caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархоз10.52821/2789-4401-2025-5-150-159caer-1594Research ArticleИНВЕСТИЦИИ, ФИНАНСЫ И УЧЕТINVESTMENT, FINANCE AND ACCOUNTINGОрганизации публичного интереса в Казахстане: критерий определенияPublic interest entities in Kazakhstan: definition criteriahttps://orcid.org/0009-0004-8110-7295НуркеноваА. А.NurkenovaA. A.

Нуркенова Айгерим Аскаргазиевна – Магистр Менеджмента, директор по аудиту 

г. Алматы 

Almaty 

aigerishan@googlemail.comНезависимый исследовательКазахстанIndependent researcherKazakhstan20250512202505150159Copyright © Нуркенова А.А., 20252025Нуркенова А.А.Nurkenova A.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/1594

Цель исследования — выявление несоответствий в текущем регулировании организаций публичного интереса в Республике Казахстан и разработка предложений по его оптимизации.

Методология — анализ нормативных актов, сравнительно-правовой анализ и обобщение международного опыта.

Оригинальность / ценность исследования — оригинальность исследования заключается в детальном сравнении казахстанского и международного подходов к регулированию организаций публичного интереса.

Результаты исследования — в результате предложены рекомендации по гармонизации законодательства Республики Казахстан в отношении регулирования организаций публичного интереса с международными стандартами.

The purpose of the research – to identify inconsistencies in the current regulation of public interest entities in the Republic of Kazakhstan and to develop proposals for its optimization.

Methodology – analysis of normative acts, comparative legal analysis and generalization of international experience.

Originality/value – the originality of the study lies in a detailed comparison of Kazakhstani and international approaches to the regulation of public interest entities.

Findings – as a result, recommendations are proposed for harmonizing the legislation of the Republic of Kazakhstan regarding the regulation of public interest entities with international standards.

организации публичного интересааудитрегулированиеэкономикабизнесorganizations of public interestauditregulationeconomicsbusinessReferencesЗакон Республики Казахстан от 28 февраля 2007 года № 234-III «О бухгалтерском учете и финансовой отчетности» [Электронный ресурс] // Эталонный контрольный банк нормативных правовых актов Республики Казахстан [web-сайт]. – URL: https://adilet.zan.kz/rus/docs/Z070000234_ (дата обращения: 30.04.2025).Zakon Respubliki Kazakhstan. (2007). O bukhgalterskom uchete i finansovoy otchetnosti, No. 234-III. Retrieved April 30, 2025, from https://adilet.zan.kz/rus/docs/Z070000234_.Закон Республики Казахстан от 20 ноября 1998 года № 304-I «Об аудиторской деятельности» [Электронный ресурс] // Эталонный контрольный банк нормативных правовых актов Республики Казахстан [web-сайт]. – URL: https://adilet.zan.kz/rus/docs/Z980000304_ (дата обращения: 30.04.2025).Zakon Respubliki Kazakhstan. (1998). Ob auditorskoy deyatelnosti, No. 304-I. Retrieved April 30, 2025, from https://adilet.zan.kz/rus/docs/Z980000304_.International Standard on Auditing (ISA) 701: Communicating Key Audit Matters in the Independent Auditor’s Report. [Электронный ресурс] // International Auditing and Assurance Standards Board [web-сайт]. – URL: https://www.iaasb.org/publications/international-standard-auditing-isa-701-new-communicating-keyaudit-matters-independent-auditor-s-3 (дата обращения: 30.04.2025).International Auditing and Assurance Standards Board (IAASB). (n.d.). International Standard on Auditing (ISA) 701: Communicating key audit matters in the independent auditor’s report. Retrieved April 30, 2025, from https://www.iaasb.org/publications/international-standard-auditing-isa-701-new-communicatingkey-audit-matters-independent-auditor-s-3.International Standard on Quality Management (ISQM) 1: Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements. [Электронный ресурс] // International Auditing and Assurance Standards Board [web-сайт]. – URL: https://www.iaasb.org/publications/international-standard-quality-management-isqm-1-quality-management-firms-performaudits-or-reviews (дата обращения: 30.04.2025).International Auditing and Assurance Standards Board (IAASB). (n.d.). International Standard on Quality Management (ISQM) 1: Quality management for firms that perform audits or reviews of financial statements, or other assurance or related services engagements. Retrieved April 30, 2025, from https://www.iaasb.org/publications/international-standard-quality-management-isqm-1-quality-management-firms-perform-auditsor-reviews.2024 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). [Электронный ресурс] // International Ethics Standards Board for Accountants [web-сайт]. – URL: https://www.ethicsboard.org/publications/2024-handbook-international-code-ethicsprofessional-accountants (дата обращения: 30.04.2025).International Ethics Standards Board for Accountants (IESBA). (2024). 2024 handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). Retrieved April 30, 2025, from https://www.ethicsboard.org/publications/2024-handbook-international-codeethics-professional-accountants.Directive 2006/43/EC of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC. [Электронный ресурс] // Official Journal of the European Union [web-сайт]. – URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0043&qid=1748264934278 (дата обращения: 30.04.2025).European Parliament & Council of the European Union. (2006, May 17). Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. Official Journal of the European Union. Retrieved April 30, 2025, from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0043&qid=1748264934278.Securities Exchange Act of 1934. [Электронный ресурс] // U.S. Securities and Exchange Commission (SEC) [web-сайт]. – URL: https://www.sec.gov/about/laws/sea34.pdf (дата обращения: 30.04.2025). Investment Company Act of 1940 [Электронный ресурс] // GovInfo [web-сайт]. – URL: https://www.govinfo.gov/content/pkg/COMPS-1879/pdf/COMPS-1879.pdf (дата обращения: 30.04.2025).U.S. Securities and Exchange Commission. (1934). Securities Exchange Act of 1934. Retrieved April 30, 2025, from https://www.sec.gov/about/laws/sea34.pdf.Sarbanes–Oxley Act of 2002 [Электронный ресурс] // GovInfo [web-сайт]. – URL: https://www.govinfo.gov/content/pkg/COMPS-1883/pdf/COMPS-1883.pdf (дата обращения: 30.04.2025).U.S. Congress. (1940). Investment Company Act of 1940. GovInfo. Retrieved April 30, 2025, from https://www.govinfo.gov/content/pkg/COMPS-1879/pdf/COMPS-1879.pdf.Statutory Auditors and Third Country Auditors Regulations 2016 (SI 2016/649) [Электронный ресурс] // Legislation.gov.uk [web-сайт]. – URL: https://www.legislation.gov.uk/uksi/2016/649/regulation/2/made (дата обращения: 30.04.2025).U.S. Congress. (2002). Sarbanes–Oxley Act of 2002. GovInfo. Retrieved April 30, 2025, from https://www.govinfo.gov/content/pkg/COMPS-1883/pdf/COMPS-1883.pdf.Financial Reporting Council (FRC) [Электронный ресурс] // Definition of a Public Interest Entity (PIE) [web-сайт]. – URL: https://www.frc.org.uk/library/enforcement/glossary/ (дата обращения: 01.05.2025).UK Government. (2016). Statutory Auditors and Third Country Auditors Regulations 2016 (SI 2016/649). Legislation.gov.uk. Retrieved April 30, 2025, from https://www.legislation.gov.uk/uksi/2016/649/regulation/2/made.Companies Act 2006. Section 494ZA – Requirements in connection with auditor appointments: public interest companies [Электронный ресурс] // Legislation.gov.uk [web-сайт]. – URL: https://www.legislation.gov.uk/ukpga/2006/46/section/494ZA (дата обращения: 30.04.2025).Financial Reporting Council (FRC). (n.d.). Definition of a Public Interest Entity (PIE). Retrieved April 30, 2025, from https://www.frc.org.uk/library/enforcement/glossary/.Companies Act 2006. Section 414CA – Requirements where company is a public interest entity [Электронный ресурс] // Legislation.gov.uk [web-сайт]. – URL: https://www.legislation.gov.uk/ukpga/2006/46/section/414CA (дата обращения: 30.04.2025).UK Government. (2006). Companies Act 2006, Section 494ZA: Requirements in connection with auditor appointments: public interest companies. Legislation.gov.uk. Retrieved April 30, 2025, from https://www.legislation.gov.uk/ukpga/2006/46/section/494ZA.International Auditing and Assurance Standards Board (IAASB). Discussion Paper: Audits of Less Complex Entities. Exploring Possible Options to Address the Challenges in Applying the ISAs. [Электронный ресурс] // IAASB [web-сайт]. – URL: https://www.iaasb.org/publications/discussion-paper-audits-lesscomplex-entities (дата обращения: 30.04.2025).UK Government. (2006). Companies Act 2006, Section 414CA: Requirements where company is a public interest entity. Legislation.gov.uk. Retrieved April 30, 2025, from https://www.legislation.gov.uk/ukpga/2006/46/section/414CA.Регламент (ЕС) № 537/2014 Европейского парламента и Совета от 16 апреля 2014 года о специальных требованиях к обязательному аудиту организаций публичного интереса и об отмене решения Комиссии 2005/909/EC [Электронный ресурс] // EUR-Lex [web-сайт]. – URL: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A32014R0537 (дата обращения: 30.04.2025).International Auditing and Assurance Standards Board (IAASB). (2021). Discussion paper: Audits of less complex entities – Exploring possible options to address the challenges in applying the ISAs. Retrieved April 30, 2025, from https://www.iaasb.org/publications/discussion-paper-audits-less-complex-entities.European Parliament & Council of the European Union. (2014, April 16). Regulation (EU) No. 537/2014 on specific requirements regarding statutory audit of public-interest entities. EUR-Lex. Retrieved April 30, 2025, from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014R0537.European Parliament & Council of the European Union. (2014, April 16). Regulation (EU) No. 537/2014 on specific requirements regarding statutory audit of public-interest entities. EUR-Lex. Retrieved April 30, 2025, from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014R0537.

The authors declare that there are no conflicts of interest present.