and storing video materials. Independent observers were not always present at the exams.

The Committee issued an order with recommendations and instructions on the need to strengthen control by the OPSB over compliance with regulatory requirements and improve the organization of the certification process.

It is worth noting that Article 1 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" defines: a professional accountant is an individual who has a certificate of a professional accountant and is a member of a professional organization.

In this regard, the Committee recommends that candidates, once qualified as a professional accountant, join the professional organization of accountants operating in the Republic of Kazakhstan.

In the context of the implementation of the state concept "Zan Men Tartip," professional ethics, responsibility and strict compliance with the established requirements by the accounting community become of particular importance, since transparency and accountability today become not just legal requirements, but the most important conditions for sustainable economic development of the Republic of Kazakhstan, where one of the key participants in the country's financial security system is the accounting community.