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Regulation on the organization and conduct of the examination of testing and evaluation of the results of examination of testing on the subject "Accounting and financial statements in accordance with IPSAS accrual"

1.General regulations

1. The present Regulation on the organization and conduct of the examination of testing on the subject "Accounting and financial statements in accordance with IPSAS accrual" (hereinafter - Regulations) defines the procedure for the organization and conduct of the examination test for accountants and other financial services professionals of the public sector (hereinafter - testing).

2. Testing is conducted to confirm the knowledge and skills of modern accounting, financial reporting, understanding the principles of formation of the information in the accounting and financial reporting in accordance with the regulations (hereinafter - PPA), approved by the Ministry of Finance.

3. Testing is conducted by the duty of the Certification Committee (hereinafter - the Committee), JSC "Center for training, retraining and advanced training of specialists of the financial system" (hereinafter - the Center) with the participation of observers from the Organization of Professional Accountants “Union of Accountants and accounting organizations of Kazakhstan "(hereinafter - the Union ).

4. After passing the test students of the Center will receive the certificate, students who are members of the Union, issued a joint certificate of the Union and the Center of successful completion of testing.

2. The admission or denial of admission to the test

5. Students who were trained at the Center allowed to the test, as well as others who studied at the third-party organizations.

5.1. Students, trained at the Center may not be allowed to be tested in the case of absences of more than 10% of program time. Unexcused.

6. Third parties provide a list of students for the examination and testing of the Union Center 5 business days before the examination.

3. The organization and conduct examinations

3.1. The structure of the examination modules

7. Examination program module contains 48 hours of at least 200 test questions and tasks (each of which is worth 1 point).

8. Examination module program includes 80 hours of 200 multiple-choice questions (each of which is worth 1 point) and 30 case studies (each of which is worth 6 points).

9. Examination update module on the appropriate program is produced in case of changes in the legislation of the Republic of Kazakhstan in the field of accounting and financial reporting of public institutions.

10. To update the module examination will be involved the outsourced experts in the field of accounting, IFRS and IPSAS, the members of the Union on a contractual basis.

3.2. Duration and form of the examination test

11. Test of knowledge on the subject "Accounting and financial statements in accordance with IPSAS accrual" is held at the Center in electronic format or on paper (in case of technical failure of the Internet). Duration of exam testing program for students 80 hours - 35 minutes for the students on the program 48 hours - 30 minutes.

13. Exam testing is conducted in the presence of attendant - a representative of the Center and the observer - a representative of the Union.

14. When students entering the exam room attendant should check the identity document.

15. Students who do not have identity documents or being late for a test are considered absent for testing.

16. Before testing, the attendant informs students about the procedure for testing and completing answers on paper or in electronic form.

17. In case of technical problems during the examination and inability to eliminate them in 10 minutes, attendant in the presence of an observer (if present), and students opens a specially sealed envelope with the exam tickets. (When conducting training placed in the regions, the Center pre-forms examination tickets for each student and hands it to the teacher in sealed envelope). In this case, it is necessary to fill the act of opening the envelope and place signature of teacher and the observer.

18. Examination materials: an examination card with ID number, examination ticket –which will be given to students before the examination.

19. Studentsby their own hand should write the ID number on the first sheet of the examination ticket.

20. The use of testing normative sources, references and other literature, as well as the conduct of any negotiations are not allowed. During the test, cell phones of students must be turned off.

21. Student who violates one of the requirements of paragraph 20 will be removed from the audience which means the failure of the test. The obligation to pay for services according with the agreement signed for training will be remained.

22. During tests the presence of unauthorized persons in the exam room is prohibited.

23. At the end of the testing time, in the case of a written exam testing, students are required to pass the examination tickets to the attendant.

24. In the end of written exam testing attendant in the presence of the observer seals an envelope with examination papers according to the list of student’s registration and transfers it to the Centre for the determination of test results

4. The duration of checking test papers

25. The period of inspection testing conducted on the basis of a paper carrier, shall not exceed 15 calendar days from the date of the exam.

5. Order of registration and the period of issuing

certificates and duplicates

26. After successfully passing the final test students who are members of the Union, issued a joint certificate of the Union and the Center of successful completion of the final exam testing.

27. Center issues a certificate of listening to the seminar and passing the final test, after 100% payment for services rendered.

28. The term of issue (or sent by mail with notification receipt) standard certificate may not exceed 30 calendar days from the date of receiving positive test result and payment for services rendered.

29. In case of loss of a duplicate certificate of registration student must submit an application to the head of the organization, as well as payment receipt of a duplicate certificate.

6. . The rights, duties and responsibilities of students

30.A student has the right to:

1) in case of disagreement with the decision of the Commission on the results of the exam within 10 working days after the results to review the exam material upon written request;

2) to file a complaint in writing to the head of the organization in respect of breach of procedures for examinations.

31.The candidate must comply with the requirements of this Regulation.

7. The basic concept used in these Regulations

Identification (ID) - the number assigned to the candidate on the day of the exam.

Examination ticket - options of examination tests and tasks on paper

Examination Module - a complete collection of tasks, consisting of multiple-choice questions and case studies.