Kazakhstan CAP study guide
Kazakhstan CAP · Work through your exam, one topic at a time.
The Kazakhstan Certified Accountant Professional (CAP) Examination is a professional credential for accountants seeking to demonstrate competence across financial reporting, management accounting, audit, taxation, law, finance, ethics, and digital skills. It is designed for practitioners in Kazakhstan or those working with Kazakh entities who need a rigorous, locally relevant qualification. The Kazakhstan CAP study guide has 8 sections and about 2,215 words.
01Financial Accounting and Reporting (IFRS)
Financial reporting under IFRS as applied in Kazakhstan. Public interest entities must prepare IFRS financial statements; other entities may use IFRS for SMEs or national standards.
298 words, about 1 min02Management Accounting and Costing
Cost classification, absorption and marginal costing, CVP analysis, budgeting, standard costing variances, relevant costing and performance measurement. Kazakhstan entities use these techniques for pricing, production planning and transfer pricing decisions.
277 words, about 1 min03Audit and Assurance
ISA-based audit work: risk assessment, materiality, evidence, subsequent events, going concern and reporting, within Kazakhstan's audit law and audit chamber oversight. Questions test application to practical scenarios rather than memorised definitions.
282 words, about 1 min04Taxation (Kazakhstan tax system)
Calculation and reporting under the Kazakhstan Tax Code: corporate income tax, VAT, personal income tax, social tax, property tax and withholding tax. Questions test tax base, deductions, VAT mechanics and deadlines.
289 words, about 1 min05Business Law and Corporate Governance
Entity formation and governance under the Civil Code, the Law on Limited Liability Partnerships and the Law on Joint Stock Companies, plus governance principles: organs, authority, shareholder rights, director duties and related-party approvals. LLP: the general meeting of participants is the supreme organ; the director manages day-to-day activity.
314 words, about 2 min06Finance and Financial Management
Investment appraisal, cost of capital, working capital management and risk, using tenge cash flows and Kazakhstan market conditions. Questions test NPV, IRR, WACC and the cash conversion cycle.
273 words, about 1 min07Professional Ethics and Code of Conduct
The IESBA Code as adopted by Kazakhstan professional bodies: fundamental principles, threats, safeguards, independence, confidentiality and responding to non-compliance with laws and regulations. Fundamental principles: integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
257 words, about 1 min08Information Technology and Digital Skills for Accountants
Practical Excel, data analytics, computer-assisted audit techniques, IT general controls, cybersecurity and Kazakhstan digital reporting tools such as electronic invoices and the taxpayer cabinet. Excel: distinguish relative and absolute references.
225 words, about 1 min