What is a Public Accountant: Definition, Rights, and Obligations

Illustration of a Public Accountant (Unsplash)

YOGYAKARTA - Public accountants are a profession that is very needed in Indonesia. This profession is related to the field of finance and is needed in various fields including business activities. To understand more about what public accountants are, read the following article.

What is a Public Accountant?

Public accountants can be interpreted as someone who works independently with accounting services, audit, to financial consulting services. The services provided by public accountants are aimed at companies and individuals. However, it should be noted that because this profession works independently, its status is not as an employee bound.

In a legal research report prepared by a team headed by Marulak Pardede, S.H., M.H., APU (National Law Development Agency, Ministry of Law and Human Rights: 2011), it is explained that in carrying out their duties, this profession has obtained permission from the Minister of Finance.

It should be noted that the status of public accountants and general accountants who are bound in companies is different. The imposition of "public" means independent and not bound. However, the profession works on the basis of a legal basis that has been determined by the state.

Reported from the official website of the Indonesian Ministry of Finance, there are several rules that are the legal basis for public accountants, namely as follows.

Law Number 5 of 2011 concerning Public Accountants Government Regulation of the Republic of Indonesia Number 20 of 2015 concerning Public Accountant Practices Government Regulation of the Republic of Indonesia Number 62 of 2020 concerning Changes to Government Regulation Number 3 of 2018 concerning Types and Tariffs for Types of Non-Tax State Revenues applicable to the Ministry of Finance Government Regulation of the Republic of Indonesia Number 186 / PMK.01 / 2021 concerning the Guidance and Supervision of Public Accountants.Public Accountant Obligations

In carrying out his profession, public accountants are bound by obligations that must be fulfilled. The following are the obligations of the public accounting profession according to Law Number 5 of 2011 concerning Public Accountants.

Joining the Public Accountants Professional Association which has ministerial regulations related to Residing in Indonesia, establishing or becoming a Partner in a KAP within 180 days from the issuance of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report of the KAP or the date of the last audit report

A public accountant has several rights that are regulated according to official rules. Here are the rights of public accountants.

Receiving remuneration for services Receiving legal protection as long as they have provided services in accordance with the SPAP Obtaining information, data, and other documents related to the provision of services in accordance with the provisions of laws and regulations.

That's the information related to what is a public accountant. Visit VOI.id for other interesting information.