2.3.2. Providing Audit Services
2.3.2.1. General description
Providing Audit Services is listed in section 2 of Schedule 2 of GEN. It means:
(a) performing audit, examination, verification, investigation, certification, presentation or review of financial transactions and accounting records; and
(b) preparing or certifying reports on audits or examinations of books or records of account, balance sheets, and other financial, accounting and related documents.
For more details see AIFC Auditor Rules.
Currency regulation
The table below illustrates currency regulation implications if services are offered to residents of Kazakhstan that are not AIFC Participants.
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Are you planning to offer your services to legal entities or natural persons – residents of Kazakhstan that are not AIFC Participants? |
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Yes:
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Your services will be subject to the AIFC Rules on Currency Regulation: |
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Name of allowed activity: |
Audit services |
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Relevant reference to Schedule 3 to the AIFC Rules on Currency Regulation: |
2 |
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Type of currency: |
Any currency |
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Transaction: |
Via AIFC Banks: only foreign currency Via second-tier banks: any currency |
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Currency reporting: |
No specific reporting for a professional service. Transactional reporting may be applicable (see Chapter 4 of PERG for more details).
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No: |
Subrule 3.4.1. of AIFC Rules on Currency Regulation applies. |
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For more details see Chapter 4 of PERG.
2.3.2.2. Exclusions
There are none.