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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?
A.Pure cash basis of accounting
B.Modified cash basis of accounting
C.Accrual basis of accounting
D.Tax accounting basis
Explanation: In accordance with the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting' and Order No. 393 of the Minister of Finance of the Republic of Kazakhstan, state institutions maintain accounting records and compile annual and interim financial statements using the accrual basis of accounting (метод начисления). Under this method, transactions and events are recognized when they occur, rather than when cash or its equivalent is received or paid.
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)?
A.Class 1
B.Class 2
C.Class 3
D.Class 6
Explanation: Under the Unified Chart of Accounts approved by the Ministry of Finance of the Republic of Kazakhstan, Class 1 represents 'Short-term assets' (Краткосрочные активы), including cash accounts (1010-1090), short-term financial investments (1110), short-term receivables (1210-1290), and inventories (1310-1390).
3Which of the following documents represents Form 1 of the official financial statements of a state institution in Kazakhstan?
A.Statement of Financial Results (Отчет о результатах финансовой деятельности)
B.Balance Sheet (Бухгалтерский баланс)
C.Statement of Cash Flows (Отчет о движении денег)
D.Report on Execution of Individual Financing Plan (Отчет об исполнении индивидуального плана финансирования)
Explanation: According to the Rules of Preparation and Submission of Financial Statements by State Institutions (Order No. 281), Form 1 is the Balance Sheet (Бухгалтерский баланс), presenting the state institution's assets, liabilities, and net assets/equity as of the reporting date.
4Under public sector accounting rules in Kazakhstan, what is the mandatory frequency for calculating and accruing depreciation on fixed assets of state institutions?
A.Monthly on the last calendar day
B.Quarterly based on interim financial statements
C.Once a year at the end of the reporting year
D.Every two years during physical inventory counts
Explanation: In accordance with Order No. 393, depreciation on fixed assets in state institutions of the Republic of Kazakhstan is calculated once a year at the end of the financial reporting year (as of December 31) for the full calendar year, based on statutory annual depreciation norms.
5Which valuation methods for inventory write-off (ТМЦ) are permitted for state institutions under the public sector accounting rules of the Republic of Kazakhstan?
A.LIFO and average cost only
B.FIFO and weighted average cost
C.Highest-in, first-out (HIFO) and replacement cost
D.Standard costing and market retail method
Explanation: Pursuant to Order No. 393, inventories written off upon disposal or release into operational consumption by a state institution must be evaluated using either the First-In, First-Out (FIFO / ФИФО) method or the weighted average cost method (метод средневзвешенной стоимости).
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?
A.Inventory Count Sheet (Инвентаризационная опись)
B.Audit Assignment (Аудиторское задание)
C.Act of Acceptance-Transmission of Budget Transfers
D.Payment Order Form 1-П
Explanation: Under the Rules of Accounting in State Institutions, the actual presence of assets during inventory is recorded in an Inventory Count Sheet (Инвентаризационная опись). Members of the standing inventory commission physically verify items, count quantities, and sign the count sheet alongside the financially responsible person (материально ответственное лицо).
7In state institutional accounting, which account group within Class 7 ('Expenses') is utilized to reflect expenses related to labor compensation (оплата труда)?
A.Account 7010
B.Account 7110
C.Account 7210
D.Account 7410
Explanation: In the Unified Chart of Accounts for state institutions, Account 7010 ('Remuneration expenses' / Расходы на оплату труда) is used to record base salaries, bonuses, allowances, and compensation paid to civil servants and staff. Account 7020 reflects employer social tax and social contributions.
8Which body is responsible for approving the accounting policies of a subordinate state institution in Kazakhstan?
A.The Supreme Audit Chamber (ВАП РК)
B.The Administrator of Budget Programs (АБП) or head of the state body
C.The local Maslikhat
D.The State Revenue Committee (КГД МФ РК)
Explanation: Accounting policies of state institutions are developed based on standard accounting rules approved by the Ministry of Finance and are approved by the first head of the state institution or by the higher Administrator of Budget Programs (АБП) overseeing the subordinate network.
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?
A.A state institution is fully financed from the state budget and does not seek profit, while a state enterprise operates on economic management/operational management and generates commercial revenues
B.A state institution operates under commercial IFRS, whereas a state enterprise operates under cash-basis accounting
C.A state institution pays corporate income tax (CIT), whereas a state enterprise is tax-exempt
D.A state institution has an independent charter capital divided into shares, whereas a state enterprise does not
Explanation: Under the Civil Code and Budget Code of Kazakhstan, a state institution (ГУ) is a non-commercial entity created by the state to exercise managerial, socio-cultural, or administrative functions, fully maintained by the state budget (or authorized extra-budgetary funds). State enterprises (ГП на ПХВ or на праве оперативного управления) are commercial legal entities operating on economic management principles that prepare reporting under IFRS or NFRS.
10What is Form 4-20 in the reporting system of state institutions in Kazakhstan?
A.Consolidated Balance Sheet
B.Report on the Execution of the Individual Financing Plan by Commitments and Payments
C.Register of Unscrupulous Suppliers
D.Annual Act of State Audit Findings
Explanation: Form 4-20 is the official 'Report on the Execution of the Individual Financing Plan by Commitments and Payments' (Отчет об исполнении индивидуального плана финансирования по обязательствам и платежам). It is the fundamental budget execution document comparing approved budget plans with registered commitments and actual treasury cash disbursements.

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

Exam / Certification Fees

Free (0 KZT via eGov.kz)

Exam sponsor website

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.

33%

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.

34%

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.

33%

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
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Kazakhstan State Auditor Certification: Suggested Study Strategy

1Master the institutional separation of state audit bodies under Law No. 392-V: the Supreme Audit Chamber (external republican audit), regional Revision Commissions (external local audit), and the Committee of Internal State Audit / КВГА (internal republican state audit).
2Memorize the three core audit types: Financial Statements Audit (reliability and compliance with accounting rules), Compliance Audit (adherence to budget, procurement, and regulatory law), and Performance Audit (evaluating economy, efficiency, and effectiveness - 3E).
3Study the Public Sector Chart of Accounts (Единый план счетов) under Order No. 393: 7 classes of accounts, accrual basis mechanics, and standard postings for budget funding receipt, expense recognition, and inventory movements.
4Understand the structure and components of public sector financial reporting: Form 1 (Balance Sheet), Form 2 (Financial Results), Form 3 (Cash Flows), Form 4 (Changes in Net Assets), and notes versus budget execution reports (Form 4-20).
5Learn key Budget Code principles cold: validity, realism, unity, efficiency, transparency, and the strict demarcation between republican budget revenues and local budget revenues.
6Understand interbudgetary transfers: subventions (transfers from republican budget to subordinate budgets with deficit) versus budgetary withdrawals (transfers from surplus subordinate budgets to republican budget).
7Master the Public Procurement Law rules: tender evaluation criteria, dumping thresholds (e.g., construction works, services), exceptions permitting single-source direct procurement, and grounds for placement on the Registry of Unscrupulous Suppliers (RNU).
8Know desk control (камеральный контроль) mechanics: automated notifications issued by КВГА, statutory response deadlines (5 working days), and consequences of non-remediation (suspension of bank accounts).
9Memorize the legal weight of state audit documents: Audit Act (factual record signed by auditor and audit subject), Audit Report (conclusions and findings), and binding Order (предписание - mandatory directive with statutory compliance deadlines).
10Review administrative liability under КоАП РК: Article 207 (public procurement violations), Articles 234-1 and 234-2 (budget violations), and Article 462 (failure to comply with state audit orders).

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.