The Kazakhstan Ministry of Finance has published draft amendments to the requirements and procedures for creating and submitting standard audit files. The changes are editorial and would align the existing rules with the Constitution and legislation on digitization, transport and entrepreneurship. The draft would adopt the constitutionally established spelling of the national currency and replace references to information systems, electronic government, electronic media and electronic information resources with updated digital terminology. The ministry expects no adverse socioeconomic, legal or other consequences.
2026-09-11Ministry of Finance (Kazakhstan)
Kazakhstan Ministry of Finance proposes terminology updates to standard audit file rules
The Kazakhstan Ministry of Finance has proposed editorial amendments to the standard audit file rules. The draft would update the spelling of the national currency and replace electronic and information system terminology with terms used in current digital legislation.