---
title: "How to Hand Over the Chief Accountant’s Records in Kazakhstan: Order, Review and Handover Certificate"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-13
canonical: https://buhgpt.kz/suraqtar/kak-sdat-dela-glavnomu-buhgalteru-v-rk-prikaz-proverka-i--en
source: BuhGPT
---

# How to Hand Over the Chief Accountant’s Records in Kazakhstan: Order, Review and Handover Certificate

> **TL;DR:** In 2026, the chief accountant’s records are handed over within the period established by the head’s order: the handover date, participants, accounting status, list of documents and electronic access rights are recorded, after which a handover and acceptance certificate with an

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In 2026, the chief accountant’s records are handed over within the period established by the head’s order: the handover date, participants, accounting status, list of documents and electronic access rights are recorded, after which a handover and acceptance certificate with an inventory is signed. If a tax audit is underway or has been completed as of the handover date, the inventory includes the audit instruction, objections, tax audit report and its appendices: the tax audit report contains information on the persons responsible for accounting and tax reporting, the documents submitted, identified violations and audit results (Article 170 of the Tax Code of the Republic of Kazakhstan). The cited official regulations do not establish a standard form for the records handover certificate, so its content is determined by the order and the organisation’s internal documents.

Who the handover of records concerns and why it is necessary

The handover of records is documented when the chief accountant is replaced, transferred to another position or absent for an extended period, as well as when accounting is transferred from an in-house specialist to an external service provider or vice versa. Documentary formalisation helps distinguish between periods of work and record the accounting status as of a specific date:

- the outgoing accountant specifies which documents, registers, reports and outstanding matters have been handed over;

- the new accountant receives a list of the accepted records, identified discrepancies and tasks requiring further action;

- the head receives confirmation that documents have been preserved and that work involving reporting, banks and government information systems will continue without interruption.

It is advisable to establish the handover procedure in the head’s order and the organisation’s internal documents. These may define the participants, timeframe, accounting areas to be reviewed, contents of the inventory, procedure for recording comments and place where the signed certificate is stored. This approach makes it possible to distinguish the handover of accounting records from tax authority reports: a preliminary report and a tax audit report are separate documents whose content and preparation procedure are governed by the Tax Code of the Republic of Kazakhstan (Articles 169 and 170 of the Tax Code of the Republic of Kazakhstan).

Records handover procedure: step by step

1. Order of the head. The order specifies:

- who hands over and who accepts the records;

- the start date and deadline for completing the handover;

- the composition of the commission, if the head decides that the handover is to be conducted by a commission;

- the date as of which the accounting status is recorded;

- the list of accounting areas and documents subject to reconciliation;

- the person to whom the documents are handed over if a new chief accountant has not yet been appointed.

If there is no new chief accountant yet, the order should expressly name the employee accepting the documents for safekeeping or temporary management of the records and define the scope of that employee’s authority. If the head accepts the records, this is also stated in the order and certificate.

2. Reconciliation of accounting records. Before signing the certificate, it is advisable to:

- prepare a trial balance as of the handover date;

- compare bank account balances against bank statements;

- reconcile settlements with the state budget using available data from the tax authorities’ information systems;

- collect available reconciliation statements with counterparties and list unconfirmed balances;

- review settlements with employees for wages and accountable amounts;

- record reports whose submission deadline falls after the handover date but whose preparation relates to the outgoing accountant’s period of work.

3. Inventory count. The need for and scope of an inventory count are determined in view of the outgoing employee’s duties, the organisation’s internal documents and the actual status of assets and liabilities. If the chief accountant was also responsible for cash, monetary documents or other valuables, the order should separately provide for the review and handover of the relevant area. The results of the inventory count are documented separately and listed in the appendices to the handover certificate.

4. Handover of documents. The inventory specifies the name of the document or set of documents, the period, the number of folders or files, the storage format and the location. Missing or incomplete sets are marked separately, with a specific description of the missing documents.

5. Access rights and EDS. The list of information systems, accounting databases and authorisations is recorded separately. Secret keys and passwords should not be written in the certificate in plain text; it is sufficient to note that the relevant access has been changed or terminated.

6. Signing the handover and acceptance certificate. The certificate is signed by the handing-over and accepting parties and, where the handover is conducted by a commission, also by the commission members. The number of copies is determined so that the organisation and the parties that require confirmation of the handover each retain a signed document.

What to include in the handover and acceptance certificate

The certificate should include information allowing the composition and condition of the handed-over records to be determined:

- accounting policy, working chart of accounts and current internal accounting regulations;

- registers and reports: financial and tax reports for the listed periods, confirmation of their submission or acceptance, trial balances and the general ledger;

- source documents by period: bank and cash documents, contracts, delivery notes, certificates of completed work and services rendered, and invoices;

- personnel and payroll documents, if the accounting department was responsible for maintaining them: timesheets, calculations and payroll records;

- documents relating to fixed assets and inventories: inventory cards, statements and results of completed inventory counts;

- tax control documents: audit instructions, notices, preliminary reports, written objections, tax audit reports and their appendices;

- list of outstanding matters: unprepared reports, unanswered requests, documents awaited from departments and counterparties, and transactions that still need to be recorded;

- identified discrepancies between registers, source documents and actual data, specifying the relevant period;

- electronic archives and backups: creation date, storage location and responsible person.

If the handover takes place during a tax audit, the location of the documents provided to the auditors is specified separately. The taxpayer must provide the auditors with access to the premises and facilities specified by the Tax Code of the Republic of Kazakhstan and allow them to view software data, subject to compliance with the established access conditions (Article 168 of the Tax Code of the Republic of Kazakhstan). It is important to record this among the outstanding matters so that a change of accountant does not interrupt interaction with the tax authority.

The accepting accountant’s comments should be specific: the document, period, amount or register should be identified, the discrepancy described and the exact missing items specified. If the parties disagree with the wording, each party’s position may be set out in the certificate or a separate appendix. Signing the certificate confirms the recorded contents of the handover, so qualifications and objections must be included before it is signed.

Access rights, EDS and accounting software

When records are handed over, both the availability of documents and user permissions in electronic systems are reviewed. The list of actions usually includes:

- EDS and taxpayer account. Check which powers were granted to the outgoing employee, terminate them in accordance with the established procedure and arrange the necessary powers for the accepting person. Private EDS keys must not be transferred to another employee.

- E-Invoicing IS. Review user roles, disable the outgoing accountant’s permissions and grant the accepting person only the necessary rights.

- Client-bank system. Change the rights of users and signatories in accordance with the servicing bank’s rules, then terminate the outgoing employee’s access.

- 1C or other accounting software. Create a separate account for the new user, change administrative access rights, block the previous account and create a database backup as of the handover date.

- Other services. Review electronic document management systems, procurement portals, reporting systems, cloud storage and other resources in which the accountant acted on behalf of the organisation.

A control backup of the database as of the handover date should be kept with restricted access at the location specified in the order. The certificate states the date and time when the backup was created, its location and the person responsible for its safekeeping. This will make it possible to compare the database information at the time of handover with subsequent changes.

Deadlines and liability

The handover period should be established in the order, taking into account the volume of accounting records and the date when the outgoing accountant’s authority is terminated or changed. The main actions should preferably be completed by the last working day, while tasks that objectively carry over into the next period should be listed in the certificate with their current status and upcoming deadlines.

Particular attention should be paid to ongoing tax audits. The preliminary report is served on the taxpayer before the tax audit report is drawn up, and the taxpayer is entitled to submit a written objection to it (Article 169 of the Tax Code of the Republic of Kazakhstan). Therefore, when the accountant is replaced, the handover certificate records the date on which the preliminary report was received, whether an objection has been prepared and the person to whom further management of the audit has been assigned.

Upon completion of a tax audit, the tax authority draws up a report in at least two copies; the necessary copies of documents, calculations and other documents obtained during the audit are appended to it, except for information constituting tax secrecy (Article 170 of the Tax Code of the Republic of Kazakhstan). The received copy and appendices should be included in the inventory of accounting records.

If the outgoing accountant does not sign the certificate, the commission may record the refusal, list the documents actually received and describe the missing items. Such a record must reflect the actual circumstances of the handover, its date, participants and the method used to verify the availability of documents. The head arranges the subsequent storage of the certificate and rectification of the identified deficiencies.

Frequently asked questions

Is it mandatory to draw up a handover and acceptance certificate for the chief accountant’s records? — The cited provisions of the Tax Code of the Republic of Kazakhstan do not prescribe a separate form for such a certificate. In practice, a written certificate with an inventory makes it possible to determine which documents and accounting areas were handed over and which comments existed as of the date when the accountant was replaced.

What should be done if a new accountant has not yet been hired? — The order appoints a person who accepts the documents for safekeeping or temporarily performs specified functions and lists that person’s powers. Once a new chief accountant is appointed, the handover from the temporarily responsible person is documented by a separate certificate.

Is an inventory count required when the chief accountant is replaced? — The decision is made in view of the outgoing accountant’s functions, internal documents and the need to confirm the actual existence of assets and liabilities. If the accountant was responsible for cash or other valuables, the relevant area should be reviewed and handed over under a separate inventory.

May the new accountant use the predecessor’s EDS key? — The predecessor’s private EDS key must not be transferred. The new user is granted their own powers, while the outgoing employee’s access is terminated in accordance with the established procedure.

What should be done if errors in previous reports are discovered during acceptance? — Describe each error in the certificate or an appendix, specifying the period, register and related documents, provide the information to the head and arrange for corrections to the accounting and tax records in accordance with the applicable rules. If an error affects tax reporting, separately record which corrective actions have been prepared or completed.

What should be handed over in relation to an ongoing tax audit? — The audit instruction, list of submitted documents, correspondence with the tax authority, preliminary report and objection to it, if any, and, after the audit is completed, the tax audit report with all appendices. The right to submit a written objection to the preliminary report is provided for by Article 169 of the Tax Code of the Republic of Kazakhstan.

Sources

- Tax Code of the Republic of Kazakhstan, Article 168 — access to the territory, premises and facilities and viewing of software data during a tax audit.

- Tax Code of the Republic of Kazakhstan, Article 169 — preliminary tax audit report and the right to submit a written objection.

- Tax Code of the Republic of Kazakhstan, Article 170 — contents of the tax audit report, its copies and appendices.

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