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2017
Peraturan Menteri Keuangan (PMK) NO. 216/PMK.01/2017, BN.2017/NO.1974, jdih.kemenkeu.go.id : 31 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Akuntan Beregister
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Desember 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 25/PMK.01/2014 tentang Akuntan Beregister Negara","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 216/PMK.01/2017 tentang Akuntan Beregister bertujuan untuk menyempurnakan pembinaan dan pengawasan terhadap profesi akuntan serta mendorong perkembangan profesi akuntan di Indonesia. Peraturan ini mengatur tata cara pendaftaran Akuntan Beregister, termasuk syarat dan prosedur bagi warga negara Indonesia dan asing. Selain itu, peraturan ini menetapkan kewajiban bagi Akuntan Beregister untuk menjadi anggota Asosiasi Profesi Bidang Akuntansi dan memelihara kompetensi melalui Pendidikan Profesional Berkelanjutan (PPL). Peraturan ini juga mengatur izin bagi Akuntan Berpraktik dan Kantor Jasa Akuntan (KJA), termasuk syarat pendirian dan pengelolaan KJA. Pembinaan dan pengawasan dilakukan oleh Menteri Keuangan melalui Pusat Pembinaan Profesi Keuangan (PPPK) dengan kerjasama Asosiasi Profesi Bidang Akuntansi.

","transitional_provisions","1. Piagam register negara akuntan yang telah diterbitkan berdasarkan Peraturan Menteri Keuangan Nomor 25/PMK.01/2014 tentang Akuntan Beregister Negara dinyatakan masih tetap berlaku sebagai salah satu persyaratan memperoleh izin Akuntan Berpraktik. 2. Akuntan yang telah terdaftar pada register negara akuntan sebelum Peraturan Menteri Keuangan Nomor 25/PMK.01/2014 tentang Akuntan Beregister Negara ditetapkan dan belum melakukan registrasi ulang sampai dengan 3 Februari 2017, harus melakukan registrasi ulang kepada Menteri melalui Asosiasi Profesi Akuntan dengan menyampaikan dokumen tertentu. 3. Akuntan yang tidak melakukan registrasi ulang, piagam register negara akuntan dinyatakan tidak berlaku sampai dengan yang bersangkutan melakukan registrasi ulang. 4. Akuntan yang menjadi pemimpin, Rekan, atau direksi dalam kantor jasa akuntansi yang izin usahanya telah diterbitkan berdasarkan Peraturan Menteri Keuangan Nomor 25/PMK.01/2014 tentang Akuntan Beregister Negara, diberikan izin Akuntan Berpraktik berdasarkan ketentuan Peraturan Menteri ini. 5. Kantor jasa akuntansi yang telah memperoleh izin usaha berdasarkan Peraturan Menteri Keuangan Nomor 25/PMK.01/2014 tentang Akuntan Beregister Negara dianggap sebagai KJA berdasarkan Peraturan Menteri ini dan harus menyesuaikan seluruh ketentuan dalam Peraturan Menteri ini paling lama 3 (tiga) tahun.","sanctions","1. Pelanggaran terhadap peraturan ini dapat dikenai sanksi administratif berupa peringatan, pembekuan izin, atau pencabutan izin.","revokes",[93],{"_94":95,"_96":97,"_36":98},"text","PMK No. 25/PMK.01/2014 tentang Akuntan Beregister Negara","link","https://peraturan.bpk.go.id/Details/144368/pmk-no-25pmk012014","eb6a4486-a80a-4252-80bb-0258d93bc561","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 216/PMK.01/2017
CONCERNING
REGISTERED ACCOUNTANT

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in accordance with the provisions of Article 6 of Law Number 34 of 1954 concerning the Use of the Title “Akuntan” (“Accountant”), Regulation of the Minister of Finance Number 25/PMK.01/2014 concerning the State Registered Accountant has been established;
that in order to improve the development and supervision of the accounting profession and encourage the development of the accounting profession in Indonesia, it is necessary to re-regulate the provisions regarding Registered Accountants which were previously regulated in Regulation of the Minister of Finance Number 25/PMK.01/2014 concerning the State Registered Accountant;
that based on the

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