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Regulations on the organization and conduct examinations for certification of professional accountants

1. General regulations

1. The present Regulation on the organization and conduct examinations for certification of a professional accountant (hereinafter - Regulations) developed in accordance with the laws of the Republic of Kazakhstan on accounting and financial reporting and defines the organization and conduct examinations on professional certification accountant (hereinafter - the exam).

2. Accountants certification is conducted by the organization of certification (hereinafter - the company), accredited by the authority, performing the regulation of activities in the field of accounting and financial reporting, to confirm compliance with accounting qualification requirements for professional accountants (the level of special training, skills and experience) . Accountants certification is conducted on a paid basis in the manner specified by these Regulations.

3. Accountants certification is conducted in the following subjects, including review of the legislation of the Republic of Kazakhstan on accounting and financial reporting in accordance with their updates:

1) "accounting in accordance with International Financial Reporting Standards";

2) "Taxes and taxation";

3) "Civil Law".

4. As a result of certification issued by a Certified Public Accountant (hereinafter - the certificate). List of professional accountants is placed on the organization's Web site.

5. To certification allowed a person qualified and approved by Order of the Minister of Finance of the Republic of Kazakhstan on December 13, 2007 number 455 (as amended on June 9, 2010).

6. Persons with a qualification certificate of competence "auditor", issued by the Qualification Commission for the certification of candidates for the auditors shall be exempt from above examinations.

7. Persons with a Diploma in the International Financial Reporting (DipIFR ACCA) are exempt from the exam on the subject "Accounting in accordance with International Financial Reporting Standards."

2. The admission or denial of admission to the exam

8. Acceptance of applications for participation in the examinations carried out by the 15th of the month for a specific exam.

9. A candidate for certification shall submit the following documents:

-Application form (Appendix 1);

-Questionnaire (Appendix 2);

-Notary Certified copies of documents confirming education, work experience and (documents on education, employment history and / or employment contract and proof of the date of submission of the application, confirming the fact of the Employment);

-Two photographs 3x4;

-A copy of the identity card;

Copy of TRN

-A copy of payment (receipt), proof of payment for participation in the examination of the relevant discipline certification;

-Folder.

10. The documents of the candidates are considered within 5 working days from the date of their submission to the organization.

11. According to the results of the application the decision will be made on the inclusion in the candidate list of the persons admitted to the exam (hereinafter - the list) or a reasoned refusal.

12. The list is generated by the Certification Committee (hereinafter - the Committee) and approved by the head of the organization.

13. The Committee shall make a reasoned refusal of admission to the examination, if the candidate:

1) does not meet the qualification requirements for professional accountants approved by the authority, which regulates the activities in the field of accounting and financial reporting (hereinafter - the authorized body);

2) did not provide the complete list of relevant documents mentioned in paragraph 6 of the present Regulation;

3) Detection of unreliability of the submitted documents.

14. Candidate after resolving violations found by the Committee during the period referred to in paragraph 8, the application for participation in the re-examination is considered in accordance with this Regulation.

15. A candidate admitted to the exam shall be notified of the date, time and place of the examination not later than 5 working days before the meeting.

3. The organization and conduct examinations 3.1. The structure of the examination modules

15. Examination module contains separate disciplines:

1) on the subject "Accounting in accordance with International Financial Reporting Standards" - not less than two hundred test questions with answers and a hundred tasks with solutions, not less than one task on each IFRS according to the list of issues in the discipline;

2) on the subject "Taxes and taxation" - not less than three hundred test questions with answers and not less than seventy tasks with solutions, according to the list of topics in the discipline;

3) on the subject "Civil Law" - not less than two hundred test questions with answers and seventy tasks with solutions, according to the list of issues in the discipline.

16. Upgrade of exam modules in the respective disciplines will be made by the organization in case of changes to the international financial reporting standards and laws of the Republic of Kazakhstan.

3.2. Duration of Exam

17. The Test on each discipline of certification is carried out in the form of a three-hour (astronomical hour) written exam.

3.3. The order of the exam

18. Registration of candidates starts in 60 minutes (in exceptional cases, for 30 minutes) before the official start time of the exam (the - before the examination), and confirmed by the signature in the list of candidate registration.

19. Registration of candidates ends in 35 minutes (in exceptional cases, for 5-10 minutes) before the exam. After finishing the registration of candidates invited to the exam room.

20. Candidates entering the exam room should show to the attendant an identity document.

21. Candidates who do not have the identity document, or being late for an exam, considered as a absent to the exam.

22. Before beginning the examination the attendant informs candidates about the order of the exam and filling notebooks for answers (hereinafter - the notebook).

23. Attendant in Astana in the presence of observers and candidates by toss define the option of examination card, on which will give the exam.

24. Attendant in the presence of observers and candidates opens a specially sealed envelope with the examinational tickets with the relevant option.

25. Examination materials: an examination card, examination ticket, notebook for the answers due form, distributed to candidates before the examination.

26. Candidate completed an examination card and reflected in her own ID affixed to the examination card and notebook of the candidate.

27. Examination cards are placed in an envelope and sealed in the presence of observers on attendant.

28. Using the normative sources during the exam, references and other literature, as well as the conduct of any negotiations are not allowed. During the examination mobile phones of candidates must be turned off.

A candidate who has violated at least one of these requirements will be removed from the audience and considered as failed the exam, which should be reflected in the act of attendant and observer on the basis of which the record is written in the protocol of the examination committee. In this case, the payment of the exam is not refundable.

29. In conducting examinations presence of unauthorized persons in the examination room is prohibited.

30. At the end of the time conducted for the exam, candidates must give back an examination card and filled notebooks to the attendant.

31. Within an hour after the examination attendant will pass the examination papers to the member of examination committee, according to the list of candidate’s registration.

4. The duration on checking the exam papers

32. The period of checking the exam papers of candidates for professional accountants should not exceed 30 calendar days from the date of the exam.

33. If necessary, positive decision of the exam on the relevant discipline might be confirmed by the organization in notification with the amount of points gained.

34. A positive test result on the subject "Accounting in accordance with International Financial Reporting Standards" valid for three years from the date of the approval, on subjects of "Taxes and taxation" and "Civil Law" for five consecutive years from the date of approval of the result.

5. Order of registration and the period of issuing certificates and duplicates

35. The time of issue (or sent by mail with notification of receipt) standard certificate may not exceed 14 calendar days from the date of receipt of a positive result on the last discipline certification.

36. Auditors for the registration of the certificate of a professional accountant must submit the following documents: application, a notarized copy of the certificate of qualification "auditor", 3x4 cm photo, copy of ID card, copy of payment (receipt).

37. Validity of certificate is not limited.

38. The cost of a duplicate or renewal of the certificate is a monthly index for the relevant financial year.

39. In case of loss of the certificate to issue the duplicate, professional accountant must submit an application to the head of the organization, proof of loss of certificate (a copy of the announcements in the media, a certificate (extract) from law enforcement or others), as well as the receipt of payment the cost of a duplicate or renewal of a certificate .

40. A duplicate of the certificate shall be issued within 10 working days from the date of registration in the organization.

41. In the case of a new certificate of registration in connection with the change of last name (first name and patronymic) professional accountant must submit an application to the head of the organization, a copy of ID card and proof of payment.

6. The rights, duties and responsibilities of candidates

42. The candidate 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 of the examination appear on the website (hereinafter - the announcement of the results) to review the exam material upon written request addressed to the chairman of the commission;

2) Personally file an appeal to the President of the Commission a written appeal notice of disagreement with the decision of the Commission on the results of the exam within 15 working days from the date of announcement of the results;

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

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

7. The basic concepts used in these Regulations

Notebooks for answers - a notebook to present answers for the test.

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

Examination Card - includes information about the candidate's identification (ID) number.

Examination ticket - the volume of assignments for the exam in each subject referred to in paragraph 3 of this Regulation.

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

 

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