Chairman of the Board of Association of Auditing Organizations and Auditors of Kazakhstan, PJSC Shynar ABDIMANAT, expert from Research Institute of Auditing and Financial Reporting Farida ESIMBAY, expert from Research Institute of Auditing and Financial Reporting Daniyar NURSEITOV, executive director of Institute of Auditing Organizations and Auditors of Kazakhstan PJSC Gulmira ZHARMUKHAMBETOVA