Amendments to the Accounting Regulations have been approved by Order of the Acting Minister of Finance of the Republic of Kazakhstan dated 30 March 2026.
The updated provisions clarify that the accounting function shall be headed by the Chief Accountant or another authorized officer responsible for maintaining accounting records, preparing and submitting financial statements, and establishing the entity’s accounting policies.
Enhanced requirements have been introduced regarding the correction of primary documents. Notably, amendments to cash and banking primary documents are prohibited. Corrections to other primary documents are permitted only upon agreement of all parties to the transaction and must be duly confirmed by the signatures of the same individuals, indicating the date of such corrections.
A separate procedure has been established for electronic documents. Errors must be corrected by issuing a new amended primary document, which includes the correction number and date, and a reference to the original document. The amended document must be marked as “corrected” and signed by the parties who signed the original document. The original electronic document must be retained with an “cancelled” status.
The Order comes into force on 20 April 2026.
Source: Zakon.kz.
