In 2026, it is not possible to verify whether accounting records are being maintained correctly using a single 1C database file: a substantive review requires reports, documents, entries, and registers generated in the program itself. The Tax Code of the Republic of Kazakhstan does not establish a procedure for the technical inspection of a 1C information database; when reviewing tax calculations, it should be taken into account that a tax rate represents the amount of a tax liability per unit of measurement of the taxable item or tax base and is established as a percentage or an absolute amount (Article 60 of the Tax Code of the Republic of Kazakhstan). A .1CD database file or a .dt export contains system data processed by the 1C platform. In addition, the database may contain employees’ personal data, counterparties’ details, and banking information, so the complete file should not be transferred without a secure channel and agreed security measures. The practical procedure is as follows: open and review the database within 1C, and provide anonymized reports, exports, and a description of the problem for analysis of specific errors.
Why the Review Is Performed Within 1C Rather Than Using the File Alone
To verify that accounting records are correct, the database must be opened in a compatible platform version and the appropriate configuration. Only then can balances, turnovers, entries, and register data be generated. The file alone, without launching 1C, does not provide a ready-made conclusion on whether the accounting records are correct. Therefore, the required reports are generated in the program and then analyzed independently or together with a specialist.
For analysis, it is convenient to provide:
- a trial balance for the period under review, saved in Excel or PDF;
- an account analysis or account card for the account in question;
- a screenshot of the error message displayed by 1C;
- a description of the actions performed before the error occurred;
- if necessary, anonymized extracts from documents and registers.
Before sending the materials, delete or conceal individual identification numbers, bank details, account numbers, salary information, and other personal or confidential data.
Step 1. Create a Backup Copy
Before reviewing the database and especially before making corrections, save a backup copy of the database. The information database can be exported to a .dt file through Configurator. For a file-based database, the database directory can also be copied, provided that all users have finished working and the program is closed. Save the copy separately and make sure that the file has been created in full. If a correction produces an undesirable result, the backup copy will allow the original state of the accounting data to be restored.
Step 2. Make Sure the Database Opens Without Technical Errors
A review may be required both to analyze the accounting records and when there are problems launching the database. First, eliminate any technical issues preventing the program from opening and reports from being generated.
“File path not found.” This message may appear if the database was moved to another computer, the directory was renamed, or the folder was moved. The old address may remain in the list of information databases. Specify the database’s current location in the launch settings or add the existing database to the list again.
The database has disappeared from the launch list. This does not necessarily mean that the file has been deleted. If the database directory still exists, add it again: in the 1C launch window, select the option to add an existing information database and specify the folder containing the database file.
“Authentication error.” Check the username, keyboard layout, and password. For a cloud database, use the credentials provided for the relevant service. A lost password must be recovered by the information database administrator or an authorized employee of the service.
Once the database opens reliably, you can proceed to review its technical condition and accounting data.
Step 3. Check the Technical Integrity of the Database
The 1C platform includes a procedure for testing and repairing the information database, which is launched in Configurator mode. It is intended to diagnose and correct certain errors in the structure and referential integrity of the information database. The set of available checks depends on the platform version and database operating mode.
Important:
- run testing and repair only after creating a backup copy;
- make sure all users have finished working with the database before starting the procedure;
- first review the errors found and the selected repair modes;
- if the procedure proposes an irreversible change or deletion of data, save the log and provide it to a specialist before applying the correction.
Technical testing checks the condition of the information database, but does not in itself confirm that the accounting and tax records are correct.
Step 4. Verify That the Accounting Records Are Maintained Correctly
After the technical diagnostics, proceed to a substantive review. The set of reports depends on the accounting area and period, but the process usually begins with a trial balance, after which suspicious amounts are examined using account analyses and account cards.
Trial balance. When reviewing the report, pay attention to:
- negative asset balances where they do not correspond to the actual data or accounting rules;
- gross balances for settlements with counterparties and under contracts where simultaneous debit and credit balances cannot be explained by the settlement terms;
- balances in accounts that should have been allocated or closed under the adopted period-end closing procedure;
- sharp changes in turnover compared with primary documents and previous periods.
Account analyses and account cards. These reports allow you to drill down from a total amount to the documents and transactions that generated the entries. Check the date, organization, counterparty, contract, analytical dimensions, and transaction details.
Reconciliation with counterparties. Compare the accounting data with reconciliation statements and primary documents. Discrepancies may arise because documents were omitted, duplicated, dated incorrectly, or assigned to the wrong contract.
Month-end closing. Check the sequence of routine operations, program messages, and the results of regenerating reports after closing. If documents were entered retrospectively, previously completed closing operations may need to be performed again.
Reconciliation with tax returns. Compare the accounting data with the figures in the submitted tax forms and information from the information systems of the state revenue authorities. For each amount, check the taxable item, tax base, and applied rate. A tax rate may be established as a percentage or an absolute amount (Article 60 of the Tax Code of the Republic of Kazakhstan). Use the rules and forms applicable to the relevant tax period.
Step 5. Correct Errors and Document the Result
If an error was caused by incorrect details or document sequencing, correct the source documents using the method provided by the configuration. Manually changing the resulting entries may be lost when the documents are reposted and makes subsequent analysis more difficult.
- Record the identified discrepancy and the document that caused it.
- Correct the source data and, if necessary, repost the related documents for the period.
- Repeat the routine month-end closing operations in the prescribed sequence.
- Regenerate the trial balance and other control reports, then compare them with the original versions.
- If the corrections relate to a period for which tax returns have already been submitted, compare the revised figures with those previously declared and determine the next steps under the current rules for the relevant form.
It is best to document the review results as a list containing the identified error, its cause, the corrected document, the affected period, and the control report generated after correction. Such a list helps confirm that the identified discrepancies were the ones corrected.
Frequently Asked Questions
Can I simply send a .dt or .1CD file for review? — The file alone does not provide a ready-made conclusion: it must be opened in a compatible 1C platform and configuration, after which control reports must be generated. A complete database may contain personal and commercial data, so for an initial analysis it is safer to provide anonymized trial balances, account analyses, account cards, and error messages.
Where should I start if I do not know where the error is? — Generate a trial balance for the period under review, compare the balances with the primary documents, and identify unusual negative, gross, or unclosed balances. Then drill down from the relevant account to the documents using an account analysis or account card.
What should I do if 1C displays “file path not found”? — Check whether the database directory exists at the specified address. If the database was moved, specify its current folder in the list of information databases or add the existing database again.
Why can I not log in even though the password appears to be correct? — Check the username, keyboard layout, and letter case. For a cloud database, use the access credentials for the required information database. If the password has been lost, contact the database administrator or an authorized employee of the service.
Is it safe to run database testing and repair? — Run the procedure after creating a verified backup copy and ensuring all users have finished working. Before applying corrections, review the selected settings and diagnostic log; perform actions that may modify or delete data only after assessing the consequences.
Legal Basis
The Tax Code of the Republic of Kazakhstan regulates the calculation of tax liabilities but not the technical diagnostics of 1C information databases. When reconciling tax calculations in the accounting system, take into account the definition of a tax rate and the method for establishing it prescribed by Article 60 of the Tax Code of the Republic of Kazakhstan. Perform technical operations on the database using the tools of the platform version and configuration in use, and compare the tax figures with the rules applicable to the period under review.