Can a third party (contractor) raise an objection to the audit report if the violations in the audit report affect its rights?
An objection to the audit report shall be submitted only by the subject of the state audit within ten business days from the date of submission of the signed audit report.
At the same time, in accordance with subparagraph 6-1) of paragraph 2 of Article 37 of the Law of the Republic of Kazakhstan "On State Audit and Financial Control," the head of the audit object is obliged to notify the affected persons of financial violations.
In case of disagreement with the results of the audit by business entities and other persons whose interests are affected by audit activities, complaints against the audit report or order are sent to the Committee, which are considered within the framework of the Administrative Procedure Code of the Republic of Kazakhstan, and in cases of disagreement with the decision of the Committee, complaints against the Committee are sent to the appeal commission of the Ministry of Finance of the Republic of Kazakhstan.
Thus, according to the law, third parties have the right to appeal against the audit materials.