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2.3.3. Providing Accountancy Services
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2.3.3. Providing Accountancy Services

2.3.3.1. General description

Providing Accountancy Services is listed in section 3 of Schedule 2 of GEN. It includes:

(a)     advising on matters relating to accounting procedure; and

(b)     recording, presentation or certification of financial information or data, including financial information or data required by any law for the time being in force in the AIFC.

Currency regulation

The table below illustrates currency regulation implications if services are offered to residents of Kazakhstan that are not AIFC Participants.

Are you planning to offer your services to legal entities or natural persons – residents of Kazakhstan that are not AIFC Participants?

Yes:

 

Your services will be subject to the AIFC Rules on Currency Regulation:

 

Name of allowed activity:

Accounting services

 

Relevant reference to Schedule 3 to the AIFC Rules on Currency Regulation:

3

 

Type of currency:

Any currency

 

Transaction:

Via AIFC Banks: only foreign currency

Via second-tier banks: any currency

 

Currency reporting:

No specific reporting for a professional service.

Transactional reporting may be applicable (see Chapter 4 of PERG for more details). 

 

No:

Subrule 3.4.1. of AIFC Rules on Currency Regulation applies. 

For more details see Chapter 4 of PERG. 

2.3.3.2. Exclusions

There are none.