Audit & Financial Report

A Financial Audit is an independent and systematic examination of an entity's financial statements conducted by a Certified Public Accountant to provide an opinion on the fairness of the presentation of financial statements. In 2026, audit standards are tightened with aspects of compliance with the latest financial transparency regulations (One Financial Data).

Audited financial reports become an important instrument for increasing the trust of stakeholders such as investors, creditors, the government, and business partners. Financial audits have also become a mandatory requirement to participate in e-Catalog tenders, apply for bank credit, go public, as well as for 16-digit company tax reporting.

LATEST LEGAL BASIS:

• Law No. 5 of 2011 concerning Public Accountants

• Minister of Finance Regulation No. 186/2025 concerning Digital Audit Standards

• 2026 Updated Financial Accounting Standards (SAK/PSAK)

• Professional Standards for Public Accountants (SPAP) v4.0

2026 AUDIT PROCESS:

The process now involves integrating the company's accounting system with AI-based audit tools to detect anomalies faster, followed by physical verification and the issuance of an audit opinion officially registered with the PPPK of the Ministry of Finance.