Moore Kazakhstan provides agreed-upon procedures engagements relating to the financial information of Astana Hub participants in accordance with the International Standard on Related Services ISRS 4400. We assist companies in confirming their revenue structure, assessing whether contractual arrangements correspond to the declared business activities, and ensuring transparency of information submitted to the regulator.

Our specialists have extensive experience working with IT companies, software developers, digital platforms, SaaS businesses, and other participants in the technology sector. We understand the specifics of revenue generation from software development, software licensing, digital services, technical support, and other ICT-related activities.

As part of the engagement, we review information relating to customer contracts, revenue composition, electronic invoices, and other supporting documentation used to demonstrate compliance with Astana Hub requirements. Particular attention is paid to the relationship between the company’s actual business activities, the subject matter of its contracts, and the sources of its revenue. The result of our work is an Agreed-Upon Procedures Report describing the procedures performed and the factual findings obtained. Such a report may be used by the company to comply with Clause 33 of the Astana Hub Rules of Operation and to provide information to the regulator.

In Kazakhstan, our offices are located in Astana and Almaty, with a total of over 70 professional staff.

We specialize in organizing Initial Public Offerings (IPO) and ensuring the reliability of financial information. Moore Kazakhstan has been an accredited auditor of the Kazakhstan Stock Exchange (KASE) for over 10 years on the main platform, successfully completing more than 40 audit engagements.

We are also accredited by the Astana International Exchange – AIX (Astana International Financial Centre), and recognized as an accredited consultant for the World Bank (eligible to conduct Bank–financed projects), the European Bank for Reconstruction and Development (EBRD) and the Asian Development Bank (ADB), having completed more than 20 projects for these organizations. We successfully passed the quality control review with an “Excellent” rating and is authorized to audit entities subject to mandatory audit requirements.