concerning public accountant service

7/29/2019 Concerning Public Accountant Service

1/11

Concerning Public Accountant

Service

Minister ofFinance

Decree17/PMK.01

/2008


2/11

TypeofServices

ChapterII

Attestation

Audit serviceon FS

Review on FS Supervison on

Prospective

financialstatement

Other attestation

service

Management

Taxation

Consulting


3/11

Minister of Finance represented by

General Secretary authorize public

accountant

Public Accountant provide the services

must have public accounting firm

To be authorized Public Accountant,accountant must meet several

requirement

Pub

licAccountant

ChapterIII


4/11

Public

AccountingFirm

ChapterIV

Public Accounting Firm

Proprietory Fellowship


5/11

Licensing of Public Accounting

Firm

Minister of Finance represented by

General Secretary authorize public

accounting firm

To establish public accounting firm,

leader of PAF propose the

authorization to general secretary

Public

AccountingFirm

ChapterIV


6/11

PAF could make agreement with

Foreign Public Accounting Firm

PAF using the name of Foreign PublicAcounting Firm at office name,

document, head of letter

Authorization of using the name ofFPAF is invalid when the licence of PAF

is out of date.

ForeignP

ublicAc

counting

Firm

ChapterV


7/11

GuidanceandSupervision

ChapterVI

Guidance

- PA is member of Association of Indonesia Public

Accounting (IAPI)

- PA must follow Pendidikan Profesi onal

Berkelanjutan held by IAPI and PPAJP

- PAF reporting annual report to general

secretary:1. Business Activity Report

2. Financial Statement of PAF

- PAF and branch office lead by PA

- PA is prohibited for being partner at more than1 PAF


8/11

General secretary conduct annualysupervision on PAF

General Secretary could ask IAPIs

opinion Information gathered by Secretary

General must be concealed

General Secretary reporting supervisionto public accounting firm

GuidanceandSupervision

ChapterVI

Supervision


9/11

The minister authorized to imposeadminstative penalty PAF due to

violation of administrative provision

Penalty apply since it is approved

Penalty

Chapter

VII


10/11

Application for the license of Public Accountant,

business license of KAP, and/or establishment license

of KAP branch office of which is still in progress,

should be re-applied in accordance with theprovisions set in this Law

KAPA or OAA whose name has been included

collectively with the KAP should register within no

longer than 1 (one) year since the enactment date ofthis Law.

Trans

itional

Provision

Chapter

VIII


11/11

Rule Number VIII.A.2

In performing his/her professional services,especially in issuing opinion, an Accountantmust maintain his/her independence.

Public Accounting Firm must have qualitycontrol system that provides adequateassurance that the PublicAccounting Firm orthe Personnel maintain their independence,with respect to the size and practical nature ofthe Public Accounting Firm.

concerning public accountant service

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