Regulatory Alerts2022-11-18 | ПҚ-415-сонAdded
On Further Improving the Legal Framework for Corporate Relations
The decree abolishes mandatory internal audit requirements for most limited liability companies (LLCs) and joint-stock companies (JSCs) with low asset values or state share below 50%, effective December 1, 2022. It prohibits the formation of new legal entities in the form of unitary enterprises or additional liability companies from March 1, 2023, requiring existing ones to change their legal form by January 1, 2025. The document mandates that listed companies disclose fund movements and cancelled shares, establishes valuation rules for non-monetary contributions exceeding 10,000 base calculation amounts, and requires the publication of court decisions on corporate disputes and quarterly seminars on corporate relations.
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