From 1 January 2026, the updated Rules for Public Procurement will enter into force in the Republic of Kazakhstan. The amendments were approved by Order of the Minister of Finance No. 791, dated 19 December 2025, and, among other matters, affect the financial statements requirements for potential suppliers.
Under the new rules, participation in public procurement procedures will require audited annual financial statements for at least three years preceding the year prior to the reporting year.
Such audits must be conducted exclusively by audit firms that have passed external quality control and received the prescribed assessment in accordance with applicable legislation.
The deadlines for submitting audited financial statements to the Financial Reporting Depository have also been clarified: no later than 30 September.
A transitional period is provided for financial statements for the years 2022-2024: their submission is permitted until 15 April 2026, and they will be taken into account for public procurement purposes starting from 1 May 2026.
