Legal Vacuum: Conflicts of Interest for Public Accountants and Practicing Accountants in Indonesia

Hidayatullah; Agus Triono; FX Sumarja

doi:10.55927/fjmr.v1i7.1805

Authors

Hidayatullah Fakultas Hukum Universitas Lampung
Agus Triono Fakultas Hukum Universitas Lampung
FX Sumarja Fakultas Hukum Universitas Lampung

DOI:

https://doi.org/10.55927/fjmr.v1i7.1805

Keywords:

KAP, KJA , Conflict of Interest, Public Accountant, Practicing Accountant

Abstract

Cases that arise related to financial reports audited by public accountants cannot be separated from how a public accountant provides his services. The overlap between the services provided by Public Accountants and Practicing Accountants can lead to conflicts of interest, efforts to minimize conflicts of interest do not yet have comprehensive regulations in place to anticipate since applying for permits to anticipate conflicts of interest, currently new conflict of interest limits are from the side of only one public accountant, this legal vacuum needs to be it becomes a thought for policy makers to make regulations that Public Accountants and Practicing Accountants must choose one if they want to apply for a license, they are prohibited from applying for both permits at once but choose only one permit

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