APEC Economy: Indonesia

Accountancy Services – General background

In Indonesia, according to The Public Accountant Act (The Act Number 5 year 2011), the provision of public accountant services require license from regulatory body. The public accountant services include assurance services and non-assurance services. Assurance services consist of:

Non-assurance services include other services related to accountancy, finance and management, e.g. taxation, agreed upon procedure, compilation services, etc.

Licensing Requirements

The contact details of the organisation(s) that control the licensing of public accountants and the applicable regulations to licensing in this economy are as follows:
The Accountants and Appraisers Supervisory Center (in Indonesia called PPAJP-Pusat Pembinaan Akuntan dan Jasa Penilai), Ministry of Finance in Indonesia
Jl.Dr.Wahidin No.1, Gedung Djuanda II, Lt 19-20
Jakarta Pusat
DKI Jakarta 10710
Indonesia
Phone number : 021-3449230 ext 6865
Email address : PPAJP@depkeu.go.id
Website : www.ppajp.depkeu.go.id

Applicable regulation:

These rules are available on: www.ppajp.depkeu.go.id

Licensing of Foreign Nationals

Foreign accounting firms are not permitted to establish a commercial presence (a permanent office) to provide professional accountancy services.

Foreign public accountants may obtain a public accountant licence. The requirements are:

Limited Licence

There are no limited licences issued to foreign accountants for provision of limited accounting services.

Professional Accounting Bodies

Membership of the local professional body is required to provide professional accountancy services in this jurisdiction.

The professional accounting body in this economy is:

Organisation:

Indonesian Institute of Public Accountants (in Indonesia called IAPI - Institut Akuntan Publik Indonesia)

Contact Name:

Tarkosunaryo

Address:

Jl. Kapten P. Tendean No. 1 Lantai 1 & 2

City/Town:

Jakarta Selatan

State:

DKI Jakarta

ZIP/ Postcode:

12710

Economy:

Indonesia

Email address:

info@iapi.or.id

Phone number:

+62 21 2525181 (hunting),
2525367
70721651-53

Website:

http://www.iapi.or.id/

Levels of membership:

  • Konfirmasi dg IAPI
  • Corporate members
  • Junior members
  • Association members

Eligibility to other bodies in the APEC economies

Nil

Alliance & MOUs

Konfirmasi dg IAPI

Temporary practice arrangements

There is no express rule allowing temporary practice in this economy.

Rules on firms and commercial association

In this economy:

Other regulatory issues

In this economy there are:

Additional information relevant to the Accounting profession

Nil.

Contact Details

Additional information is available at:
Organisation The Accountants and Appraisers Supervisory Center (in Indonesia called PPAJP-Pusat Pembinaan Akuntan dan Jasa Penilai), Ministry of Finance in Indonesia

Website : www.ppajp.depkeu.go.id