ASEAN CPA Secretariat



Head of State:
President Joko Widodo






The Republic of Indonesia, is a country in Southeast Asia, between the Indian and Pacific oceans. It is the world’s largest , with more than seventeen thousand islands and at 1.904.569 square kilometres (735.358 square miles), the 14th largest by land area and the 7th largest in combined sea and land area. With over 261 million people, it is the world’s 4th most populous country as well as the most populous Muslim-majority country. Java, the world’s most populous island, contains more than half of the country’s population.

The sovereign state is a presidential, constitutional republic with an elected parliament. It has 34 provinces, of which five have special status. Jakarta, the country’s capital, is the second most populous urban area in the world. The country shares land borders with Papua New Guinea, East Timor, and the eastern part of Malaysia. Other neighbouring countries include Singapore, Vietnam, Philippines, Australia, Palau, and India’s Andaman and Nicobar Islands. Despite its large population and densely populated regions, Indonesia has vast areas of wilderness that support a high level of biodiversity. The country has abundant natural resources like   natural gas, tin, . Agriculture mainly produces rice, palm oil, tea, coffee, cacao, medicinal plants, . Indonesia’s major trading partners are China, United States, Japan, Singapore, and India.

History of the Indonesian archipelago has been influenced by foreign powers drawn to its natural resources. It has been an important region for trade since at least the 7th century when and then later Majapahit traded with entities from mainland China and the Indian subcontinent. Local rulers gradually absorbed foreign cultural, religious and political models from the early centuries and   kingdoms flourished. Muslim traders and Sufi scholars brought Islam, while European powers brought  one another to monopolise trade in the Spice Islands of Maluku during the Age of Discovery. Although sometimes interrupted by the Portuguese, French and British, the Dutch were the foremost European power for much of its 350-year presence in the archipelago. In early 20th century, the concept of “Indonesia” as a nation state emerged, and independence movements began to take shape. During the decolonisation of Asia after World War II, Indonesia achieved independence in 1949 following an armed and diplomatic conflict with the Netherlands.

Indonesia consists of hundreds of distinct native ethnic and linguistic groups, with the largest and politically dominant ethnic group being the Javanese. A shared identity has developed, defined by a national language, ethnic diversity, religious pluralism within a Muslim-majority population, and a history of colonialism and rebellion against it. Indonesia’s national motto, “Bhinneka Tunggal Ika” (“Unity in Diversity” literally, “many, yet one”), articulates the diversity that shapes the country. Indonesia’s economy is the world’s  by nominal GDP and the 7th largest by GDP at PPP. Indonesia is a member of several multilateral organizations, including the UN, WTO, . It is also a founding member of Non-Aligned Movement, Association of Southeast Asian Nations, Asia-Pacific Economic Cooperation, East Asia Summit, Asian Infrastructure Investment Bank and Organisation of Islamic Cooperation.

Economy of Indonesia
Indonesia has the largest economy in Southeast Asia and is one of the emerging market economies of the world. The country is also a member of G20 and classified as a newly industrialised country.] It is the 16th largest economy in the world by nominal GDP and the 7th largest in terms of GDP (PPP). Its GDP per capita, however, ranks below the world average. Indonesia still depends on the domestic market and government budget spending and its ownership of state-owned enterprises (the central government owns 141 enterprises). The administration of prices of a range of basic goods (including rice and electricity) also plays a significant role in Indonesia’s market economy. However, since the 1990s, the majority of the economy has been controlled by individual Indonesians and foreign companies.

In the aftermath of the 1997 Asian financial crisis, the government took custody of a significant portion of private sector assets through acquisition of nonperforming bank loans and corporate assets through the debt restructuring process and the companies in custody were sold for privatization several years later. Since 1999 the economy has recovered and growth has accelerated to over 4–6% in recent years.

In 2012, Indonesia replaced India as the second-fastest-growing G-20 economy, behind China. Since then, the annual growth rate slowed down and stagnates at the rate of 5%.

Since an inflation target was introduced in 2000, the GDP deflator and the CPI have grown at an average annual pace of 10¾% and 9%, respectively, similar to the pace recorded in the two decades prior to the 1997 crisis, but well below the pace in the 1960s and 1970s. Inflation has also generally trended lower through the 2000s, with some of the fluctuations in inflation reflecting government policy initiatives such as the changes in fiscal subsidies in 2005 and 2008, which caused large temporary spikes in CPI growth.

In late 2004, Indonesia faced a ‘mini-crisis’ due to international oil prices rises and imports. The currency exhange  rate reached Rp 12,000/USD1 before stabilising. Under President Susilo Bambang Yudhoyono (SBY), the government was forced to cut its massive fuel subsidies, which were planned to cost $14 billion in October 2005. This led to a more than doubling in the price of consumer fuels, resulting in double-digit inflation. The situation had stabilised, but the economy continued to struggle with inflation at 17% in late 2005. Economic outlook became more positive as 2000s progressed. Growth accelerated to 5.1% in 2004 and reached 5.6% in 2005. Real per capita income has reached fiscal levels in 1996-1997. Growth was driven primarily by domestic consumption, which accounts for roughly three-fourths of Indonesia’s gross domestic product (GDP). The Jakarta Stock Exchange was the best performing market in Asia in 2004, up by 42%. Problems that continue to put a drag on growth include low foreign investment levels, bureaucratic red tape, and widespread corruption which causes Rp 51.4 trillion (US$5.6 billion) or approximately 1.4% of GDP to be lost on a yearly basis. However, there is a strong economic optimism.

As of February 2007, the unemployment rate was 9.75%. Despite a slowing global economy, Indonesia’s economic growth accelerated to a ten-year high of 6.3% in 2007. This growth rate was sufficient to reduce poverty from 17.8% to 16.6% based on the government’s poverty line and reversed the recent trend towards jobless growth, with unemployment falling to 8.46% in February 2008. Unlike many of its more export-dependent neighbours, Indonesia has managed to skirt the recession, helped by strong domestic demand (which makes up about two-thirds of the economy) and a government fiscal stimulus package of about 1.4% of GDP. After India and China, Indonesia was the third fastest growing economy in the G20. With the $512 billion economy expanded 4.4% in the first quarter from a year earlier and last month, the IMF revised its 2009 Indonesia forecast to 3–4% from 2.5%. Indonesia enjoyed stronger fundamentals with the authorities implemented wide-ranging economic and financial reforms, including a rapid reduction in public and external debt, strengthening of corporate and banking sector balance sheets and reducing bank vulnerabilities through higher capitalisation and better supervision.

In 2012, Indonesia’s real GDP growth reached 6%, then it steadily decreased below 5% until 2015. After SBY was succeeded by Joko Widodo, the government took measures to ease regulations for foreign direct investments to stimulate the economy. 

Indonesia managed to increaseits GDP growth slightly above 5% in 2016–2017. However, the government is currently still facing problems such as weakening the currency, decreasing exports and stagnating consumer spending. The current unemployment rate in the  first quarter 2019 is at 5,01%.
Institute of Indonesian Chartered Accountants (IAI), the largest and oldest accounting association in the country, is a member of the International Federation of Accountants and has 20,735 members as of March 2014. These are mostly State Registered Accountants certificate holders. The professional organisation of Indonesia’s statutory auditors is the Indonesian Institute of Public Accountants (IAPI). IAPI was formerly part of the IAI until 2007 when it became an independent organization.

Ikatan Akuntan Indonesia / Institute of Indonesian 
Chartered Accountants (IAI)

IAI established in Jakarta on 23 December 1957, is the main accounting professional body for accountants in Indonesia. Minister of Finance endorse IAI as the recognised association for professional accountants through Keputusan Menteri Keuangan (Ministerial Decree) number 216/PMK.01/2017 dated December 29th 2017 (superseding 263/KMK.01/2014 dated Juni 17th 2014). IAI is a full member of The International Federation of Accountants (IFAC), a co-founder of the ASEAN Federation of Accountants (AFA), and an Associate of the Chartered Accountants Worldwide (CAW). The institute is governed by National Council elected through IAI’s Congress every 4 (four) years. Within the Institute there are five compartments (Academics, Public Sector, Tax, Sharia’, and Accountants in Kantor Jasa Akuntan/Accountant Services Firms). As a self-funded professional accountancy organization,

IAI provides a wide range of services to its members and to the public. In carrying out its legal responsibilities, some of IAI’s main activities are among others:
  1. setting-up professional codes of ethics, professional standards and financial accounting standards;
  2. conducting various certification examinations;
  3. running continuing professional education programs, including but not limited to Chartered Accountants Indonesia Examination and certification exams for Sharia Accountants and Public Sector Accountants
  4. determining the qualifications of persons for admission as members;
  5. maintaining membership disciplinary system; and
  6. developing and promoting interests relevant to the Indonesian accountancy profession, including publishing magazines and other publications, and developing with the international community.
All the activities and services are established based on IAI’s vision is “To be the most advance professional organization in developing knowledge and accountancy practice, public and business management that focused on ethics and social responsibility, and environment, nationwide and internationally.”

In 2006, IAI has also entered into a Mutual Recognition Agreement with the Malaysian Institute of Accountants (MIA) that facilitate recognition of members of both organizations.

IAI members originate from all accounting backgrounds, including auditor, management accountants, academic sector accountants. IAI membership consists of:

 1. Primary Members, who shall be:
  1. A person holding State Registered Accountant in accordance with applicable laws and regulations, and holding a Chartered Accountants Indonesia Certificate;
  2. Having relevant practical accountancy experience and/or practicing accountancy profession in the service of a chartered accountant or in accounting practice, education, corporate or public sector;
  3. Implement and comply with the Code of Ethics and relevant professional standards; and
  4. Maintain competency through continuing professional education program.
 2. Associate Members, who shall be:
  1. A person having a title of State Registered Accountant in accordance with applicable laws and regulations, but not yet completely meets the minimum practical experience requirements as required for Primary Member category;
  2. A minimum graduate of accounting diploma III in accountancy or accountancy education program;
  3. A person having accountancy certificate conducted and/or approved by the IAI, as defined in IAI’s organization regulation;
  4. A member of other accountant associations, as defined in IAI’s organization regulation; or
  5. Registered as a participant of IAI’s professional certification examination.
3. Student Members, who shall be active students who are enlisted in a recognized diploma III, IV, or Bachelor’s degree in accounting program or accountancy education program.

Institut Akuntan Publik Indonesia / Indonesian Institute of Certified Public Accountants (IAPI)

Under the law, a CPA shall be obliged to join the association of professional public accountants legally recognized by the Minister. Minister of Finance has endorsed and recognized  IAPI as the recognised association  through Keputusan Menteri Keuangan (Ministerial Decree) number 443/KMK.01/2011 dated December 27th, 2011.

The Public Accountants Professional Standards Board (DSPAP), under IAPI’s auspices, promulgates generally accepted auditing standards – public accountants professional standards  (SPAP’s).

IAPI has the following roles and responsibilities:
  1. Promoting education, training and research for the accounting professions;
  2. Promoting the unity and the integrity of its members and to arrange welfare and assistance among the members;
  3. Setting auditing and other standards relating to public accounting professions;
  4. Prescribing Code of Public Accountant Professional Ethics;
  5. Conducting CPA Exam as a prerequisite for applying IAPI membership and public accountant license;
  6. Certifying knowledge and expertise in accounting professions;
  7. Certifying professional training courses and continuing professional education in all areas of accounting professions; and
  8. Regulating the conduct and practices of members and registrants so that they comply with the Code of Public Accountants Professionional
IAPI is also authorised to:
  1. arrange and enact the Public Accountant Professional Standard (SPAP);
  2. conduct Certified Public Accountants exam;
  3. conduct continuing professional education; and
  4. conduct a quality control review for the members.
The IAPI members can be grouped under these four (4) categories:
  1. registered as license CPA;
  2. CPA holders and non CPA attached with CPA firms;
  3. CPA holders and non CPA but not attached with CPA firms; and
  4. Staff working with CPA.
Depending on the category, each group has different criteria and membership fees. Other scopes of responsibility will be stipulated in the Government Regulation regarding the arrangement and enactment of SPAP, implementation of the professional public accountant examination, and continuing professional education.

The law permits the Minister to form Professional Public Accountant Committee with the members of thirteen (13) persons by appointing them for a period of three (3) years period and could be extended for the following one (1) period.

The committee members are from the following groups:
  1. Ministry of Finance,
  2. Association of Professional Public Accountants,
  3. Association of Professional Accountants,
  4. Audit Board of the Republic of Indonesia,
  5. Capital Market Authority,
  6. Banking authority,
  7. Accounting academics,
  8. Users of public accountant,
  9. Ministry of National Education,
  10. Financial Accounting Standard Board,
  11. Sharia’ Accounting Standard Board,
  12. SPAP Board, and
  13. Government Accounting Standard Board.
The Chairman of Professional Public Accountant Committee shall be appointed from the government group and the Vice-Chairman shall be appointed from the association of professional public accountants.

Institut Akuntan Manajemen Indonesia / The Indonesian Institute of Management Accountants (IAMI)

The Indonesian Institute of Management Accountants or IAMI (Institut Akuntan Manajemen Indonesia) was in existence in Indonesia since 1987 as a Compartment of Management Accountants or IAI-KAM under The Indonesian Institute of Accountants (IAI). In recognition of the profession of management accountants as a key profession to support the process of value creation in business activities, as from 1st April 2008, IAMI was established as a separate professional institution and is the sole Professional Institution of Management Accountants in Indonesia. IAMI members and Supervisory, Executive, Advisory and Professional Judicial Boards are consisting of accountants and executives from governmental, public and private sectors.

IAMI Vision is to be the leading professional institution in the development and education of management accounting and practices in Indonesia. Our Mission is to facilitate the upholding and implementation of highest professional ethics and standards in compliance with national and international best practices in the fields of management accounting, corporate governance, financial management, and sustainability management.

In the pursuit of the above Vision and Mission, IAMI regularly organizes various activities:
  1. Conducts the examination for the professional qualification of CPMA (Certified Professional Management Accountants) twice a year.
  2. Conducts, sponsors, and participates in seminars, discussion forums, and workshops to maintain and enhance the professional standards, qualification, and knowledge of members.

Chartered Accountant

In order to qualify as Chartered Accountant, a person has to meet the following criteria:

  1. Has passed Chartered Accountant Indonesia Examination conducted by the IAI;
  2. Has a minimum 3 (three) years of relevant practical accounting experience and/ or practicing accountancy profession in the service of a chartered accountant or in accounting practice, education, corporate or public sector; and
  3. Is a good standing member of the IAI.

 Public Accountant

Under the law, A licensed PAs shall be persons who are holder of Certificate of CPA by MOF to provide the services as below:

  1. audit service on the information of historical financial;
  2. review service on the information of historical financial;
  3. other insurance services.

In order to be a Licensed PA an individual shall:

  1. possess the valid evidence of the pass of professional accountant examination (CPA Exam);
  2. possess experience in the practice of providing the service as mentioned in Article 3 of the Law No. 5 of 2011;
  3. domicile in the territory of the Republic of Indonesia;
  4. possess Taxpayer Identity (NPWP);
  5. never been subjected to administrative sanction in the form of the license removal of the Public Accountant;
  6. never been sentenced by court of which has been legally enforceable due to the criminal case of which is punishable with the imprisonment 5 (five) years or more;
  7. register as the member of the professional accountant association (IAPI) which is recognized by the Minister; and
  8. not be in a guardianship status.

A foreigner practicing as PA in Indonesia  known as “Foreign Public Accountant” (FPA) In order to be an FPA, the foreign individual shall:

  1. make an application to become a PA to the Minister of Finance only if there is a Recognition Agreement between the Government of Indonesia and the Government of the Country origin of the FPA;
  2. domicile in the territory of the Republic of Indonesia;
  3. possess Taxpayer Identity (NPWP);
  4. never been subjected to administrative sanction in the form of the license removal of the Public Accountant in the country of origin;
  5. never been convicted of any criminal offence;
  6. not be in a guardianship (insolvent) status;
  7. have satisfactorily proficiency in Bahasa Indonesia;
  8. possess knowledge of the taxation and commercial law of Indonesia;
  9. have experience in practice of the assurance assignment of which is certified in the assessment result by the association of professional PA;
  10. be physically and mentally healthy as certified by a medical doctor in Indonesia; and
  11. comply with other provisions of which is in accordance with the bilateral mutual recognition agreement between the Government of Indonesia and the Government of the Country origin of the FPA.


Certified Profesional Management Accountant

To be qualified to take the CPMA examination, candidates must have the bachelor degree in accountancy with at least one year’s working experience in the field of accounting and finance, or bachelor degree of any faculties with at least three years working experience in the field of accounting and finance.

The primary purposes of the examination are to develop qualified management accountants and the management accounting profession in Indonesia to face the challenge of regionaliin relations to trades and services including accounting services. 

CPMA holder are upholding the principle and requirement of continuous professional development for our members, to keep up to date their knowledge and competency in the fields of management accounting and related practices.

CPMA holder are actively pursuing mutual recognition and certification opportunities with various international professional institutions with mutual beneficial relationship emphasizing on membership management, professional development and ethics, continuous professional development, quality control, training qualification.

The Use of Accountants Title Law No. 34 of 1954 is the legal foundation of State Registered Accountants (Akuntan or Ak.), while The Public Accountant Act (Law No 5 of 2011) regulates public accountants (Akuntan Publik or AP).

Under Law 34 of 1954, the Ministry of Finance (MOF) is responsible for maintaining “state registry for accountants.” As of May 2013, the Ministry of Finance has issued around 55,000 State Registered Accountants certificates. On Dec 29th, 2017, the Government enacted Finance Minister Regulation No. 216/PMK.01/2017 (hereinafter FMR 216/2017) concerning Registered Accountants.

FMR 216/2017 aims to provide guidance on pathways to become a professional accountant in Indonesia, to encourage the development of the accountancy profession in Indonesia, and to give mandates and authority to Professional Accountants Organization (PAO) together with Ministry of Finance to regulate all Professional Accountants in Indonesia.

FMR 216/2017 governs Registered Accountants (RNA) who are entitled to offer non-assurance accountancy services tothrough an accountancy services office, including but not limited to:
  1. regulations concerning state register of accountants (Register Negara Akuntan or RNA), which includes provisions on among others requirements, and procedures of becoming a state-registered accountants (an RNA), professional accountant education/ certification examination, qualifying professional experience and so forth;
  2. regulations concerning accountancy services offices (Kantor Jasa Akuntansi or KJA), which includes provisions on among others permissible legal entities, licensing requirements and procedures, the scope of services offered by a KJA;
  3. regulations concerning development and supervision of RNAs and KJAs, which includes provisions on among others the rights and obligations of an RNA and a KJA;
  4. regulations concerning development and supervision of RNAs and KJAs, which includes provisions on among others the rights and obligations of an RNA and a KJA, and contdevelopment (CPD);
  5. expert advisory committee on RNA qualification;
  6. government-endorsed professional association of RNAs;
  7. goverenace of RNA administration by the MoF; and
  8. provisions concerning transitions from previous regulations of RNA.

In a nutshell, FMR 216/2017 regulates the eligibility, rights and obligations of Registered Accountants. Its core mandate of is that all professional accountants in Indonesia must:
  1. be highly competent, through a process of education, professional examination and relevant work experience in the field of accountancy;
  2. maintain professional competence through continuing professional education and continuing professional development;
  3. be a good standing member of a PAO in Indonesia; and
  4. comply with the professional standards and code of conduct.

In practice, the regulation requires that to become a state-registered accountant a person must meet the following requirements:
  1. has passed Chartered Accountants Indonesia (CA), Certified Public Accountant (CPA), and Certified Profesional Management Accountant (CPMA) examination conducted by the PAO;
  2. has had relevant work experience in the field of accounting; and
  3. be a good standing member of the PAO.

Law No. 5 of 2011 governs the public accountant profession including the auditors including:
  1. scope of CPA service;
  2. licensing of CPA and accounting firms;
  3. entitlement, obligation, and prohibition for the CPA and CPA office;
  4. a partnership between inter-CPA office and the partnership between local CPA office and foreign CPA office or foreign audit organization;
  5. a professional association of the CPA;
  6. professional CPA Committee;
  7. guidance and supervision by the Minister;
  8. administrative penalty; and
  9. criminal provision.

A bureau under the Ministry of Finance called “the Finance Profession Supervisory Centre” (PPPK) has oversight of the practice of accounting firms and appraisers. PPPK is also a member of the International Forum of Independent Auditor Regulators (IFIAR).

The bureau issues Registered Accountants certificates as well as licences for practising public accountants and has a right to administer sanctions to CAs and CPAs who violate the regulations. PPPK’s main responsibilities are:
  1. collecting, processing and analysing the requirements to be Registered Accountants, CPA and CPA office;
  2. preparation of policy formulation in the field of state registered accountant, public account;
  3. development and supervisory of accountancy services firm, public accounting services; and
  4. presenting information on Registered Accountants, CPA.
PPPK’s functions include:
  1. preparation of materials for the formulation of State registered Accountants, CPA and appraisal profession development, licensing, and development of accounting services and appraisal services;
  2. preparation and implementation of program monitoring and inspection activities of state registered accountant, public accountants and public appraisal; and
  3. presentation of State registered Accountants, CPA and appraisers information.

Some of the authorities are shared with and/or delegated to other institutions, for example:
  1. Professional Standards/Audit standard-setting and CA/CPA examination are carried out by the professional association of accountants/public accountants.
  2. Continuing Professional Education Program is carried out jointly by the MOF and or by the professional association of accountants/public accountants.
A special approval from the Bank Indonesia (central bank) is required to conduct the audit of banks. Similarly, for the audit of State Owned Enterprises and public listed companies, special approval is needed from the Supreme Audit Institution and Indonesian Capital Market & Financial Institution Supervisory Agency respectively.

A CPA must also obtain the required license to perform any kind of services (e.g. act as a liquidator or curator) if such license is required by statutory legislation regulating the service. Being a registered CPA does not permit the individual to act, for example, as approved tax agent for compliance with tax law purpose unless relevant license has been obtained (the Government issues separate license for individual in order for them to provide the tax compliance service).

It has to be noted that other legislations also mention and refer to acceptable financial accounting standards although there is no reference to the definitive standard-setting body. For example, the Companies Law (Law 40 of 27) states that “[The term] “financial accounting standards” refers to accounting standards set by an Indonesian professional accountant association recognized by the Government of Republic of Indonesia.”

DSAP promulgates professional technical and ethical standards for public accountant in rendering their services (auditing, review, examination, quality assurance etc.). For the accounting standards, the Capital Market Law is the only law that specifically provides the Indonesian Financial Accounting Standards (PSAK) set by the Indonesian Financial Accounting Standards Board (DSAK) under The IAI.
  1. Mrs. Erawati (Chairman)
    Director of the Financial Profession Supervisory Center of the Ministry of Finance
  2. Mr. Arie Wibowo (Executive Chair 1)
    Head of Division of Financial Profession Development 
  3. Mr. Gusrah Kharisma Partha Mandala (Executive Chair 2)
    Head of Subdivision of Accounting Profession Development
  4. Ms. Anindita Yuliarni (Coordinator)
  5. Mrs. Lindawati Gani (Member)
  6. Mrs. Elly Zarni Husin (Member)
  7. Mr. Muhammad Kurniawan (Member)
  8. Mr. Handoko Tomo (Member)
  9. Mr. Agung Nugroho Soedibyo (Member)
  10. Mr. Indra Pratama (Member)

Regulated Accounting Services

Approval (license) as Public Accountant 

NAB Membership and/or PRA Registration

NAB Requirement :

Yes, must be IAPI Member (Certified Public Accountant).

NAB Membership and/or PRA Registration Requirement
(such as examination, test, recognised qualifications, etc)

NAB Requirement:

Must be CPA, must complete of the below:

  1. D4 / S1 / S2 / S3 graduates majoring in accounting;
  2. passed the examination of the public accounting profession;
  3. have accounting or audit work experience

PRA Requirement :

Must obtain approval/audit license from MOF. 

Citizenship Requirement

No, Only Residence Requirement


Subject to domestic regulations such as Public Accountants Act, Companies Act, MOF (AGD) Guidelines ,immigration & employment laws, etc.

Eligibility requirement, where applicable (ASEAN CPA/RFPA)

Not open to RFPA.

(Practising Accounting in Accounting Service Firm)

Approval (license) as Practising Accountant.

NAB Membership and/or PRA Registration

NAB Requirement :

Yes, must be IAI Member (Chartered Accountant).

NAB Membership and/or PRA Registration Requirement
(such as examination, test, recognised qualifications, etc)

NAB Requirement:

Must be CA, must complete of the below:

  1. passed the CA certification exam in Indonesia carried out by IAI;
  2. Have experience and / or carry out professional practice in the field of accounting, both in the education sector, corporate, public sector, and public accountant practitioners whose data is verified for at least 3 (three) years in the accounting field obtained in the last 7 (seven) years ;
  3. as a member of IAI.

PRA Requirement :

Must obtain Accountant State Register (license from MOF)

Citizenship Requirement

No, Only Residence Requirement


Subject to domestic regulations such as Accountants Act, Companies Act, MOF (AGD) Guidelines ,immigration & employment laws, etc

Eligibility requirement, where applicable (ASEAN CPA/RFPA)

Not open to RFPA.

Non-Regulated Accounting Services

NAB Membership and/or PRA Registration

Not Applicable.

NAB Membership and/or PRA Registration Requirement
(such as examination, test, recognised qualifications, etc)

Not Applicable.

Citizenship Requirement

Not Applicable.


Not Applicable.


Eligibility requirement, where applicable (ASEAN CPA/RFPA)


All About Registered Foreign Professional Accountant (RFPA)

Registration Fee (Per 3 Years)        : 9.000.000 IDR

Renewal (Per 3 Years)                        : 8.500.000 IDR


Assessment Statements

Notes of Revisions


Accountancy Services​