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According to the Law № 304-I as of 20th November, 1998 of the Republic of Kazakhstan “On Auditing Activities”, the compulsory audit shall be carried out with respect to the following organizations:
- Joint-Stock Companies;
- Insurance (Re-Insurance) Organizations and Insurance Brokers;
- Major shareholders of an Insurance (Re-Insurance) Organization, holding (having the right to vote by) over twenty five percent of voting shares of the above Insurance (Re-Insurance) Organization, and the legal entities in which the  Insurance (Re-Insurance) Organization has a considerable share interest;
- Accumulation Pension Funds or Organizations exercising investment management of pension assets;
- Major shareholders of an Open Accumulation Pension Fund or the legal entity in which the above Open Accumulation Pension Fund has a considerable share interest;
- Sub-Soil Users;
- Banks, Bank Holding Companies and the Organizations  in which the above Banks and/ or Bank Holding Companies have a considerable share interest;
- Natural monopoly entities, except for small-scale ones;
- Civil aviation organizations, except for the air companies engaged in the aviation works according to the list as specified by the Government of the Republic of Kazakhstan; 
- Grain collecting and handling enterprises;
- Insurance Payment Guarantee Fund; 
- The legal entities of the Republic of Kazakhstan, which have concluded the investment contracts providing for investment preferences; 
- Ginneries and cotton-spinning mills. 
 
The organizations, which shall compulsorily be audited and which in accordance with the legislation of the Republic of Kazakhstan are obliged to publish in the periodicals their annual financial statements, shall also be obliged to publish audit reports along and together with such their annual financial statements.