REALIZING THE PUBLIC ACCOUNTANT INTEGRITY, QUALIFIED AND COMPETENCE

REALIZING THE PUBLIC ACCOUNTANT INTEGRITY, QUALIFIED AND COMPETENCE

INSTITUT AKUNTAN PUBLIK INDONESIA Indonesian Institute of Certified Public Accountants

Tentang IAPI About IICPA INSTITUT AKUNTAN PUBLIK INDONESIA (IAPI) atau Indonesian Institute of Certified Public Accountants (IICPA)

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Merupakan satu-satunya organisasi nasional profesi Akuntan Publik yang diakui di Indonesia. Hadirnya IAPI bertujuan untuk mewujudkan Akuntan Publik yang berintegritas, berkualitas, berkompetensi dan berstandar internasional.

Is the only recognized national Public Accountants organization in Indonesia. The establishment of IICPA has the purpose of generating Public Accountants with integrity, quality, competency, and international standard.

IAPI berdiri pada 24 Mei 2007. IAPI memiliki otoritas untuk menyelenggarakan tugas-tugas sebagaimana tertuang dalam Undang-Undang Republik Indonesia Nomor 5 tahun 2011: Menyusun dan menetapkan Standar Profesional Akuntan Publik (SPAP), Menyelenggarakan Ujian Sertifikasi Akuntan Publik, Menyelenggarakan Pendidikan Profesional Berkelanjutan, Melakukan Reviu Mutu anggota.

IICPA was established on May 24, 2007. IICPA has the authority to implement the duties as set forth in Law of the Republic of Indonesia Number 5 year 2011: Preparing and stipulating the Public Accountant Professional Standards (SPAP), Organizing Public Accountant Certification Examination, Organizing Continuing Professional Education, and Conducting Quality Review on members.

INSTITUT AKUNTAN PUBLIK INDONESIA (IAPI)

ORGANIZATIONAL PROFILE

JejakLangkah IAPI IICPA Milestones 23 DES 1957

IAI

7 APR 1977

1994

IAI-SAP

IAI-KAP

Ikatan Akuntan Indonesia (IAI) berdiri pada 23 Desember 1957.

1957

Indonesian Institute of Accountants (IAI) established on December 23, 1957

2007

Ikatan Akuntan Indonesia Seksi Akuntan Publik berdiri pada 7 April 1977.

1977

Indonesian Institute of Accountants (IAI) Public Accountant Section established on April 7, 1977. Dalam Kongres IAI ke VII, Seksi Akuntan Publik bertransformasi menjadi Kompartemen Akuntan Publik.

1994

During the 7th Congress of IAI, Public Accountant Section transformed to Certified Public Accountants Compartment.

24 MEI 2007

IAPI Pada 24 Mei 2007 Institut Akuntan Publik Indonesia (IAPI) resmi berdiri. Pendirian diputuskan melalui Rapat Umum Anggota Luar Biasa IAI – Kompartemen Akuntan Publik. Exactly on May 24, 2007, the Indonesian Institute of Certified Public Accountants (IICPA) was established, which was decided by the Extraordinary General Meeting of IAI – Certified Public Accountants Compartment. Terbit Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 yang menyatakan IAPI sebagai organisasi profesi akuntan publik.

2008

The Government of the Republic of Indonesia through Regulation of the Minister of Finance Number 17/PMK.01/2008 recognizes IICPA as public accountant professional organization.



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Program IAPI IICPA Programs

UJIAN PROFESI AKUNTAN PUBLIK

STANDAR PROFESIONAL AKUNTAN PUBLIK

PUBLIC ACCOUNTANT PROFESSIONAL EXAMINATION

PUBLIC ACCOUNTANT PROFESSIONAL STANDARDS

Ujian Profesi Akuntan Publik diselenggarakan IAPI berdasarkan ketentuan peraturan perundangan yang berlaku serta mengadopsi persyaratan Internasional Education Standard (IES) yang diterbitkan oleh IFAC.

IAPI menyusun dan menerbitkan Standar Profesional Akuntan Publik (SPAP) dan Kode Etik Profesi Akuntan Publik, sebagai pedoman bagi Akuntan Publik. SPAP dan Kode Etik ini merupakan acuan ukuran mutu yang wajib dipatuhi Akuntan Publik.

The Public Accountant Professional Examination is held by IICPA based on the applicable laws and regulations as well as by adopting the requirements of the International Education Standard (IES) issued by IFAC.

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IICPA prepares and issues the Public Accountant Professional Standards (SPAP) and Public Accountant Professional Code of Ethics, as guidance for Public Accountants. These SPAP and Code of Ethics constitute reference for quality measurement which must be complied with by Public Accountants.

PELATIHAN PROFESIONAL BERKELANJUTAN CONTINUING PROFESSIONAL TRAINING

Pelatihan Profesional Berkelanjutan (PPL) adalah program belajar yang terus menerus yang harus ditempuh anggota IAPI untuk memelihara, meningkatkan dan mengembangkan kompetensi profesionalnya. PPL diselenggarakan dalam berbagai bentuk seperti Pelatihan, Lokakarya/Workshop, Diskusi Panel, Seminar, Konferensi, dan Konvensi atau Simposium. Continuing Professional Training (PPL) is a continuous study program which must be taken by IICPA members in order to maintain, improve and develop their professional competency. PPL is held in various forms, such as Training, Workshop, Panel Discussion, Seminar, Conference, and Convention or Symposium.

REVIU MUTU

MEDIA MEDIA

QUALITY REVIEW

Reviu Mutu merupakan penalaahan pelaksanaan pekerjaan Akuntan Publik yang bertujuan untuk memastikan bahwa Akuntan Publik atau Kantor Akuntan Publik telah mematuhi Standar Profesi Akuntan Publik dan Kode Etik Profesi Akuntan Publik, serta peraturan-peraturan lain yang berlaku.

IAPI melakukan pengembangan media untuk mendiseminasikan ide-ide, gagasan, dan wawasan mengenai Akuntan Publik. Ragam bentuk pengembangan media yang dilakukan oleh IAPI adalah penerbitan buku, penerbitan majalah, pengelolaan situs internet, dan pengembangan jejaring media sosial.

Quality Review is examination on the implementation of Public Accountant work with the purpose of ensuring that Public Accountants or Public Accounting Firms have complied with the Public Accountant Professional Standards and Public Accountant Professional Code of Ethics, as well as other applicable regulations.

IICPA conducts media development for disseminating ideas, concepts, and insights on Public Accountants. The various forms of media development conducted by IICPA are publication of books, publication of magazines, management of internet sites, and development of social media network.



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Keanggotaan Membership ANGGOTA IAPI

IICPA MEMBERS

Anggota IAPI terdiri atas: 1. Perorangan yang memiliki izin praktik Akuntan Publik; 2. Perorangan yang memiliki Surat Tanda Terdaftar dari Menteri Keuangan Republik Indonesia sebagai Rekan Non Akuntan Publik; 3. Perorangan yang memiliki sertifikasi Certified Public Accountant of Indonesia dan bekerja di profesi Akuntan Publik, namun tidak memiliki izin praktik Akuntan Publik; 4. Perorangan yang memiliki sertifikasi Certified Public Accountant of Indonesia dan tidak bekerja di profesi Akuntan Publik, namun tidak memiliki izin praktik Akuntan Publik; 5. Perorangan yang memiliki gelar Akuntan Register Negara yang bekerja di kantor akuntan publik; 6. Perorangan yang telah memenuhi persyaratan sebagai associate, yaitu: • Memiliki pengalaman kerja dalam bidang auditing, akuntansi atau keuangan lainnya yang relevan sekurang-kurangnya 2 (dua) tahun; • Memiliki reputasi dan integritas baik yang dibuktikan di antaranya dengan surat rekomendasi dari pimpinan kantor tempat bekerja atau rekan kerja; • Direkomendasikan oleh anggota IAPI pemegang hak suara (Akuntan Publik); • Memiliki minat dan berkomitmen untuk memberikan kontribusi terhadap pengembangan profesi Akuntan Publik. 7. Perorangan lainnya yang pada saat peraturan ini diterbitkan telah ditetapkan sebagai anggota luar biasa Institut; 8. Perorangan yang berjasa kepada profesi Akuntan Publik, dan ditetapkan oleh Pengurus Institut sebagai Anggota Kehormatan Institut.

The members of IICPA consist of the following: 1. Individuals having Public Accountant practice license; 2. Individuals having Registration Certificate from the Minister of Finance of the Republic of Indonesia as Non Public Accountant Partner; 3. Individuals having Certified Public Accountant of Indonesia certification and having the profession of Public Accountant, but having no Public Accountant practice license; 4. Individuals having Certified Public Accountant of Indonesia certificate and not having the profession of Public Accountant, but having no Public Accountant practice license; 5. Individuals having State Register Accountant title working at public accounting firms; 6. Individuals having met the requirements as associate, namely as follows: • Having work experience in the field of auditing, accounting or other relevant fields of finance of at least 2 (two) years; • Having good reputation and integrity, proven, among other things, by recommendation letter from the head of office where he/she works or from a colleague; • Recommended by an IICPA member with voting right (Public Accountant); • Having the interest and commitment to give contribution to the development of Public Accountant profession. 7. Other individuals who, at the time this regulation is issued, have been stipulated as extraordinary members of the Institute; 8. Individuals who are meritorious to the Public Accountant profession, and are stipulated by the Management Board of the Institute as Honorary Member of the Institute.

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Pendaftaran Anggota IAPI IICPA Membership Registration Mekanisme pendaftaran menjadi anggota IAPI: 1. Perorangan yang telah memenuhi persyaratan ditetapkan menjadi anggota dengan persetujuan Pengurus IAPI dan/atau Komite Keanggotan dan Advokasi IPAI yang disebutkan dalam Berita Acara Penerimaan Anggota serta diterbitkan Surat Persetujuan Menjadi Anggota IAPI. 2. Kartu anggota diterbitkan setelah permohonan menjadi anggota disetujui oleh Pengurus IAPI dan/atau Komite Keanggotaan dan Advokasi IPAI. 3. Calon anggota membayar uang pendaftaran dan iuran tahunan. The registration mechanism for becoming an IICPA member is as follows: 1. Individuals having met the requirements to be stipulated as member with approval from the Management Board of IICPA and/or IICPA Membership and Advocacy Committee, who are stated in the Official Report of Member Acceptance and to whom an Approval Letter for Becoming IICPA Member has been issued. 2. The membership card is issued after the application for membership is approved by the Management Board of IICPA and/or IICPA Membership and Advocacy Committee. 3. The candidate member pays registration fee and annual fee.



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INSTITUT AKUNTAN PUBLIK INDONESIA INDONESIAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

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REALIZING THE PUBLIC ACCOUNTANT INTEGRITY, QUALIFIED AND COMPETENCE

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