Almira SHARAFUTDINOVA, CEO of the Alliance of Accountants and Auditors of Kazakhstan and Member of the Atamaken Council in Astana; Vladimir MURASHOV, CEO, PJSC College of Auditors; Daniyar NURSEITOV, Deputy CEO, PJSC College of Auditors; Farida ESIMBAY, Expert of the Research Institute of Auditing and Financial Reporting