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Rodl & Partner

8 Agustus 2023
Surat No. 001W/TPC-JH/VIM/23

Direksi dan Komite Audit

PT Kusuma Kemindo Sentosa Tbk
Green Ville Maisonctte Blok FA No. 124
Jalan Duri Kepa — Jakarta Barat

U.P.: Bapak Kiki Rusmin Sadrach
Direktur Utama

Bapak Ignatius Arrie Setiawan
Ketua Komite Audit

Pernyataan Independensi Auditor Independen kepada
Pihak yang Melaksanakan Kegiatan Jasa Keuangan

Dengan hormat,

Sehubungan dengan penunjukan Kantor Akuntan Publik (KAP)
Teramihardja, Pradhono & Chandra sebagai auditor independen
PT Kusuma Kemindo Sentosa Tbk (“Perusahaan”) untuk audit
atas laporan keuangan Perusahaan pada dan untuk tahun yang
berakhir pada tanggal 31 Desember 2023, sebagaimana yang
dipersyaratkan oleh: (i) Pasal 32 dari Peraturan Otoritas Jasa
Keuangan No. 9 Tahun 2023 tanggal 11 Juli 2023 tentang
“Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik
Dalam Kegiatan Jasa Keuangan” (“POIK 9”), dan (ii) Standar
Audit 260, “Komunikasi dengan Pihak yang Bertanggung Jawab
atas Tata Kelola”, yang ditetapkan oleh Institut Akuntan Publik
Indonesia (IAPI), dengan ini kami menyatakan bahwa kami
independen dan akan terus mempertahankan independensi kami
terhadap Perusahaan selama: (i) Periode Audit dan Periode
Penugasan Profesional sebagaimana yang didefinisikan dalam
POJK 9, dan (ii) Periode Perikatan sebagaimana yang
didefinisikan dalam Kode Etik Profesi Akuntan Publik yang
ditetapkan oleh IAPI.

Teramihardja, Pradhono & Chandra

Registered Public Accountants
License No. 487/KM. 1/2011
Member firm of Rodl International GmbH

AXA TOWER 27" Floor Suite 03

Jl. Prof. Dr. Satrio Kav. 18, Kuningan, Setiabudi
Jakarta 12940 - INDONESIA

Tel : (62-21) 30056267, 30056268

Fax : (62-21) 30056269

August 8, 2023
Letter No. 001W/TPC-JH/VIW/23

The Board of Directors and the Audit Comunittee
PT Kusuma Kemindo Sentosa Tbk

Green Ville Maisonette Blok FA No. 124

Jalan Duri Kepa— Jakarta Barat

Attn.: Mr. Kiki Rusmin Sadrach
President Director

Mr. Ignatius Arrie Setiawan
Chairperson of the Audit Committee

Independent Auditor's Independence Statement to Parties
Engaged in Financial Service Activities

Dear Sirs,

In connection with the appointment of Public Accounting Firm
(“KAP”) Teramihardja, Pradhono & Chandra as the
independent auditor of PT Kusuma Kemindo Sentosa Tbk (the
“Company”) for the audit of the financial statements of the
Company as at and for the year ending December 31, 2023,
and as reguired by: (i) Article 32 of Ihe Financial Services
Authority Regulations No. 9 Year 2023 dated July 1, 2023
concerning “The Use of Services of Public Accountants and
Public Accounting Firms in Financial Service Activities"
(CPOJK 9), and (ii) Standard on Auditing 260,
“Communication with Those Charged with Governance”,
established by the Indonesian Institute of Certified Public
Accountants (“IAPI”), we hereby declare that we are
independent and will continue to maintain our Independence
rom the Company during: (i) the Audit Period and the Period
of Professional Assignmeni as defined in POJK 9, and (ii) the
Engagement Period as defined in the Code of Ethics for Public
Accountants established by the IAPI.

Hormat kami/ Very truly yours,
Teramihardja, Pradhono & Chandra

(4

Heru Kusdandaru
Rekan/Partner

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