--- title: "Inventory Count Report in Kazakhstan: How an Accountant Should Prepare It in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/akt-inventarizacii-v-rk-kak-oformit-buhgalteru-v-2026-god-en source: BuhGPT --- # Inventory Count Report in Kazakhstan: How an Accountant Should Prepare It in 2026 > **TL;DR:** What Is an Inventory Count Report? An inventory count report is a general term for documents in which a commission records the actual availability and condition of assets or liabilities and then compares the inspection results with the accounting records. In Kazakhstan, invent --- What Is an Inventory Count Report? An inventory count report is a general term for documents in which a commission records the actual availability and condition of assets or liabilities and then compares the inspection results with the accounting records. In Kazakhstan, inventory counts are conducted to ensure the reliability of accounting data and financial statements. The general procedure for conducting them is established by paragraphs 60–66 of the Rules on Accounting. In practice, the phrases “inventory count report in Kazakhstan,” “inventory report,” “inventory count statement,” and “inventory-taking report” may be used as general terms for documents prepared based on the inspection results. However, there is no single form for all items: the content of an inventory list or report differs for inventories, investments, property held in safekeeping, and liabilities. According to paragraph 60 of the Rules, an inventory count of assets and liabilities must be conducted at least once a year. An exception is provided for small businesses employing no more than ten people: they determine the inventory count period independently. Under paragraph 61, all property is subject to inspection regardless of its location. The inventory count also includes property that does not belong to the entity but is recorded in its accounting records: property held in safekeeping, leased, received for processing, or accepted on commission. Property that has not been recorded for any reason and all types of liabilities are also subject to inspection. When an Inventory Count Report Is Prepared The organization establishes the frequency of scheduled inspections, taking into account its adopted accounting procedures. In accordance with paragraph 63 of the Rules, the entity’s management determines the number of inventory counts during the reporting period, the dates on which they are conducted, and the list of assets and liabilities to be inspected. Paragraph 62 provides for cases in which an inventory count is conducted regardless of whether the entity belongs to a particular category of business: - when the person responsible for assets changes — on the date of the handover; - when theft, abuse, or damage to property is discovered; - after a natural disaster, fire, accident, or another emergency caused by extreme conditions; - when the entity is reorganized — before the separation balance sheet is prepared. Special rules apply to certain sectors. For example, the liquidation commission of a bank undergoing compulsory liquidation conducts an inventory count of property, contracts, and accounts within no more than 30 calendar days from the date of its appointment. This requirement is established by paragraph 121 of the Rules for the Liquidation of Banks and applies specifically to this procedure, not to all organizations. How to Conduct an Inspection and Prepare an Inventory Count Report Under paragraph 64 of the Rules, an inventory commission is established to conduct an inventory count of assets and liabilities. Its membership is approved by an order of the entity’s management. Before the actual inspection begins, the accountant should ensure that the order has been issued and specifies the commission members, the items to be inspected, and the date of the inventory count. Before the inspection, the commission members perform the preparatory actions listed in paragraph 65 of the Rules. They review the materials from the latest inventory count and the decisions made based on its results, seal storage areas with separate entrances and exits, verify that weighing and measuring equipment is in good working order, and check compliance with the prescribed verification marking deadlines. In addition, the commission obtains the latest registers of receipt and issue documents or reports on the movement of the material assets being inspected. Persons responsible for assets provide signed confirmations that, by the start of the inventory count, all issue and receipt documents have been submitted to the accounting department or handed over to the commission, all assets received have been recognized, and all assets disposed of have been written off as issued. Such confirmation records the status of the document workflow at the start of the inspection. The practical workflow may be organized as follows: - Issue an order and approve the membership of the inventory commission. - Determine the items and the date of the inspection. - Obtain the latest source documents, registers or reports, and signed confirmations from the persons responsible for assets. - Verify the actual availability of property and reconcile liabilities against documents and accounting records. - Enter the results in the inventory list or report prescribed for the item being inspected. - Compare the actual information with the accounting records and document any discrepancies identified. - Submit the completed documents for signature by the persons whose signatures are required by the applicable form. The details required by the applicable form must be completed in the document: information about the entity, the date of preparation, the grounds for conducting the inspection, the commission members, details of the item being inspected, actual figures, and accounting information. The entries must make it possible to determine exactly what was inspected and what discrepancies were identified. The required details and signatures depend on the form prescribed for the relevant inventory count item. Investment Inventory Count Report Form Inv-2, provided in Appendix 33 to Order No. 562 of the Minister of Finance of the Republic of Kazakhstan dated December 20, 2012, is prescribed for an inventory count of investments. It specifies the name of the investment item, details of supporting documents, the balance sheet account number, nominal value, purchase cost and carrying amount, maturity date, revaluation amount, and the results of comparing the actual data with the accounting records. The beginning of the form includes a signed confirmation that, by the start of the inventory count, all issue and receipt documents relating to investments have been submitted to the accounting department, all investments received have been recognized, and all investments disposed of have been written off as issued. The inventory count is conducted pursuant to an order or instruction, and the status of the investments is recorded as of the date specified in the document. Following completion of the inventory list, the total number of sequential entries and the total actual amount are specified. The document is signed by the chair and members of the commission. The person responsible for assets confirms that the documents were inspected in their presence, that the documents were entered in the inventory list and accepted by them for safekeeping, and also indicates whether they have any claims against the commission. The investment form cannot automatically be used for all types of property. The accountant first determines the inventory count item, then selects the prescribed form and completes the version effective on the date of preparation. Frequently Asked Questions How often must an inventory count be conducted in Kazakhstan? — Under paragraph 60 of the Rules, assets and liabilities must be inventoried at least once a year. Small businesses employing no more than ten people independently determine the inventory count period. Who signs the inventory count report? — The required signatures are determined by the applicable form. For example, Form Inv-2 is signed by the chair and members of the inventory commission, while the confirmation prescribed by the form is signed by the person responsible for assets. Must leased property be inspected? — Yes, if it is recorded in the entity’s accounting records. Paragraph 61 also covers property held in safekeeping, accepted on commission, or received for processing. Can a single custom report be prepared for all items? — The document is selected based on the inventory count item. For example, Form Inv-2 is prescribed for investments and therefore cannot be used without modification in place of documents intended for other types of assets or liabilities. Is an inventory count mandatory when the person responsible for assets changes? — Yes. Under paragraph 62, it is conducted on the date of the handover. Sources - Rules on Accounting: Inventory Count Procedure - Form Inv-2 for an Inventory Count of Investments - Rules for the Liquidation of Banks: Special Inventory Count Procedure --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_