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Jumat, Desember 31, 2021

New Electronic Licensing, Approval and Reporting Scheme for Public Accountants Introduced

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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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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Precedent Hukumonline
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Semua Fitur Paket Standard
Terjemahan Peraturan
Peraturan Konsolidasi
Premium Stories
Monthly Law Review (MLR)
Indonesian Law Digest (ILD)

STANDARD

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per bulan

Indonesian Legal Brief (ILB)
Daily Updates
Bantuan Layanan Pencarian Peraturan
Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

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