20230829_RUIS_Perubahan Profesi Penunjang_31394658_lamp3.pdf

» Johannes Juara & Rekan

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The Responsibilities of the Management

Our audit will be conducted on the basis that management and, where appropriate, those charged
with governance acknowledge and understand that they have responsibility:
(a) For the preparation and fair presentation of the consolidated financial statements in
accordance with Indonesian Financial Accounting Standards,
(b) For such internal control as management determines is necessary to enable the preparation
Of consolidated financial statements that are free from material misstatement, whether due
to fraud or error, and
(c) To provide us with:

@ Access to all information of which management is aware that is relevant to the
preparation of the consolidated financial statements such as records, documentation
and other matters,

(ii) — Additional information that we may reguest from management for the purpose of
the audit, and

Giii) — Unrestricted access to persons within the Group from whom we determine it
necessary to obtain audit evidence.

As part of our audit process, we will reguest from management and, where appropriate, those
charged with governance, written confirmation concerning representations made to us in connection
with the audit.

We look forward to full cooperation from your staff during our audit.
Timetable

We will agree to a timetable that will enable you to meet your statutory obligations in relation to the
filing of the consolidated financial statements and any other deadline notified to us. Such timetable
will be based on the assumption that we will receive the appropriate cooperation and assistance from
the Group.

We wish to emphasize that there should be no limitations to our access to any records,
documentation and other related information which are reguested by us in relation to the audit, and
that our ability to complete this work on time will depend largely on the availability and guality of
the reguired information and documents.

Fee and Billings

Our billings for the services set forth in this letter will be:

— PT Radiant Utama Interinsco Tbk and Its Subsidiaries Rp 220,000,000,-
— PT Supraco Indonesia and Its Subsidiaries Rp 140,000,000,-
— PT Supraco Lines Rp 65,000,000,-
— PT Supraco Daya Wisesa Rp 35,000,000,-

plus out-of-pocket expenses and 11Yo Value-added Tax. Our professional fees for the services are
based on the time reguired by the individuals assigned to the engagement plus out-of-pocket

expenses. n

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Individual hourly rates vary according to the degree of responsibility involved and the experience
and skill reguired. All of out-of-pocket expenses (e.g. travel, accommodation and daily
transportation allowance, delivery charges, postage for audit confirmation letters and swab/rapid
test) will be invoiced at cost. Other out-of-pocket expenses such as telephone, photocopies, clerical
assistance and other administrative expenses will be charged at an estimated 3Y of the audit fee.

Invoices rendered are due and payable upon receipt. It is understood that our responsibility for such
services will encompass only periods covered by our audit and will not extend to any subseguent
periods for which we are not engaged as auditors.

We will submit our invoice as detailed below, and payments of them will be due upon receipt of the

invoice:

5099 upon the commencement of our fieldwork

5046 upon submission of the draft audit report

Out-of-pocket expenses will be billed at the time we get the evidence of expenses.

Additional Services

This letter deals with our responsibilities as auditors to the Group and our responsibilities arising
from our report on your consolidated financial statements responsibilities to your regulator.

We would be pleased to discuss with you the other services we can provide. In the event that we are
asked to provide taxation or any other services, we would normally issue a separate engagement
letter at that time.

Liability

We will not accept or assume responsibility to anyone other than the Group for our audit work,
audit report, or for the opinion we form.

With respect to the services, the liability of KAP Johannes Juara & Rekan and its present and former
partners, principals and employees for any claim, including but not limited to,
KAP Johannes Juara & Rekan negligence, shall not exceed the fees paid to us for the portion of the
work giving rise to such liability nor shall KAP Johannes Juara & Rekan and its present and former
partners, principals and employees be liable for any special, conseguential, incidental or exemplary
damages or loss (nor any lost profits, taxes, interest, tax penalties, savings or business opportunity).

Reporting

We will issue our audit report on the consolidated financial statements in 5 (five) copies, and if
additional copies will be needed, we will bill the printing costs and other related expenses on the
additional copies. The consolidated financial statements will be presented in the English and
Indonesian languages and in Rupiah currency.

The form and content of our report may need to be amended in the light of our audit findings. A

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Provisions of Implementing of Principles to Identifying Service Users

In order to implement and apply the provisions of Implementing of Principles to Identifying Service
Users (PMPJ) for Accountants and Public Accountants in accordance with the Regulation of
Minister of Finance of the Republic of Indonesia No. 55/PMK.01/2017 concerning of
Implementing of Principles to Identifying Service Users for Accountants and Public Accountants,
furthermore, was amended by Regulation of Minister of Finance of the Republic of Indonesia
No. 155/PMK.01/2017, and based on the Circular Letter of the Head of Pusar Pembinaan Profesi
Keuangan No. SE-7/PPPK/2019 concerning of Guidelines for Implementing PMPJ for Accountants
and Public Accountants, we are obliged to communicate and obtain approval from the Company as
a service user, regarding the application of PMPP's procedures. By signing this audit engagement
letter, you agreed that we could conducted PMPP's procedures as part of our audit.

Provisions for Uploading the Audited Financial Statements Document to the Ministry of
Finance of the Republic of Indonesia's Electronic System

Based on the Regulation of Minister of Finance of the Republic of Indonesia No.
186/PMK.01/2021 (“PMK”) regarding the Guidance and Supervision of Public Accountants,
especially the provisions in Article 39 regarding the obligation of Public Accountants Firms to
include a OR code on each Independent Auditors” Report issued as a result of providing audit of
historical financial information services, we are reguired to register the Independent Auditors”
Report through the Ministry of Finance of the Republic of Indonesia's electronic system upon the
issuance of Independent Auditors Report in order to obtain its OR code.

In accordance with Article 39 section 4 of the PMK, one of the reguirements for the registration of
the Independent Auditors” Report on the Ministry of Finance of the Republic of Indonesia's
electronic system is to upload the audited financial statements with prior approval from the
Company's management or upload a disagreed statement if the Company is objected to this matter.

In the event that you give a statement of disagreement, please fill in the attached column and we will
send you a separate form as a written statement/representation from the Company's management in
connection with the statement you have given, which we must receive before the issuance of the
Company's Audited Financial Statements.

Oo Disagree for audited financial statements being uploaded to the Ministry of Finance of the

Republic of Indonesia's electronic system

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Acknowledgement

Please sign and return the attached copy of this letter to indicate your acknowledgement of, and
agreement with, the arrangements for our audit of the consolidated financial statements including
our respective responsibilities.

Very truly yours, Acknowledged and agreed on behalf of
Johannes Juara & Rekan PT Radiant Utama Interinsco Tbk

v

Hari Manurung

Partner

Direktur Utam