So, the alphabet of Kazakh language has 42 letters, 33 of them are borrowed from Russian language and 9 are unique. The modern Latin alphabet has 26 letters. It's quite unclear how they are going to convert between these 2 very different sets.
26, you mean English alphabet? I think they might use the Turkish alphabet, which has 29 letters. Ğ, Ş, İ, Ç, Ü, Ö, also you can place a hat on the wovel to make it soft. Moreover, there are other "Latin" letters from German, Spanish and French alphabets.
Wikipedia gives the form of romanization currently used on Kazakh government websites [1]. This extends the standard 26-letter Latin alphabet by adding diacritical marks to some of the letters (the way many other languages do, that have more sounds than 26 letters can express).
I seem to recall reading that as part of the romanization effort, Kazakhstan will also consider spelling reform, so that there will probably not be an exact one-to-one correspondence between the current Cyrillic spelling and the new Latin spelling.
Actually most languages have more sounds than letters. Some use diacritical marks, others use multiconsonant groups ("ch" in Spanish, "th" in English), and another option is just not to care (in English most letters can represent various sounds and the mapping is often arbitrary, requiring one to know the word in order to know how it's pronounced).
At this point it may be appropriate to remind of the ortographical reform proposal for English, attributed to Mark Twain (though probably not really written by him).
In addition, some of the Cyrillic letters currently used represent two phonemes rather than one - notably letters like "ё", "ю", "я". These would be more naturally represented by "y" + vowel in a Latin-based alphabet.
