Back to announcement
20241015_AMIN_Perubahan Profesi Penunjang_31746214_lamp4.pdf
Other Text extracted AMINSource file signed link, expires in 15 minutes
Extracted text 3
Page 1
Tel : +62-21 5795 7300 Tanubrata Sutanto Fahmi Bambang & Rekan
Fax : +62-21 5795 7301 Certified Public Accountant
www.bdo.co.id Licence No. 622/KM.1/2016
Head Office
Prudential Tower, 17th Floor
Jl. Jend. Sudirman Kav. 79
Jakarta 12910 - Indonesia
Jakarta, 5 Februari 2024 Jakarta, 5 February 2024
No. 008/KAP-TCWG/ATM/SM/II-2024 No. 008/KAP-TCWG/ATM/SM/II-2024
Kepada Yth,
The Board of Director, Comissioners and Audit
Dewan Direksi, Komisaris dan Komite Audit Committee
PT Atmindo Tbk PT Atmindo Tbk
Jl. Sei Belumai Km 2.4 No. 30-38 Jl. Sei Belumai Km 2.4 No. 30-38
Desa Dagang Kelambir Desa Dagang Kelambir
Tanjung Morawa, Sumatera Utara 20362 Tanjung Morawa, Sumatera Utara 20362
Penilaian sendiri terhadap pemenuhan Self-assessment on compliance with restriction
pembatasan penggunaan jasa audit dan masa on the period of audit services and cooling off
jeda
Sehubungan dengan penunjukan KAP Tanubrata In connection with the appointment of KAP
Sutanto Fahmi Bambang & Rekan untuk mengaudit Tanubrata Sutanto Fahmi Bambang & Partners to
laporan keuangan PT Atmindo Tbk untuk tahun audit the financial statements of PT Atmindo Tbk
yang berakhir pada 31 Januari 2024, dengan ini for the year ended 31 January 2024, we confirm
menyatakan bahwa: that:
Akuntan Publik (AP) yang bertindak sebagai rekan Public Accountant (AP) who is responsible as the
perikatan, AP yang bertindak sebagai penanggung engagement partner, AP who is responsible as
jawab penelaahan pengendalian mutu perikatan engagement quality review and other key audit
dan rekan perikatan audit lainnya memenuhi partner comply with the restriction on the period
ketentuan pembatasan penggunaan jasa audit dan of audit services and cooling off as required by
masa jeda sesuai POJK 9 Tahun 2023 tentang POJK 9 Year 2023 regarding the use of AP and KAP
Penggunaan Jasa AP dan KAP dalam Kegiatan Jasa services in Financial Services Activities, Code of
Keuangan, Kode Etik Profesi Akuntan Publik dan PP Ethics for Public Accountants and PP No. 20 Year
No. 20 Tahun 2015 tentang Praktik Akuntan Publik. 2015 regarding the Accountant Public Practices.
Pertimbangan yang menyebabkan kami The considerations that led us to conclude that
menyimpulkan bahwa AP dan/atau personil KAP the AP and/or KAP personnel mentioned above
dimaksud memenuhi pembatasan penggunaan jasa complied with the restrictions on the use of audit
audit dan masa jeda dapat dilihat pada Lampiran. services and the cooling off period can be seen in
the Appendix.
Hormat kami/Best regards,
Sury Musu, CPA
Rekan Perikatan/Engagement Partner
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 2
Tanubrata Sutanto Fahmi Bambang & Rekan
Certified Public Accountants
Partners Rotation Requirements under Local Regulations
Code of Ethics for the Public Accountant Profession (KEPAP)
P540.5: Subject to paragraphs P540.7 through P540.9, concerning audits of entities with public accountability, individuals are prohibited from acting in any of the following roles, or a combination thereof, for a cumulative period exceeding 7 (seven)
years ("Active" period):
(a) Engagement partner;
(b) Individuals appointed as responsible for the quality control review of the engagement; or
(c) Other lead engagement partner roles.
After the active period, individuals must undergo a cooling-off period in accordance with the provisions in paragraphs P540.11 through P540.19.
P540.11: If an individual acts as an engagement partner for 7 (seven) cumulative years, the cooling-off period is 5 (five) consecutive years.
P540.12: When an individual has been appointed as responsible for the quality control review of the engagement and has acted in that capacity for 7 (seven) cumulative years, the cooling-off period is 3 (three) consecutive years.
P540.13: If an individual has acted as a lead auditor other than in the capacities specified in paragraphs P540.11 and P540.12 for 7 (seven) cumulative years, the cooling-off period shall be 2 (two) consecutive years.
P540.14 If an individual acts in a combination of roles as the lead engagement partner and as the engagement quality control reviewer for a cumulative 4 (four) years or more, then the cooling-off period will be 5 (five) consecutive years.
P540.15 Subject to paragraph P540.16(a), if an individual serves in a combination of roles as the lead engagement partner and as the lead engagement partner responsible for the quality control review of the engagement
for four cumulative years or more, then the cooling-off period shall be 3 (three) consecutive years.
P540.16 If an individual has served in a combination of roles as an engagement partner and in a role as an engagement quality control reviewer for four cumulative years or more during the active period, then the cooling-off period shall be:
(a) As an exception to paragraph P540.15, five consecutive years when the individual has been an engagement partner for three years or more; or
(b) Three consecutive years in other combinations.
P540.17 If an individual serves in any combination as the lead engagement partner other than those discussed in paragraphs P540.14 to P540.16, then the cooling-off period shall be 2 (two) consecutive years.
POJK 9 of 2023 - The use of Partner Audit Services and Public Accounting Firms
Article 7
(1) Entities such as commercial banks, issuers, and public companies are obligated to restrict the utilization of audit services for annual historical financial information from the same Audit Partner ("AP") for a cumulative period of 7 (seven) years.
(2) The entities specified in paragraph (1) may only reengage audit services for annual historical financial information from the same AP after a cooling-off period based on the type of AP's role in the engagement:
a. If the AP serves as an Engagement Partner, the cooling-off period shall be 5 (five) consecutive reporting years;
b. If the AP takes on the responsibility for the quality control review of the engagement, the cooling-off period shall be 3 (three) consecutive reporting years; and
c. For other lead engagement partners, the cooling-off period shall be 2 (two) consecutive reporting years.
(3) The cumulative calculation referred to in paragraph (1) is accumulation from the 2017 fiscal year.
(4) Beyond adhering to paragraphs (1), (2), and (3), the entities referenced in paragraph (1) ensure that the AP has complied with the constraints on the utilization of audit services and the cooling-off period, as stipulated in the ethical code of the
Association of Public Accountant Professions and the prevailing regulations pertaining to the practice of public accountants.
Article 8
(1) Entities other than those indicated in Article 7 paragraph (1) are required to limit the utilization of audit services for annual historical financial information from the same AP to a maximum period of 5 (five) consecutive reporting years.
(2) The restriction on the utilization of audit services mentioned in paragraph (1) also applies to Audit Partners who are associated entities and personnel of Public Accountant Offices ("KAP"), positioned one (1) level below the AP assigned in providing audit
services.
(3) Entities referred to in paragraph (1) may be assigned to provide audit services for annual historical financial information from the same AP after a cooling-off period of 2 (two) consecutive reporting years.
Article 9
(1) The Party requests that the KAP carry out and provide the results of its own assessment regarding compliance with the restrictions on using audit services and the cooling-off period as intended in Article 7 and Article 8.
(2) The results of the self-assessment provided by KAP as intended in paragraph (1) for the Party:
a. Commercial banks, issuers, and public companies must be accompanied by information on the assignment period that the AP acting has undertaken as Engagement partner, AP who acts as the person responsible for reviewing engagement quality
control and other audit engagement partners; and
b. Other than commercial banks, issuers, and public companies must be accompanied by information on the assignment period that has been undertaken by the AP and/or associated parties and KAP personnel with positions 1 (one) level below the AP
who are involved in providing audit services, as well as the considerations that caused the KAP to conclude that the AP and/or KAP personnel in question comply with the restrictions on the use of audit services and the cooling off period.
(3) Calculation of limits on the use of audit services for annual historical financial information from the same AP by a Party as intended in Article 7 paragraph (1) and Article 8 paragraph (1) is applied from the time the AP provides audit services to a
Party, including:
a. the period of providing services before the Party obtains a permit or is registered as an entity regulated and supervised by the Services AuthorityFinance; and
b. period of service provision by AP before being registered with the Financial Services Authority.
(4) Parties who violate the provisions as intended in:
a. Article 7 paragraph (1), Article 8 paragraph (1), and/or paragraph (2); or
b. Article 7 paragraph (2) and/or Article 8 paragraph (3), is declared as not fulfilling the obligations regarding reports and assignments as intended in Article 2 paragraph (2) and is subject to sanctions in accordance with the provisions of laws and
regulations in the financial services sector.
PP No. 20 of 2015 - Public Accountant Practice
Article 10
(1) Public Accountants provide assurance services, which include:
a. Audit of historical financial information;
b. Review services of historical financial information; and
c. Other assurance services.
(2) In addition to the assurance services referred to in paragraph (1), Public Accountants may provide other services related to accounting, finance, and management.
(3) The provision of services as mentioned in paragraphs (1) and (2) is carried out in accordance with the provisions of the Legislation.
Article 11
(1) The provision of audit services for historical financial information as referred to in Article 10 paragraph (1) point a to an entity by a Public Accountant is limited to a maximum of 5 (five) consecutive reporting years.
(2) The entities referred to in paragraph (1) consist of:
a. Industries in the Capital Market sector;
b. Commercial banks;
c. Pension funds;
d. Insurance/reinsurance companies; or
e. State-Owned Enterprises.
(3) The limitation on the provision of audit services for historical financial information as stipulated in paragraphs (1) and (2) also applies to Public Accountants who are Associated Parties.
(4) Public Accountants can re-engage in providing audit services for historical financial information to entities referred to in paragraph (1) after a consecutive 2 (two) reporting-year period of not providing such services.
Applicability of prevailing local regulations:
Type of Entities KEPAP 2021 POJK No. 9 of 2023 Art 7 and 8 PP No.20 of 2015 Art 11
Listed Entity Yes Yes Yes
Banking Yes Yes Yes
Insurance and Re-insurance Yes Yes Yes
Pension Fund - Yes Yes
Multifinance - Yes Yes
Stated - Owned Enterprise (BUMN) - - Yes
Page 3
Tanubrata Sutanto Fahmi Bambang & Rekan
Certified Public Accountants
Workdone
Instructions:
This document serves to fulfill the self assessment compliance to audit usage restrictions based on POJK No. 9 Articles 7 and 8 of 2023, Code of Ethics for Public Accountants (KEPAP) 2021, and PP No. 20 of 2015.
1. The Engagement Team needs to perform self assessment compliance for the entities subject to POJK 9 /2023 Article 9. For group client need assessment for all entities under the group as required by KEPAP paragraph 540.19.
2. Engagement team need to identify profile of each entities under the group: parent, subsidiary or single entity; significant or not significant; type of entities (see Row 70 of "Summary of Local Regulations); and industry
3. The Engagement Team is required to fill in columns D to BB.
4. The Engagement Team needs to confirm compliance with POJK No. 9 of 2023, KEPAP 2021, and PP No. 20 of 2015 in columns BD to BK.
5. Regarding Other Key Audit Partners (OKAP), an individual can be considered an OKAP when their EP sign on significant component company, that should be required with the regulation based on the definition of the "Rekan Audit Utama" on Code of Ethics for Public Accountants (KEPAP) 2021. For further explanations, refer to tab sheet "EXAMPLE"
* If there are company and subsidiaries that should required with the regulation, the Engagement Team can add them below without altering the sequence numbers we have provided in column B
Notes:
When PT ABC is a parent entity with PT A and PT B as subsidiaries, the circumstances are different:
PT A is a "Low Risk" client but is categorized as a "Significant Component", so the EP in PT A = OKAP
PT B is a "Low Risk" client but categorized as a "Not Significant Component", so the EP at PT B ≠ OKAP
Entity No. Position in the Name of Company Parent, Subsidiary, or Significant Component/ Type of Entities Industry 2023 2023 2023 2023 Have you complied with Have you complied with Have you complied with Conclusion Signature Name Position
Engagement Single Entity Not Significant Component KEPAP 2021 POJK No. 9 of 2023 PP No. 20 of 2015
Audit Review AUP Other NAS Art 7 and Art 8 Art 11 `
1 EP PT Atmindo Tbk Single Entity Significant Component Listed Entity Manufacturing Sury Musu Yes, the EP for 2023 has Yes, the EP for 2023 has Yes, the EP for 2023 has EP in 2023 has fulfilled all Sury Musu Engagement Partner
complied with KEPAP 2021 complied with POJK 9 complied with PP NO 20 rotation requirements
1 EQCR PT Atmindo Tbk Single Entity Significant Component Listed Entity Manufacturing Nanda Priyatna Yes, the EQR for 2023 has Yes, the EQR for 2023 has Yes, the EQR for 2023 EQR in 2023 has fulfilled Nanda Priyatna Harahap Engagement Quality
Harahap complied with KEPAP 2021 complied with POJK 9 has complied with PP NO all rotation requirements Review
20
Assessment for KEPAP Tahun 2 Yes, the EQR for 2023 has
complied with KEPAP 2021
Assessment for POJK Tahun 2 Yes, the EQR for 2023 has
complied with POJK 9
Assessment for PP Tahun 2 Yes, the EQR for 2023
has complied with PP NO
20
1 MIC PT Atmindo Tbk Single Entity Significant Component Listed Entity Manufacturing Rizal Sitinjak Yes, the MIC for 2023 has Yes, the MIC for 2023 has Yes, the MIC for 2023 has MIC in 2023 has fulfilled Rizal Sitinjak Manager In Charge
complied with KEPAP 2021 complied with POJK 9 complied with PP NO 20 all rotation requirements
Assessment for KEPAP Tahun 2 Yes, the MIC for 2023 has
complied with KEPAP 2021
Assessment for POJK Tahun 2 Yes, the MIC for 2023 has
complied with POJK 9
Assessment for PP Tahun 2 Yes, the MIC for 2023 has
complied with PP NO 20
Names mentioned 12 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Tanubrata Sutanto Fahmi Bambang & Rekan
p.1 ×4
unresolved
org
Atmindo Tbk
p.1 ×14
unresolved
org
Tanubrata
p.1
unresolved
org
Sutanto Fahmi Bambang & Rekan
p.1
unresolved
org
Sutanto Fahmi Bambang
p.1
unresolved
org
Tanubrata Sutanto Fahmi Bambang & Partners
p.1
unresolved
org
Penggunaan Jasa AP
p.1
unresolved
person
Sury Musu
· Rekan Perikatan/Engagement Partner
p.1
unresolved
org
Engagement Partner TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
p.1
unresolved
org
BDO International Limited
p.1
unresolved
org
Financial Services Authority
p.2
unresolved
org
PT ABC
p.3
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.