The question is answered by the Minister Finance of the RK Mr. Zhamishev B.B.:
According to Sections 8) and 9) of Article 1 of the Law #234 of the RK “On Accounting and Financial Reporting”, dated February 28, 2007, a professional accountant is an individual with a professional accountant’s certificate. This certificate is a document issued by a certification organization, certifying the professional qualification of an accountant.
Procedures of accreditation of professional organizations of accountants and organizations of professional certification of accountants by a central state body regulating accounting and financial reporting activities, are established by the Rules of Accreditation of Professional Organizations and Certification Organizations, approved by the Decree of the Government of the RK # 1248, as of October 31, 2011 (hereinafter referred to as “the Accreditation Rules”).
The Accreditation Rules cancelled obligatory study for accountants, and allowed them to pass certification examinations without prior preparation.
Apart from that, the Accreditation Rules establish requirements to the accreditation materials provided by certification organizations, which include the examination module and procedures of evaluation of examination results.
The source: e.gov.kz