1 P a g e GENERAL GUIDELINES INVESTIGATION ENGAGEMENT FOR PUBLIC ACCOUNTANTS IN INDONESIA Budiandru 1, Riandika Saputro 2, Arianurzahra 3 1 Lecturer, Faculty of Economics and Business, University of Muhammadiyah Prof. DR Hamka 2 Staff Auditor Public Accountant Firm Budiandru 3 Staff Auditor Public Accountant Firm Budiandru budiandru01@gmail.com 1, riiandika@gmail.com 2, zahraaya09@gmail.com 3 ABSTRACTION The profession of public accountant is a profession which its work is widely used by the public as one of the important considerations in decision making. Therefore, the public accountants profession has a big role in supporting national economy and improving the transparency and quality of information in finance. In this case guidelines is needed as a reference for public accountants in providing services. The guidelines had been issued by regulatory authorities such as the IAPI (Association of Public Accountants Indonesia) which makes the SPAP (Public Accountants Professional Standards) defined as the quality standards that must be complied by Public Accountant in the profession of services as regulated in point 11 article 1 of Consitution of the Republic Indonesia No. 5 2011 concerning Public Accountant. Public Accountant is a person who has obtained a license to provide services, as regulated in point (1) of article 1 of Consitution of the Republic Indonesia No. 5 Year 2011 concerning Public Accountant. The preparation of investigation engagement for a Public Accountant is to provide a norm as a gueideline for Practitioners in Public Accountant Firm (KAP) to planning, practicing, and reporting on all activities in the field of investigative services. The purpose of preparation of the guidelines for investigation engagement for Certified Public Accountants is to achive the output of quality investigation activities and provide value added for stakeholders in decision-making and policy-making relating to the handling of problems, cases, cases of irregularities, case, case of financial irregularities. Keywords: General Guidelines Investigation Engagement Public Accountant, Audit Investigation, Certified Public Accountant, IAPI
2 P a g e A. Intoduction The profession of public accountant is a profession which its work is widely used by the public as one of the important considerations in decision making. Therefore, the public accountants profession has a big role in supporting national economy and improving the transparency and quality of information in finance. Public accountant is a person who has obtained a license to provide assurance services or non-assurance services, as provided in paragraph (1), (2) and (3) of article 3 of Consitution of the Republic Indonesia No. 5 Year 2011 concerning about Public Accountant. In providing public accountant services through the Public Accountants Firm (KAP) and obliged to comply and implement the Public Accountants Professional Standards (SPAP) and professional code of ethics and legislation relating to the services provided. B. Literature Review a) Public understanding 1. Public accountant is a person who has obtained a license to provide assurance services or non-assurance services, as provided in paragraph (1), (2) and (3) of article 3 of Consitution of the Republic Indonesia No. 5 Year 2011 concerning about Public Accountant. 2. Public Accountants Firm, hereinafter referred to as KAP, is a business entity incorporated under the provisions of the legislation and obtain business licenses as provided for in point (5) of article 1 of Consitution of the Republic Indonesia No. 5 Year 2011 about Public Accountant. 3. Public Accountants provide assurance services, as follows: a. Auditing services the historical financial information b. Reviews services the historical financial information c. Other assurance services. The meaning of other assurance services are assurance engagements other than audit or reviews services the historical financial information, such as the assurance engagement to evaluate compliance with the rules as described in paragraph (c) of paragraph (1) of article 3 of Consitution of the Republic Indonesia No. 5 Year 2011 concerning about Public Accountant. 4. In addition to assurance services, Public Accountants may provide other services related to accounting, finance, and management, such as, services agreed procedures on the financial information as has been provided in paragraph (3) of article 3 of of Consitution of the Republic Indonesia No. 5 Year 2011 concerning about Public Accountant. 5. Public Accountant in providing the services required: a. through KAP b. Obeying and implement SPAP and code of ethics of the profession, as well as laws and regulations relating to the services provided: c. Create working paper and be responsible for the working paper. As already stipulated in item (a), (b), (c) number (2) of article 25 of Consitution of the Republic Indonesia No. 5 of 2011 concerning Public Accountant. 6. Public Accountants Professional Standards, hereinafter reffered as SPAP, is set to be the reference quality measure that must be obeyed by Public Accountant in the
3 P a g e provision of services as specified in point (11) of Article 1 of Consitution of the Republic Indonesia No. 5 Year 2011 concerning about Public Accountant. 7. Audit is the process of collecting and evaluating evidence of measurable information about a business unit performed by a competent and independent person to be able to determine and report the conformity of information referred to the criteria that have been determined. 8. Audit Specific Purposes is an audit conducted by a special purpose beyond financial audit and performance audit. Included in the audit specific objectives are the audit investigation and audit in order to calculate the country's financial losses. 9. Invesitgasi engagement is the process of searching, finding and collecting evidence in a systematic and measurable aims to reveal the case whether or not an act of financial irregularities. 10. Engagement in order Calculation of Financial Losses are Engagement with the specific intended purpose of forming an opinion on the value of losses to the state or non-state business entities (private) arising from a case / cases of irregularities and used to support litigation. 11. The problem is conditions addressing the difference between what happened with that supposed to happen in financial management. 12. The case is allegations of irregularities in financial management actions may disrupt entity effort in achieving its objectives. 13. The case is acts of financial irregularities that indicate a criminal act. 14. Hypothesis is a presently formulated and accepted presumption that can explain the facts or conditions that are suspected to contain irregularities and are used as guidance for determining further Investigation measures. 15. Criteria is benchmarks used to evaluate or measure principalities, including where relevant, comparisons for presentation and disclosure.is a business entity institutional / profit-oriented organizations or non-profit, private sector companies, state companies and / or state enterprises, regional companies and / or companies belonging to the region, as stipulated in the provisions of the legislation on institutions. 16. Assignment History is a collection of documentation of the history of the assignment to investigation from the letter of request of assignment to completion of assignment and other documents relevant to the history of an assignment. 17. An entity is a profit-or-profit-oriented organization / organization, a private sector enterprise, a state enterprise and / or a state-owned enterprise, a regional enterprise and / or a regional-owned enterprise, as governed by the relevant law. 18. The Investigating Agency is the Police of the Republic of Indonesia (POLRI), the Attorney of the Republic of Indonesia, and the Corruption Eradication Commission (KPK) and other institutions / institutions in accordance with the prevailing law provisions. 19. Financial losses of the Company (private sector) is loss of corporate wealth or increased liability companies being offset by achievement to match, which is caused by an act against the law, abuse of authority / opportunity or means available to a person for the position or the position, negligence a person, and / or caused by circumstances beyond human ability (force majeure). In the context of Articles 2 and 3 of Law Number 31 Year 1999 in conjunction with Law Number 20 Year 2011 concerning the Eradication of Corruption, the financial
4 P a g e loss of the state in question is caused by unlawful acts (article 2), misuse of authority, opportunity or means that existed to a person because of his position or position (art. 3). 20. State Treasury shall be referred to in Consitution of the Republic Indonesia No. 31 Year 1999 in conjunction with Law Number 20 Year 2001 concerning the Eradication of Corruption and Consitution of the Republic Indonesia No. 17 Year 2003 regarding State Finance. 21. The Company's financial loss (private sector) is the decreasing of the company's wealth or the increase of the company's liabilities without being matched by equivalent achievement, caused by an act against the law, the abuse of authority or opportunity or means existing to a person due to position or position, and / or caused by circumstances beyond human capability (force majeure). 22. Expert s Testimony is giving professional opinion based on membership in a criminal case and / or civil to make light of a case for the investigator and / or Judge. 23. Investigation Engagement Guidelines for Public Accountants is guidelines governing the management of the engagement in the field of investigation as the applicable minimum quality measurements in Public Accountant to conduct an investigation of the engagement. 24. The Company's financial loss (private sector) Engagement Guidelines Systematics Investigation, as follows: a. General Guidelines for Abbreviated (GG) b. Planning Guidelines for Abbreviated (PG) c. Operating Procedures for Abbreviated (OP) d. Reporting Guidlines for Abbereviated (RG) b) Scope 1. The scope of the investigation of the engagement guidelines are: 1) Engagement Guidelines for the investigation public accountant (book 1) 2) Engagement investigation for the purpose of an audit investigation (book 2) 3) Engagement investigation for the purpose of calculating the financial losses (book 3) 4) Engagement investigation for the purpose of giving information from an expert (Book 4) 2. The scope of the investigation request may come from: 1) Development of findings of previous audit results If in the implementation of previous audit found the existence of a strong suspicion of irregularities which indicated to financial harm, and based on the request of the authorities, it can ditinjaklanjuti with the engagement of the investigation. 2) The request of the business entity on the alleged financial irregularities. Demand party business entities which found the allegations of financial irregularities have taken place, it can be followed up with an investigation of the engagement. 3) The request of Investigator and / or the Court Decision At the request of the Investigating Agency either directly or through court appointment may be followed up with an investigative and / or engagement engagement in the context of calculating financial losses and / or providing expert
5 P a g e information. At the request of non-investigating agencies through court appointments can be followed up with an investigative engagement. c) Legislation 1. The Consitution of the Republic Indonesia Explanation on Paragraph (1) of Article 32 The Consitution of the Republic Indonesia No. 31 of 1999 on Corruption Eradication stated as follows, "What is meant by" blatantly no state financial losses "are losses that can already be calculated based on the findings of the authorized agency or Public Accountant. " 2. Paragraph 7 Paragraph (3.14) Decision Number 31 / PUU-X / 2012 of the Constitutional Court of the Republic of Indonesia stated as follows: "Therefore, according to the Court, the Commission not only to coordinate with the BPKP (State Development Audit Agency) and the BPK (Indonesian Supreme Audit Institution) in order as evidence of a crime of corruption, but can also coordinate with instasi another, even biased prove itself beyond the findings of BPKP and BPK, for example by inviting experts or by requesting materials of the Inspector General or the respective agencies of government agencies, even from other parties (including the company), which can show the truth materill in the calculation of losses to the state and / or be able to prove the case that is being handled " 3. The Consitution of the Republic Indonesia No. 8 of 1981 on Criminal Procedure law Paragraph (1) and (2) Article 179 states the following: (1) "Everyone who was asked the statement as judicial medical expert or a doctor or other expert is required to provide expert testimony for the sake of justice " (2) "All of these conditions apply to witnesses as well as those who provide expert testimony, in the provisions that took the oath and the promise of providing the best possible information and which actually according to my knowledge in the field of expertise" Paragraph (1) of Article 184 states the following: (1) "Legal evidence is: a. Witness Statement b. Description Expert c. Letter of Instructions d. Description Defendant Paragraph 1 of Article 186 states the following: "Statement of Expert is what an expert has stated in court" (C) of paragraph 2 of Article 186 states the following: "The letter referred to Article 184 paragraph (1) letter c, made on oath occupation or made with the vow, are: (C) "Letter from an expert statement based on his or her expertise about something or something formally requested state thereof" As one of the supporting profession on activities related to the investigation of the Public Accountant required to continually improve the competence and professionalism in order to meet the needs of service users and carrying out public confidence. To maintain the quality of the assignment investigation product above, it is necessary to guide the Investigation Engagement Guidance for Public Accountants which is the
6 P a g e guideline that regulates the management of the investigation tasks as a minimum quality measure applicable to the Public Accountant in carrying out investigative services. This Investigative Engagement Guideline shall be guided by all Public Accountants who engage in investigative fields to ensure that the resulting output is professionally accountable. This document is composed of: 1) Book-1 Investigation Engagement Guidelines For Public Accountants Contains introduction, general guidelines, planning guidelines, guidelines for implementation and reporting guidelines which refer to the best practices accounting and auditing. 2) Book-2 Investigation To Purpose Audit Engagement Investigation (SPAP-based SPA.3000) Contains introduction, planning, implementation, and reporting on assurance engagements for audit purposes investigation refers to the standard best practices the accounting and auditing profession. 3) Books-3 Engagement Investigation For Interest Calculation of Financial Losses (SPAPbased SJT.4400) Contains introduction, planning, implementation, and reporting on an agreement on the agreed procedures for the purpose of calculating the financial losses which refers on standards and best practices accounting and auditing profession. 4) Books-4 Engagement Investigation For Giving Purpose Specification Expert (SPAP-based SJK.100) Contains introduction, planning, implementation, and reporting on an agreement on consulting services for the purpose of providing expert information which refers to the best pratices of the accounting and auditing professional profession. C. Scope of Engagement Investigation Employer Information Expert Calculation of Financial Losses
7 P a g e The application of this investigation engagement guidelines are expected to be in uniformity in the planning, implementation, and reporting in the engagement related to the investigation services in the Public Accountant. a) Basic and Referral 1) The Consitution of the Republic Indonesia No. 5 of 2011 on Public Accountants. 2) The Consitution of the Republic Indonesia No. 31 of 1999 jo Law No. 20 of 2001 on Corruption Eradication. 3) The Consitution of the Republic Indonesia No. 8 of 1981 on the Law of Criminal Procedure. 4) Government Regulation No. 20 of 2015 on Public Accounting Practice. 5) Constitutional Court Decree No. 31 / PUU-X / 2012 the Constitutional Court of the Republic of Indonesia on Testing Act No. 30 of 2002 on the Corruption Eradication Commission on the Constitution of the Republic of Indonesia of 1945; 6) Minister of Finance Decree No. 443 / KMK.01 / 2011 regarding the Indonesian Institute of Accountants as Professional Association of Certified Public Accountants 7) Finance Minister Regulation No. 17 / PMK.01 / 2008 on Public Accounting Services; 8) BPK (Indonesian Supreme Audit Institution) Chief Regulation No. PER-1314 / K / D6/ 2012 on the Audit Field Assignment Guidelines. 9) Papers Pusdiklat BPK MA Code: 2140 Fifth Edition of 2008 on Fraud Auditing 10) Articles of Association Certified Public Accountants Institute of Indonesia. 11) By laws of The Certified Public Accountants Institute of Indonesia. 12) The Board of Certified Public Accountants Institute of Indonesia Decree No. 15 of 2016 concerning Adhoc Team Preparation investigation procedures for the purposes of the disclosure of alleged cases of loss in the position or state losses in accordance with applicable laws and regulations. D. Purpose and objectives The purpose of the preparation of an investigative engagement for a Public Accountant to provide norms that serve as a minimum guideline for Practitioners in the Public Accountants Firm (KAP) to plan, implement, and report on all activities in the field of investigative services. The purpose of preparation of guidelines for investigation engagement for Public Accountants is the achievement of the output of quality investigation activities and provide value added for stakeholders in decision making and policy determination related to the handling of problems, cases, cases of irregularities of the problem, case, case of financial irregularities. E. Profession existence AP & Professional Association The authority Builder Standard Professional Association of Certified Public Accountants as referred to in Article 43 paragraph (2) the authority to prepare and establish SPAP (Article 44 paragraph (1) letter (a) of Act No. 5 of 2011) F. Accuracy of Professional and Ethical Code 1. Practitioners should use professional their professional expertise due professional care and prudently in every assignment. 2. Due professional care performed in every assignment process, is among others: 1) Formulation of purpose of the assignment. 2) Determination of the scope of assignment including evaluation of risk assignment.
8 P a g e 3) Selection of the test and the results 4) Selection of types and resources available to achieve the objectives. 5) Determine the significance of the risks identified in investigation, impact and risk mitigation. 6) Collection and evaluation of investigative evidence 7) Determination of competencies, integration and conclusions taken by other parties (other experts) related to the investigation field. 3. Practitioners must obey the Code of Ethics in accordance with applicable standards. Engagement Guidelines Needs Investigation 1. Liabilities of Certified Public Accountants: Comply with and implement the SPAP and professional code of ethics, as well as the laws and regulations relating to the services provided (Article 25 Clause (2) Letter (b) of Law No. 5 of 2011) 2. The Rights of Public Accountant. Obtaining legal protection throughout has provided services in accordance with the SPAP (Article 24 of Law No. 5 of 2011). G. Public Recognition of IAPI (Institute of Certified Public Accountants Indonesia) Implementation of the investigative audit in state institutions and government agencies are bound to the provisions contained in the State Financial Inspection Standards or SPKN. Meanwhile, the audit investigative auditor in non-governmental auditors may refer to inspection standards issued by institutions that have the authority to issue such standards, in Indonesia such as the Indonesian Institute of Certified Public Accountants or other standards of examination depending on the relationship between the auditor and the mandator audit. Wholeness KPAP: Membership of the Public Accounting Profession Committee referred to in paragraph (1) amounted to 13 (thirteen) consisting of the following elements: Board of SPAP (Article 45 paragraph (2) Clause (I) of Law No. 5 of 2011) 1. Practitioners in the field of investigation must have the knowledge, skills and competencies necessary to perform their duties, gained from formal education, training, certification and work experience. 2. In the event that a practitioner does not possess the specific skills required for an engagement, the practitioner may use other necessary experts. 3. In the case of the use of experts, practitioners must assess professional qualifications, competence and relevant experience, independasi and expert quality control process before receiving penugasaa. Pengguanaan experts should be supervised to believe that the scope of the assignment of experts in accordance with the assignment needs. H. Independence and Objectivity 1. In carrying out the investigation of the engagement, the public accountant must be independent and objective, both factually (in fact) and as well as appearance (performance) 2. In the event of a situation and / or interpretation of a interference independence and objectivity, the public accountant should consider the sustainability of the assignment.
9 P a g e 3. In accordance with the role of the Public Accountant who can provide a consulting services and assurance service, the engagement can be divided into the following investigations: 1) Consultative Service (consulting) such in the form of conducting an evaluation activities in the form of reviewing all provisions of the rules that provide opportunities for criminal acts, or as a resource and giving opinions. 2) Assurance Service (assurance) is a form of engagement biased investigation and / or engagement calculation of financial loss. 3) A combination of consulting services (consulting) and assurance service (assurance) may be in the form of expert information. The assignment of expert statement which is the continuation of the financial loss calculation in the case of criminal acts is an assurance service (assurance), while the provision of expert information which is not a continuation of the investigative engagement of the calculation of the state financial loss is non-insurance namely the consulative (consulting). The General Guidelines set forth in this Investigative Engagement Guide apply to all types of engagements in the form of consulting services and assurance services, while the Planning Manual, Implementation Guidelines and Reporting Guidelines apply to assurance assignments. I. Framework for Assurance Engagements (SPAP, 2016) a) General Principles and Responsibilities Series SA 200 : Overall Objectives of the independent auditors and Audit Based Auditing standards SA 210: Approval of Terms of the Audit Engagement SA 220: Quality Control for Audit Financial Statements SA 230: Audit documentation SA 240: Auditor's Responsibility Related to Fraud in an Audit on Financial statements SA 250: Consideration of Regulation Legislation In Audit Reports SA 260: Communication with Responsible Parties on Governance SA 265: Communicating Deficiencies in Internal Control To Party Responsible for Governance and Management b) Risk Assessment and Response to Assessed Risks Series SA 300: Planning a Financial Statements Audit SA 315: Identification and Risk Assessment Errors Through Presentation Material Understanding of the Entity and Its Environment SA 320: Materiality in Planning and Implementation Phase Audit SA 330: Auditor Response to Assessed Risks SA 402: Audit Considerations Related to the Entity Using a Services organization SA 450: Evaluating the Presentation Errors Identified During the Audit c) Audit Evidence Series SA 500: Audit evidence SA 501: Audit Evidence - Specific Considerations on Element Options SA 505: External confirmation SA 510: Auditing First Year Beginning SA 520: Analytical procedures SA 530: Audit sampling
10 P a g e SA 540: Top Audit Accounting Estimates, Including Fair Value Accounting Estimates, and Disclosure concerned SA 550: Related parties SA 560: Subsequent Events SA 570: Going Concern SA 580: Representation Letter d) Use of the Works of Others Series SA 600: Special Considerations - Audit of Group Financial Statements (Including Employment Component Auditors) SA 610: The use of the Internal Auditor Job SA 620: Use of Expert Auditor Job e) Audit Conclusions and Reporting Series SA 700: A formulation of Opinion and Reporting on Financial Statements SA 705: Modifications to the Opinion in the Independent Auditor's Report SA 706: An Emphasis paragraphs and paragraphs thing else in the auditor's report Independent SA 710: Comparative Information - keresponding figures and the comparative financial statements SA 720: The auditor's responsibility on other information in documents containing audited financial statements f) Special Area Series SA 800: Special Considerations - Audits of Financial Statements prepared in accordance with a special purpose framework SA 805: Special Considerations - Audits of the financial statements Single and One Elements, accounts, or post in the financial statements SA 810: Commitments to melaporakan overview of financial statements g) The Review Engagement Standards SPR 2400: Commitments for the Review Financial Statements SPR 2410: Engagement 'Review on Interim Financial information Performed by Independent Auditor Entities h) Standard Assurance Engagements Series SA 3000: Assurance Engagements In addition to the Audit or the Review on Historical Financial Information SA 3400: Examination of Prospective Financial Information SA 3402: Assurance Reports on Controls at Service Organizations SA 3420: Assurance Engagements for Reporting on Kompliasi Financial Information protoforma listed in the Prospectus i) Standards Related Services SJT 4400: Commitments to Implement Agreed Procedures on Information finance SJT 4410: Engagements Complications j) Quality Control Standards SPM 1: Quality Control for Public Accounting Firm Implementing Insurance Engagements (Audits, Review and Other Insurance Engagements) and Non- Inorganic Engagement. Practices already in place, standards or guidelines
11 P a g e have never existed. Of course the guidelines for the Public Accountant are good news. Appreciation and gratitude should be given to the IAPI board. J. Benefits Guidelines are as follows: 1. As guidelines for the management of investigative engagement and minimum quality measures in conducting investigative engagements.. 2. In the framework of uniformity in the handling of the investigation engagement in public accounting environment. 3. output The resulting expected to have the quality and added value for stakeholders, decision-making related to penaganan issues, cases and cases of financial irregularities both in the state sector and in the private sector. Standard Base / Referral Guidelines 1. SPAP SPA 3000 STANDARD Engagement Assurance (SPA) Assurance Engagements 3000 ABOUT OTHER THAN AUDIT OR REVIEW OF THE HISTORICAL FINANCIAL INFORMATION. Used Refrence For Investigative Audit Objectives 2. SPAP SJT 4400 Engagement AGREED TO IMPLEMENT PROCEDURES TO FINANCIAL INFORMATION. Used Refrence Engagement To Interest Calculation of Financial Losses good for the Financial Sector in the State and / or the Financial In Private Sector (private) 3. SPAP SJK 100 STANDARD CONSULTING SERVICES (SJK) 100. Used Refrensi Engagement For Giving Interest Statement of Expert, both financial experts in the sectors of the State and / or the Financial Expert On Private Sector K. Conclusion 1. Public Accountant is a person who has obtained a license to provide services, as regulated in point (1) of article 1 of Consitution of the Republic Indonesia No. 5 of 2011 concerning Public Accountant. 2. Public Accounting Firm, hereinafter referred to as KAP, is a business entity incorporated under the provisions of the legislation and obtain business licenses as provided for in point (5) of Consitution of the Republic Indonesia No. 5 of 2011 On Public Accountant. 3. Public Accountants provide assurance services, which include: a. Services audit of historical financial information b. Services reviews the historical financial information c. Other assurance services. 4. In addition to assurance services, Public Accountants can provide other services related to accounting, finance, and management, among other services agreed procedures on the financial information as has been provided in paragraph (3) of article 3 of of Consitution of the Republic Indonesia No. 5 of 2011 concerning about Public Accountant. 5. Public Accountant in providing the services required: a. through KAP b. Obeying and implement SPAP and code of ethics of the profession, as well as laws and regulations relating to the services provided:
12 P a g e c. Create working paper and be responsible for the working paper. As already stipulated in item (a), (b), (c) number (2) of article 25 of Law No. 5 Year 2011 concerning Public Accountant. 6. Public Accountants Professional Standards, hereinafter in short SPAP, is set to be the reference quality measure that must be obeyed by Public Accountant in the provision of services as specified in point (11) of Article 1 of Law No. 5 Year 2011 concerning Public Accountant. 7. Aduit is the process of collecting and evaluating buktiu of information that can be measured on the business unit made a competent and independent to be able to determine and report the suitability of the information referred to predetermined criteria. References Makalah Pusdiklat BPKP Kode MA : 2.140 Edisi Kelima Tahun 2008 tentang Fraud Auditing Institut Akuntan Publik Indonesia. (2016). Standar Profesi Akuntan Publik (SPAP). Penerbit : Salemba Empat. Jakarta. Republik Indonesia, Undang-Undang Republik Indonesia No. 5 tahun 2011 tentang Akuntan Publik. Republik Indonesia, Undang-Undang Republik Indonesia No. 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. Republik Indonesia, Undang-Undang Republik Indonesia No. 8 Tahun 1981 tentang Kitab Undang-Undang Hukum Acara Pidana. Peraturan Pemerintah No 20 Tahun 2015 tentang Praktik Akuntan Publik Keputusan Menteri Keuangan Nomor 443/KMK.01/2011 tentang Penetapan Institut Akuntan Publik Indonesia sebagai Asosiasi Profesi Akuntan Publik Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 tentang Jasa Akuntan Publik Peraturan Kepala BPKP Nomor PER-1314/K/D/2012 tentang Pedoman Penugasaan Bidang Investigasi