Obligations and publications
The law concerning companies in the Republic of Kazakhstan forces companies to keep up to date operational accounts. Accounts must be established in the national currency in accordance with new Russian accounting plan introduced in January, 1992. Accounting must be kept in accordance with the current standards but companies have no obligations concerning annual reports, only for fiscal purposes.
Certification and auditing
There is no formal obligation for the audit, except for the daily activity recording. However, rights, obligations and qualification of the auditors tend to be more and more precise and subjected to laws and regulations.
Professionals and representative organizations
The "Ministry of Finance".