Social and HR policy of the Company

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1 Social and HR policy of the Company

2 2 BDO Kazakhstan BDO. BECAUSE RELATIONSHIPS MATTER.

3 BDO Kazakhstan 3 1. Personnel recruitment principles When selecting and recruiting personnel, the Company takes into account inherent requirements of each position, knowledge, experience, potential and traits of a candidate without discrimination on grounds of age, sex, nationality, religion, marital status, political beliefs. Evaluation of applicants is based on the principles of objectivity and independence. Evaluation of applicants shall not be conducted without their consent. Any actions that could prove harmful to applicants are prohibited. 2. Staff rotation Staff rotation is transfers or movements of employees within the Company s units initiated either by the Company s management or the employee on a regular, legal and organized basis. Our Company offers the following movement options to employess: vertical career growth - climb in a straight line up the corporate ladder (targeted professional development, increase in work capacity, the gradual delegation of authority, increased responsibility, mentoring, growth opportunity up the corporate hierarchy); horizontal career growth is moving to another unit with the possibility of retraining (mastering new disciplines, new profession, prospects of increased responsibility, additional workscope); assigning projects to employees for their independent work and empowering them within the framework of the project (increased responsibility, involving other employees).

4 4 BDO Kazakhstan An employee who has been working in the Company for more than six months, has the right to participate in an internal job competition. To do so he/she must contact HR department and apply for a position. After negotiations between the two units (transferred to and transferred from), the transfer is made not later than one month. 3. Non-material incentives to motivate employees of the Company The Company offers moral support to its employees. Various contests and events are an inherent part of a corporate life of the Company. BDO Kazakhstan LLP provides career development and professional growth opportunities to its employees. Training is provided both by the Company s own instructors and external consultants. Participation in trainings, seminars, conferences helps to develop employees skills and increase the level of professional qualifications. 4. Social security The Company provides social security to its employees in accordance with the Labor Code of the Republic of Kazakhstan.

5 BDO Kazakhstan 5 5. Staff development and performance evaluation The Company conducts staff performance evaluation, which is a comprehensive procedure to obtain complete and accurate information about an employee, his (her) development potential, etc. Staff performance evaluation is conducted when: selecting candidates for a position available in the Company horizontal and vertical staff rotation selecting candidates for a talent pool drawing up an individual development plan for an employee The annual performance evaluation is conducted to detect missing competencies needed to perform the job s essential functions. After summing up the results of the performance evaluation, management and the employee draw up an individual development plan.

6 BDO Kazakhstan 6 6. Talent pool Formation of a talent pool in the Company is a comprehensive employee selection process based on principles of transparency, equal rights in a competition for a vacant position, priority of success in work for employees capable to replace managing positions at BDO Kazakhstan LLP, their intended professional development. The pool consists of employees from various business units of the Company. Basic employee selection criteria: Professional criteria (successful performance of duties, uali cations, experience, knowledge and skills) Personal and business criteria (self-discipline, responsibility, self-esteem, creativity, performance ef ciency Integrated criteria (health, culture, respect among colleagues, presentable appearance) Moral and psychological criteria (reliability, honesty, loyalty, neuro-psychical stability, striving for self-development, intelligence)

7 BDO Kazakhstan 7 7. Key employees of the Company BDO Kazakhstan LLP s staff includes highly qualified specialists, professionals performing all the work with high quality and deeply loyal to the Company and its interests. Key employees of the Company are a team of like-minded enthusiasts. Mandatory requirements for those who want to join the key employees team: at least 2.5 years work experience in the Company s departments, at least 5 years of specialised experience, leadership skills, well-deserved respect and credibility among colleagues, ability and willingness to train others and self-education, participation in working groups, production projects, coaching, mentoring, loyalty to the Company, positive attitude, sincerity towards employees and the Company as a whole. The Company specifies the key positions that meet the following criteria: demand for such kind of specialists due to the unique education, skills, experience gained from internal training.

8 CONTACTS BDO Kazakhstan LLP 6 Gabdullin St. Almaty, , Kazakhstan Tel: Fax: info@bdokz.com This publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact BDO Kazakhstan to discuss these matters in the context of your particular circumstances. BDO Kazakhstan, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it. BDO Kazakhstan, a limited liability partnership, registered under the laws of the Republic of Kazakhstan, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms.

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