Based on Law Number 15 of 2006 on the Audit Board of the Republic of Indonesia (BPK), BPK may appoint public accountants to conduct audits of state finances to work for and on behalf of BPK. The public accountant may audit state finances following statutory provisions. The public accountant referred to is an auditor who works at a Public Accounting Firm (KAP) and must meet the requirements, including having a position in charge of auditing or a partner and a permanent auditor at KAP and willing to immediately notify BPK if found any deviations and violations in the audit process.
Public Accountants who conduct audits of state finances must have sufficient and up-to-date skills and expertise regarding audit standards and audits of state finances (public sector audit), including code of conduct. For this reason, it is necessary to provide certification of KAP auditors so that they can be registered in the BPK and later be able to carry out state financial audits.
In this regard, the Training Institute of State Financial Audit (Badiklat PKN) organizes Public Accountant Registration Training activities as a requirement for KAP Auditors to be registered in BPK. Thirty-seven (37) participants were Public Accountants Partners from KAP and participated using the Distance Learning method. The training, which lasted two days, from July 4th, 2023 to July 5th, 2023, was opened by the Director of Planning, Education and Training Centre for State Financial Audit, Dali Mulkana, Tuesday (4/7).
The resource person for this training is the Head of the BPK Representative Office for the Riau Islands Province, Jariyatna, who provided material covering State/Regional Financial Management, Audit of State Finances and Writing the Audit Report (LHP). After attending this training, participants are expected to be able to review State Finances, inspection procedures and reporting.