- The Minister of Finance (“Minister”) recently issued Regulation No. 186/PMK.01/2021 on the Guidance and Supervision of Public Accountants (“Regulation 186/2021”), which has been introduced in an effort to improve the effectiveness and efficiency of the guidance and supervision of public accountants. Regulation 186/2021 covers a broad range of matters that relate to the profession of public accountancy.
- Regulation 186/2021 now requires all of the processes that relate to licensing, the granting of approvals and applications to be conducted electronically. Said processes encompass the following, among others: 1) Licensing of public accountants; 2) Approvals for the resignation of public accountants; 3) Licensing of public accountants’ offices; 4) Approvals for the cancellation of the licenses of public accountants’ offices; 5) Licensing for the establishment of branches of public accountants’ offices; and 6) Approvals for the cancellation of licenses for the branches of public accountants’ offices.
- Furthermore, the heads of all public accountants’ offices are now obliged to submit electronic reports within 30 days of the completion of any of the following activities: 1) Changes to a list of partners; 2) Changes of office heads; 3) Changes of the heads of branch offices; or 4) Changes to the quality control systems of offices.
- Regulation 186/2021 comes into force on 15 March 2022.
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