A meeting with representatives of the professional audit community was held at the Ministry of Finance of the Republic of Kazakhstan, chaired by Vice Minister of Finance Aset Tursysov. Ekaterina Smyshlyaeva, deputy of the Kurultai of the Republic of Kazakhstan, took part in the discussion.
The participants considered issues related to the preparation of audit reports in the information system “Financial Reporting Depository,” which is owned by the Ministry of Finance.
On July 12, 2026, amendments to the Law of the Republic of Kazakhstan “On Auditing,” introduced by Law No. 256-VIII of January 9, 2026, came into force, requiring the submission of electronic audit reports to the Financial Reporting Depository. The report, prepared in writing, must be registered with the repository within three business days of the date of its preparation.
When generating the report directly in the Financial Reporting Depository, there is no need to prepare a paper copy for subsequent scanning or to register the electronic report separately. This reduces the number of operations involved in preparing and submitting the document. The possibility of preparing the report in written form remains.
Digitization aims to ensure the accuracy and timeliness of audit reports, systematize data, and reduce the risk of providing inaccurate information, including in the context of government procurement.
During the meeting, participants discussed practical issues related to the operation of the Financial Reporting Repository and ensuring confidentiality of information. The parties exchanged proposals and identified issues requiring further consideration.
The Ministry of Finance will continue to work with the professional community to improve the regulation and digitization of auditing activities.
