--- title: "On Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated April 16, 2025, No. 170 \"On Approval of the Chart of Accounts for Accounting in State Institutions\"" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-03 canonical: https://buhgpt.kz/suraqtar/o-vnesenii-izmeneniy-v-prikaz-ministra-finansov-respublik-en source: BuhGPT --- # On Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated April 16, 2025, No. 170 "On Approval of the Chart of Accounts for Accounting in State Institutions" > **TL;DR:** What Happened The Ministry of Finance of the Republic of Kazakhstan has made amendments to the order of the Minister of Finance dated April 16, 2025, No. 170 "On the Approval of the Chart of Accounts for Accounting in State Institutions." This concerns the adjustment of the ba --- What Happened The Ministry of Finance of the Republic of Kazakhstan has made amendments to the order of the Minister of Finance dated April 16, 2025, No. 170 "On the Approval of the Chart of Accounts for Accounting in State Institutions." This concerns the adjustment of the basic document that defines the structure and procedure for applying accounting accounts in the public sector. The chart of accounts is the foundation of all accounting work in a budget institution: it specifies the list of synthetic and analytical accounts, their purpose, and the logic of reflecting transactions. Any changes in it directly affect how the institution records assets, liabilities, income, expenses, and budget execution results. Therefore, even minor amendments require careful reading and timely reflection in practice. Who It Affects The changes primarily concern accountants and chief accountants of state institutions, as well as specialists in the financial and economic services of budget organizations. Indirectly, they are also important for the heads of institutions who are responsible for the accuracy of accounting and reporting. The interested parties include: - state institutions of all levels that maintain accounting according to the unified Chart of Accounts; - accountants and methodologists responsible for accounting policy and the correctness of entries; - auditors and regulatory bodies verifying compliance with current standards; - developers and administrators of accounting information systems in which the account directory must be updated. If your organization operates according to the standard Chart of Accounts for state institutions, the update is mandatory — it is not permissible to decide independently whether to account for the amendments or not. What the Accountant Should Do To correctly transition to the updated rules, it is advisable to act sequentially: 1. Study the consolidated text of order No. 170 considering the amendments made and compare it with the version you were previously working with. Pay attention to which specific accounts and formulations are affected. 2. Update the working chart of accounts of the institution and internal regulations if they refer to specific accounts or the procedure for their application. 3. Make changes to the accounting policy if the amendments affect the methodology for reflecting specific transactions. 4. Update the directories in the accounting program — add, rename, or adjust accounts in accordance with the new version. 5. Reconcile balances and open transactions to ensure that the transition does not lead to data distortion at the period boundaries. 6. Inform colleagues from related services and, if necessary, conduct a brief training session to ensure that the new rules are applied uniformly. Pay special attention to transactions that you conduct regularly: if the procedure for reflecting them has changed, errors will recur and accumulate. Timelines and Procedure for Coming into Effect The procedure and date for the changes to come into effect are determined by the order itself. Refer to the officially published text of the document: it specifies when the new norms apply and whether a transitional period is provided. Do not delay the reconciliation — the sooner you align the accounting, the lower the risk of discrepancies in reporting and questions from regulatory bodies. If certain provisions raise doubts in interpretation, it is safer to rely on official clarifications and the primary source rather than on summaries and brief reviews. Frequently Asked Questions Is it mandatory for all state institutions to apply the updated Chart of Accounts? — Yes, the standard Chart of Accounts for state institutions is applied uniformly, so the changes made to it are mandatory for all organizations that maintain accounting according to it. Do I need to revise the accounting policy due to the amendments? — If the changes affect the methodology for reflecting transactions or the accounts used, the relevant provisions of the accounting policy should be aligned with the new version. From what moment should the changes be applied? — The effective date should be checked in the order regarding the amendments; you should refer to the officially published text, not to overview materials. Where can I find the current version of the Chart of Accounts? — Use the consolidated text of order No. 170 considering all amendments from an official source to work with the complete and correct version of the document. What to do with the balances on the affected accounts? — Before applying the new version, reconcile the balances and open transactions to ensure that the transition between periods does not lead to distortion of accounting data. Sources - On Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated April 16, 2025, No. 170 "On the Approval of the Chart of Accounts for Accounting in State Institutions" (Search for Recent Publications, 2026-08-24) --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_