Free Practice Questions for Kazakhstan State Auditor Certification
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Key Facts: Kazakhstan State Auditor Certification Exam
3
Examination Disciplines
Normative Resolution No. 22-НҚ of 15 December 2015, as amended by Normative Resolution No. 3-НҚ of 21 April 2026 (para. 5-1)
70%
Pass Mark per Discipline
Rules, para. 24
30 items
Test Items per Discipline
Rules, para. 15-1 (incl. 5 situational tasks)
120 min
Maximum Duration per Discipline
Rules, para. 22
Free
State Service Fee
Supreme Audit Chamber state service
2 Years
Validity of the Knowledge Document
Rules, para. 28
The Kazakhstan State Auditor Certification Examination is the knowledge-confirmation stage of certification under Law No. 392-V and the Rules approved by Normative Resolution No. 22-НҚ of 15 December 2015, restructured by Normative Resolution No. 3-НҚ of 21 April 2026 with effect from 12 July 2026. Candidates sit three computer-based disciplines of 30 items each, including 5 situational tasks, with up to 120 minutes per discipline and a 70% pass threshold, then attend an interview before the National Commission. The examination is delivered free as a state service in Kazakh or Russian. This bank provides 100 scenario-based questions as an independent English-language study adaptation.
Sample Kazakhstan State Auditor Certification Practice Questions
Try these sample questions to review concepts for the Kazakhstan State Auditor Certification exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1Under Order No. 393 of the Ministry of Finance of the Republic of Kazakhstan ('Rules of Accounting in State Institutions'), which accounting method is primarily required for the preparation of financial statements by state institutions?
2In the Unified Chart of Accounts for state institutions of the Republic of Kazakhstan, which account class is designated for recording 'Short-term assets' (Краткосрочные активы)?
3Which of the following documents represents Form 1 of the official financial statements of a state institution in Kazakhstan?
4Under public sector accounting rules in Kazakhstan, what is the mandatory frequency for calculating and accruing depreciation on fixed assets of state institutions?
5Which valuation methods for inventory write-off (ТМЦ) are permitted for state institutions under the public sector accounting rules of the Republic of Kazakhstan?
6When a state institution conducts an annual mandatory physical inventory of fixed assets and goods, which primary internal document is signed by the inventory commission to record the factual verification?
7In state institutional accounting, which account group within Class 7 ('Expenses') is utilized to reflect expenses related to labor compensation (оплата труда)?
8Which body is responsible for approving the accounting policies of a subordinate state institution in Kazakhstan?
9What is the primary characteristic that distinguishes a 'state institution' (государственное учреждение - ГУ) from a 'state enterprise' (государственное предприятие - ГП) in terms of financial and accounting framework?
10What is Form 4-20 in the reporting system of state institutions in Kazakhstan?
About the Kazakhstan State Auditor Certification Exam
The State Auditor Certification Examination (Квалификационный экзамен на присвоение квалификации государственного аудитора) is the knowledge-confirmation stage of certification under the Law of the Republic of Kazakhstan 'On State Audit and Financial Control' No. 392-V and the Rules approved by Normative Resolution of the Accounts Committee No. 22-НҚ of 15 December 2015, as amended by Normative Resolution of the Supreme Audit Chamber No. 3-НҚ of 21 April 2026 with effect from 12 July 2026. Since that amendment the examination covers three disciplines: Accounting and Financial Reporting, State Audit and Financial Control, and Budget, Tax and Other Legislation. Certification is completed by an interview before the National Commission. This practice resource is an independent English-language MCQ study adaptation by OpenExamPrep and is not an official item set.
Exam sponsor: Supreme Audit Chamber of the Republic of Kazakhstan (ВАП РК); examinations delivered by TOO 'Centre for Research, Analysis and Efficiency Evaluation'. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.
Assessment
Three computer-based disciplines (Accounting and Financial Reporting; State Audit and Financial Control; Budget, Tax and Other Legislation), 30 items each with up to 120 minutes per discipline and a 70% pass threshold, followed by an interview before the National Commission
Time Limit
Up to 120 minutes (2 hours) per discipline
Passing Score
At least 70% correct in each discipline
Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.
Our practice resources: topics covered
We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.
Accounting and Financial Reporting
Rules of accounting in state institutions (Order No. 393), public sector accounting standards, budget chart of accounts (Единый план счетов), fixed asset and inventory accounting, public sector financial statements (Form 1 Balance Sheet, Form 2 Statement of Financial Results, Form 3 Cash Flow Statement, Form 4 Statement of Changes in Net Assets), and budget execution reporting.
State Audit and Financial Control
Law On State Audit and Financial Control No. 392-V, General and procedural state audit standards, audit types (financial statements audit, compliance audit, performance audit), powers and jurisdictional boundaries of the Supreme Audit Chamber (ВАП РК), regional Revision Commissions, and Internal State Audit Committee (КВГА), audit risk, audit evidence, audit reporting, binding orders (предписания), and post-audit follow-up.
Budget, Tax and Other Legislation
Budget Code of RK (principles, budget classification, budget programs, budget execution, reserve funds, official transfers, state debt), Public Procurement Law (methods, dumping price thresholds, single-source criteria, register of unscrupulous participants, desk control), Anti-Corruption Law, and Code of Administrative Offences (КоАП РК administrative penalties).
Preparing for the Kazakhstan State Auditor Certification Exam
What You Need to Know
- Passing score: At least 70% correct in each discipline
- Assessment: Three computer-based disciplines (Accounting and Financial Reporting; State Audit and Financial Control; Budget, Tax and Other Legislation), 30 items each with up to 120 minutes per discipline and a 70% pass threshold, followed by an interview before the National Commission
- Time limit: Up to 120 minutes (2 hours) per discipline
- Exam / certification fees: Free (0 KZT via eGov.kz) Official sources
Using Our Practice Resources
- Work through all 100 available questions
- Review every answer and explanation
- Track weak areas and revisit them
- Use our AI tutor for tough concepts
Kazakhstan State Auditor Certification: Suggested Study Strategy
Frequently Asked Questions
What is the Kazakhstan State Auditor Certification Examination?
The State Auditor Certification Examination (Квалификационный экзамен на присвоение квалификации государственного аудитора Республики Казахстан) is the knowledge-confirmation stage of certification under the Law 'On State Audit and Financial Control' No. 392-V and the Rules approved by Normative Resolution No. 22-НҚ of 15 December 2015, as amended by Normative Resolution No. 3-НҚ of 21 April 2026, in force from 12 July 2026. Certification runs at two levels, state auditor and state auditor of the highest category, and is completed by an interview before the National Commission.
What is the format and language of the official examination?
The official examination is computer-based. Each of the three disciplines presents 30 test items, including 5 situational tasks in test form, each worth one point, and the candidate has up to 120 minutes per discipline. The candidate chooses Kazakh or Russian. Testing is delivered by TOO 'Centre for Research, Analysis and Efficiency Evaluation' with observers from the Supreme Audit Chamber and the authorised body present, and electronic devices are barred from the examination room. This practice test on OpenExamPrep is an independent English-language MCQ study adaptation and is not an official item set or a simulation of the testing environment.
What is the passing score for each certification module?
A candidate passes a discipline by answering at least 70% of the test tasks correctly, which is at least 21 of the 30 items presented. Each discipline is assessed separately. A candidate who fails may retake that discipline no earlier than three months afterwards and no later than two years from the failure.
How much does the Kazakhstan State Auditor examination cost?
The examination is a free state service (0 KZT) provided by the Republic of Kazakhstan through the electronic government portal eGov.kz. There is no candidate application fee or testing fee payable to the Supreme Audit Chamber or the testing provider.
Who is eligible to apply for state auditor certification?
Applicants must hold a higher education degree (typically in economics, finance, accounting, auditing, law, or public administration) and possess at least 3 years of verifiable professional work experience in public finance, economics, internal or external audit, financial control, or civil service financial administration, while satisfying administrative civil service qualification criteria.
What happens after passing the computer-based testing?
Candidates who pass all three modules with at least 70% proceed to an interview before the National Commission for Certification of State Auditors (Национальная комиссия по сертификации лиц, претендующих на присвоение квалификации государственного аудитора). The Commission assesses the candidate's situational judgment, analytical competence, and professional ethics before deciding whether to award the qualification certificate.
Is this practice test an official product of the Supreme Audit Chamber?
No. This question bank is an independent English-language study adaptation created by OpenExamPrep for self-paced professional practice. It is not an official translation, product, or simulation of the Supreme Audit Chamber of the Republic of Kazakhstan (ВАП РК), the National Commission, or the Center for Research, Analysis and Efficiency Evaluation.
How long is the State Auditor Qualification Certificate valid?
The Rules set no expiry for the state auditor certificate. The National Commission withdraws it only on the grounds listed in Article 39(8) of the Law on State Audit and Financial Control, on a submission from the state audit body. The separate knowledge-confirmation document issued after the examination is valid for two years as the basis for applying for the National Commission interview.