A public accountant is a professional who offers expertise services related to accounting in accordance with applicable standards and has obtained permission from the Minister of Finance, and has the right to practice in Indonesia to work independently. Provisions for performing services as a public accountant are regulated in the Constitution of the Republic of Indonesia, namely No. 5 of 2011 concerning Public Accountants & Minister of Finance Regulation No. 154/PMK.01/2017. Every public accountant is required to become a member of the Indonesian Institute of Certified Public Accountants (IAPI), which is an official professional association and is recognized by the Government of Indonesia. These public accountants carry out their profession in a body called a public accounting firm.
Before discussing further about public accounting firms, let’s see together what are the things that must be considered before becoming a public accountant.
Licensing to become a Public Accountant is regulated in Article 6 of Law Number 5 of 2011 concerning Public Accountants.
There are several things that must be met to get permission to become a Public Accountant, including:
- Have a valid certificate of passing the public accounting profession exam.
- Experienced in providing the services referred to in article 3.
- Domiciled in the territory of the Unitary State of the Republic of Indonesia.
- Have a Taxpayer Identification Number.
- Never been subject to administrative sanctions in the form of revocation of a Public Accountant license.
- Never been convicted of a permanent legal force for committing a crime punishable by imprisonment of 5 years or more.
- Become a member of the Association of Public Accountants who are determined by the Minister and are not in a pardon.
Public accounting firm
If public accounting is a profession, the public accounting firm is where public accountants carry out their duties. A public accounting firm is a business entity or a forum for public accountants to provide their services.
There are several areas of service that are usually carried out in a Public Accounting Firm, including:
- Attestation service is a guarantee service performed by a public accounting firm by issuing a written report as consideration from an independent and competent party regarding a statement/problem. Included in attestation services are general audit of financial statements, audit of financial statements, audit, pro forma finance, review of financial statements.
- Non-attestation service is a type of service where the public accountant does not provide an opinion, summary of findings, negative assurance, or other form of personal opinion. The types of non-attestation services produced by public accountants are related to accounting, finance, management, compilation, and taxation. The tax services referred to here include filling out tax reports and tax planning. In addition, accountants can act as advisors in tax matters and defend when the company receiving services is having problems with the tax office.
Online Tax Consultant Portal
As a public accountant who handles tax non-attestation services or a tax consultant who does work in the tax office, taking care of the taxes of many clients is certainly something that must be managed properly and requires extra attention.
On the OnlinePajak Tax Consultant Portal, you can make it easier to manage your clients’ taxes. Calculate, deposit and report each client’s tax in one portal. As a consultant, you can also monitor clients’ tax status in one centralized dashboard.
The ease of importing large amounts of data and collaboration with colleagues are also solutions offered by OnlinePajak to make your work easier.