Accounting & Financial Reporting

Accounting & Financial Reporting

Published guidance on PSAK/SAK treatment, reporting presentation, audit readiness, and accounting decisions for Indonesian entities.

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Accounting & Financial Reporting Insight Audit Readiness May 12, 2026

Accounting and Audit Requirements in Indonesia

IFRS-based Indonesian GAAP (PSAK) & simplified standards (SAK ETAP/EMKM), plus audit obligations for entities (public companies, assets >Rp50bn) and timelines.

Halim Wijaya is a licensed public accountant. All services are rendered in that capacity. KAP Halim Wijaya is not a law firm. Tax Court authorisation is limited to tax dispute representation and does not constitute a general legal practice licence.

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