Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 47 on Approval of the Rules for Automation of Accounting

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«NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN»		REPUBLICAN
		STATE INSTITUTION
REPUBLICAN
STATE INSTITUTION
RESOLUTION		RESOLUTION
OF THE BOARD		OF THE BOARD
March 27, 2017		No. 47
Almaty city		Almaty city

Approval of the Rules for Automation of Accounting

In accordance with subparagraph 12) of the fourth paragraph of part two of point 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

Footnote. The preamble is in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force on January 1, 2023); in the edition of the Resolution of the Board of the National Bank of RK dated 24.12.2025 No. 105 (enters into force on January 1, 2026).

Approve the attached Rules for Automation of Accounting.

Recognize as having lost force certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, according to the list attached to this Resolution.

The Department of Accounting (Rakhmetova S.K.) shall ensure, in the manner established by the legislation of the Republic of Kazakhstan:
jointly with the Legal Department (Sarsenova N.V.) the state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan; within ten calendar days from the date of state registration of this Resolution, send its copy in paper and electronic form in Kazakh and Russian languages to the Republican State Enterprise on the Right of Economic Management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan; place this Resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication.

The Department for Protection of Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after the state registration of this Resolution, sending its copy for official publication in periodic print editions.

Control over the implementation of this Resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Galieva D. T.

This Resolution enters into force upon the expiration of ten calendar days after the date of its first official publication, except for subparagraphs 5), 11) of point 10 of the Rules for Automation of Accounting approved by this Resolution, which enter into force on January 1, 2018.

Chairman
National Bank	D. Akishev

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 47

Rules for Automation of Accounting

Chapter 1. General Provisions

These Rules for Automation of Accounting (hereinafter – the Rules) are developed in accordance with subparagraph 12) of the fourth paragraph of part two of point 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", and define the procedure for automation of accounting by financial organizations (excluding legal entities whose exclusive activity is the collection of banknotes, coins and valuables), JSC "Bank of Development of Kazakhstan" and branches of banks - non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter – the Organization).

Footnote. Point 1 is in the edition of the Resolutions of the Board of the National Bank of RK dated 27.08.2018 No. 184 (enters into force upon the expiration of ten calendar days after the date of its first official publication); dated 28.11.2019 No. 220 (enters into force from 01.01.2020); dated 21.09.2020 No. 108 (enters into force from 16.12.2020), dated 15.03.2021 No. 28 (enters into force upon the expiration of ten calendar days after the date of its first official publication); dated 19.12.2022 No. 122 (enters into force on January 1, 2023); in the edition of the Resolution of the Board of the National Bank of RK dated 24.12.2025 No. 105 (enters into force on January 1, 2026).

The main goal of automation of accounting is the automation of the system for collection, registration and summarization of information about operations and events carried out by organizations, and providing interested parties with complete and reliable information about the financial position, results of activities and changes in the financial position of the organization by applying information systems that ensure accounting (hereinafter – information system).

Accounting by subjects of small business, being organizations carrying out microfinance activities, and legal entities carrying out activities exclusively through exchange offices on the basis of a license of the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency is allowed, using applications of office packages in the manner provided for by the Rules.

Footnote. Point 2 is in the edition of the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 87 (enters into force upon the expiration of ten calendar days after the date of its first official publication).

3. The Rules use concepts provided for by the laws of the Republic of Kazakhstan "On Accounting and Financial Reporting", "On Informatization", as well as the following concepts:
   1) automated workplace – a set of technical, information and software resources that ensures the participation of an organization employee in the implementation of automated business processes;
   2) audit trail – the process of tracking and recording user actions when making transactions (operations) or system functions;
   3) reporting based on accounting data – reporting formed by a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan;
   4) database – a set of data organized according to a conceptual structure describing the characteristics of this data, as well as the relationships between their objects;
   5) centralized access – access of users of remote automated workplaces via communication channels to a single database of the information system in real time;
   6) decentralized access – access of users of remote automated workplaces via communication channels to a single database of the information system by synchronizing the local database through regulated data transmission;
   7) reversal – an accounting entry to correct a detected error in accounting registers.

Footnote. Point 3 is supplemented with subparagraph 7) in accordance with the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020); dated 19.12.2022 No. 122 (enters into force on January 1, 2023).

Accounting using information systems is carried out in compliance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

The information system ensures the identity of:
synthetic (summary) accounting and analytical (detailed) accounting; printed and approved financial reports and reports based on accounting data on paper carriers or financial reports and reports based on accounting data submitted to the National Bank of the Republic of Kazakhstan in electronic format, and electronic financial reports and reports based on accounting data formed from the information system.

Footnote. Subparagraph 2) of point 5 is in the edition of the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).

To ensure business continuity, the organization carries out the development and approval by the head of the organization or a person acting on his behalf, or another management body of the organization, of an internal document containing:
step-by-step procedures for restoring (preserving) the information system to ensure access to it in case of partial or complete destruction, indicating a list of possible emergency situations, failures of technical means (loss of power, failure of system components (modules, subsystems) and others); information system security procedures, including protection of information from unauthorized access.

Footnote. The first part of point 5 is in the edition of the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).

6-1. A branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan, to ensure business continuity, carries out the development and approval by the head of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan or a person acting on his behalf, or another management body of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan, of an internal document containing the norms established by subparagraphs 1) and 2) of point 6 of the Rules.

Footnote. The Rules are supplemented with point 6-1 in accordance with the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).

For the purpose of applying the Rules, the organizational units of the organization are divided into front-office, middle-office (if present) and back-office.

Chapter 2. Automation of Accounting

8. Automation of accounting of the organization is ensured in the following sequence:
   1) detailed accounting of all operations carried out by the organization is reflected on the basis of primary documents in analytical accounting of system components (modules, subsystems);
   2) information contained in primary documents is accumulated and systematized in accounting registers;
   3) analytical accounting data is grouped by synthetic accounting accounts;
   4) synthetic accounting data is reflected in the general ledger and (or) in the database;
   5) separate financial reporting and reporting based on accounting data are formed on the basis of information from the general ledger and (or) database.

When automating the formation of separate financial reporting using an information system, the organization ensures the automatic formation of the balance sheet, income statement, cash flow statement, and statement of changes in equity.

When forming the cash flow statement, manual adjustments to the indicators of the cash flow statement are allowed.

When automating the formation of reporting based on accounting data using an information system, a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan ensures the automatic formation of the statement of assets and liabilities, statement of income and expenses, and cash flow statement.

Footnote. Point 8 is in the edition of the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).

For automation of accounting using an information system, the organization ensures the development and approval by the head of the organization or a person acting on his behalf, or another management body of the organization, of internal documents containing:
a list of information systems used (in case of using two or more information systems); description of each information system, including:
a list of system components (modules, subsystems); description of the purpose of each system component (module, subsystem); interconnection and (or) interaction, including methods and (or) ways of exchanging and (or) transmitting information, between information systems (in case of using two or more information systems), in terms of carried out operations with a description of the implemented business processes; if there is interaction of system components (modules, subsystems) with external information sources or with other information systems of the organization used for carrying out operations (payments, revaluation, purchase (sale) of securities and other operations), a description of the automation of business processes.

Approval by the head of the organization or a person acting on his behalf, or another management body of the organization, of documents presented by the developer of the information system is allowed, in case of their compliance with the requirements provided for by subparagraph 2) of this point. a list of items (lines) of the organization's balance sheet with indication of the breakdown of each item (line):
content of the operation carried out, the result of which is included in the amount of this item (line) of the balance sheet, indicating accounting accounts; system components (modules, subsystems) used to make accounting entries, on the basis of which this item (line) of the balance sheet is formed.

9-1. For automation of accounting using an information system, a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan ensures the development and approval by the head of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan or a person acting on his behalf, or another management body of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan, of internal documents, the content of which corresponds to the requirements provided for by subparagraphs 1), 2) and 3) of point 9 of the Rules.

Footnote. The Rules are supplemented with point 9-1 in accordance with the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).

When automating accounting, the following is ensured:
presence of a database and (or) general ledger; the ability to select standard operations by the user of the automated workplace, used on a regular basis to reflect operations using similar accounting entries. Criteria for classifying accounting entries as similar accounting entries are determined by internal documents of the organization based on the frequency of their implementation; control in the information system with the frequency established by internal documents of the organization, for the correctness of reflection as a result of selecting the standard operation specified in subparagraph 2) of this point, of the accounting entry. case of changes in the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, changes in accounting policy, business process of carried out operations, the organization makes corresponding changes to the settings of the information system; access to relevant accepted reference books (classifiers) and their application for the purpose of information unification; maintenance of client records with the ability to view historical data in the used information system for all operations carried out by the client based on the details of the document confirming the identity of the client (for individuals), bank account number and (or) contract (contracts) concluded with the client, from the moment of maintaining client records in the information system; separation of access rights between employees of the organization depending on the nature (content) of the operation and the functional powers of the organization employee, including by creating a procedure for sanctioning (approval) of accounting entries in the information system, provided for by internal documents of the organization, ensuring an adequate level of security described in the internal documents of the organization; support for various types of currencies (in case the organization carries out operations with foreign currency); maintenance of accounting registers with filling of mandatory fields, including verification of input data quality; maintenance of an audit trail in all operations reflected in the information system; centralized or decentralized access of the automated workplace to the database and (or) to the general ledger; formation of a report on all carried out reversals; interconnection between information systems used for carrying out the operation; making accounting entries in the information system at the time of carrying out the operation or event or immediately after their completion; making reversals on the day the error is detected and excluding the possibility of making reversals with a past date.

Verification of the actualization of information contained in the internal documents of the organization specified in points 6 and 9 of the Rules, with actual business processes and processes carried out in the information system, is carried out no less than once a year, the result of which is recorded by a decision of the corresponding body of the organization determined by the internal document of the organization.

At the level of the general ledger, operations carried out by the organization are reflected in accounting accounts in accordance with standard charts of accounts of accounting approved by the Resolutions of the Board of the National Bank of the Republic of Kazakhstan:
dated September 22, 2008 No. 79 "On Approval of the Standard Chart of Accounts of Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5348); dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts of Accounting in Level 2 Banks, Mortgage Organizations, JSC "Bank of Development of Kazakhstan" and Branches of Banks - Non-Residents of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 6793); dated December 22, 2017 No. 251 "On Approval of the Standard Chart of Accounts of Accounting for Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan and Amendments and Additions to Certain Normative Legal Acts of the Republic of Kazakhstan on Accounting Issues" (registered in the Registry of State Registration of Normative Legal Acts under No. 16390).

Footnote. Point 12 is in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force upon the expiration of ten calendar days after the date of its first official publication); dated 22.11.2021 No. 100 (enters into force upon the expiration of ten calendar days after the date of its first official publication); dated 24.12.2024 No. 85 (enters into force upon the expiration of ten calendar days after the date of its first official publication).

Appendix
to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 47

List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, recognized as having lost force

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 24, 2012 No. 272 "On Approval of the Rules for Automation of Accounting" (registered in the Registry of State Registration of Normative Legal Acts under No. 7982, published on December 12, 2012 in the newspaper "Kazakhstan Pravda" No. 431-432 (27250-27251).

Point 4 of the List of Changes and Additions Made to Certain Normative Legal Acts of the National Bank of the Republic of Kazakhstan on Accounting and Financial Reporting of Microfinance Organizations, which is an appendix to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2012 No. 388 "On Amendments and Additions to Certain Normative Legal Acts of the National Bank of the Republic of Kazakhstan on Accounting and Financial Reporting of Microfinance Organizations" (registered in the Registry of State Registration of Normative Legal Acts under No. 8350, published on June 5, 2013 in the newspaper "Kazakhstan Pravda" No. 190-191 (27464-27465).

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated June 18, 2015 No. 123 "On Amendment to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 24, 2012 No. 272 "On Approval of the Rules for Automation of Accounting" (registered in the Registry of State Registration of Normative Legal Acts under No. 11700, published on July 27, 2015 in the information and legal system "Adilet" of the Republican State Enterprise on the Right of Economic Management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan).

Point 6 of the List of Normative Legal Acts of the Republic of Kazakhstan on Accounting Issues, which is an appendix to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 28, 2016 No. 6 "On Amendments to Certain Normative Legal Acts of the Republic of Kazakhstan on Accounting Issues" (registered in the Registry of State Registration of Normative Legal Acts under No. 13415, published on April 4, 2016 in the information and legal system "Adilet" of the Republican State Enterprise on the Right of Economic Management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan).