Beruflich Dokumente
Kultur Dokumente
Accounting Profession in
Indonesia
• During 2013-2014 DSAK IAI has issued (including new and revision): 13 PSAK and 4 ISAK along
with annual improvements of SAK.
• During 2015 DSAK IAI has issued (including new and revision): 11 PSAK and 2 ISAK along with
annual improvements of SAK.
EMKM
SAK EMKM
ETAP
SAK ETAP
entities with
SAK ETAP no public
accountability
SAK
SAK
SAK
* New pillar introduced by DSAK IAI on 24 October 2016, effective 1 January 2018.
IAI MEMBER
Accountancy
National Exam
FOUNDATION
Level PPAK CA EXAM
ACCOUNTANT
*PTN: State University,
PPAK dilaksanakan PTS: Private
di PT yang mendapat University
rekomendasi dari IAI
PPAK: Professional Accountancy Education Program
Before 2012
- Regulated by UU no 34/1954
- After graduated from Accounting Profession Program (PPAk),
automatically obtain “Ak” degree (registered at Ministry of Finance,
without obligation to pass professional examination)
- Total number of Ak. holders, registered at Ministry of Finance is
53.300 individuals.
- Ak. holders are registered only, without any obligations to maintain
(no mandatory requirement to attend CPD)
- It is higly suspected that a lot number of Ak. holders are no longer
active as accountant.
1.124 AP
2015403 KAP
125 Branches
1.053 AP
2014 388 KAP
999 AP 122 Branches
2013 377 KAP
119 *per 18 November 2016;
Branches
IKATAN AKUNTAN INDONESIA
Source: PPPK Kemenkeu
23
RI
Public Accounting Firm (KAP) and
Public Accountant (AP)
Total: 1.189 AP & 407 KAP
Sumbagut
37 AP & 18 KAP
Kalimantan
9 AP & 7 KAP
Sumbagteng Sulawesi
28 AP & 10 KAP 16 AP & 10 KAP
Banten
106 AP & 17 KAP
Sumbagsel Jakarta
24 AP & 11 KAP 552 AP & 226 KAP
Jabar
213 AP & 45 KAP
Implementation
Publication
of Certification
International ACTIVITIES
Relations of IAI
Contributions
for Public Policy