20240722_MCOR_Perubahan Profesi Penunjang_31686201_lamp3.pdf

      untuk melaksanakan perikatan pekerjaan lainnya yang dapat mengganggu
      independensinya. Dalam hal mereka di kemudian hari diminta untuk melaksanakan
      perikatan lainnya, Komite Audit akan diminta pertimbangannya, terutama untuk
      memastikan independensi mereka.

 3. Keahlian dan Pengalaman KAP EY, dan Tim Audit KAP EY
    KAP EY telah terdaftar di OJK dan memiliki pengalaman yang panjang dalam mengaudit
    bank, termasuk bank publik dan telah mengaudit Bank sejak tahun 2019. Oleh karena itu
    Komite Audit berpendapat bahwa KAP EY memiliki kemampuan yang cukup untuk
    mengaudit laporan keuangan Bank untuk tahun buku 2024. Berdasarkan informasi yang
    diperoleh dari rekan KAP EY dalam suatu rapat dengan Komite Audit, KAP EY mempunyai
    jadwal pelatihan yang teratur untuk seluruh stafnya termasuk Pendidikan Profesional
    Berkelanjutan untuk para rekannya, yang seharusnya dapat menjamin kualitas hasil
    pekerjaaan mereka.

4.    Manfaat Fresh Eye Perspective
      Komite Audit memanfaatkan sudut pandang baru yang akan diperoleh melalui penggantian
      rekan perikatan, akuntan pubik yang bertanggung jawab atas reviu mutu perikatan, dan
      rekan perikatan audit lainnya. Komite Audit juga memastikan KAP EY telah memenuhi
      pembatasan penggunaan jasa audit dan masa jeda yang diatur dalam kode etik Asosiasi
      Profesi Akuntan Publik dan ketentuan peraturan perundang-undangan mengenai praktik
      akuntan publik. Komite Audit memonitor hasil penilaian sendiri KAP EY terhadap
      pemenuhan pembatasan penggunaan jasa audit dan masa jeda. KAP EY telah menyerahkan
      hasil penilaian sendiri disertai informasi periode penugasan yang telah dijalani oleh
      akuntan publik yang bertindak sebagai rekan perikatan, akuntan publik yang bertindak
      sebagai penanggung jawab penelaahan pengendalian mutu perikatan, dan rekan perikatan
      audit lainnya.

 5. Metodologi, Teknik, dan Sarana Audit yang Digunakan KAP
    KAP EY melaksanakan auditnya sesuai dengan Standar Profesional Akuntan Publik dan
    menggunakan pendekatan dan metodologi audit yang lazim dalam profesi akuntan publik.

 6. Imbalan Jasa Audit
    Mengenai imbalan jasa audit kepada KAP EY, Komite Audit berpendapat bahwa imbalan
    jasa tahun 2024 adalah reasonable.




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Hormat kami
Komite Audit
PT Bank China Construction Bank Indonesia, Tbk.




Mohamad Hasan                               Mohamad Hassan   Mohamad Sumarsono
Ketua Komite dan Komisaris                  Anggota          Anggota
Independen




Head Office
Sahid Sudirman Center 15 Floor
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Jl. Jend. Sudirman Kav. 86, Jakarta 10220
T: +62 21 5082 1000 F: +62 21 5082 1010

                                            INTERNAL MEMORANDUM
                                              No. 004/MI/KA/IV/2024

 To                      :     Board of Commissioners PT Bank China Construction Bank Indonesia,
                               Tbk.

 From                    :     Audit Committee PT Bank China Construction Bank Indonesia, Tbk.

 Date                    :     16 April 2024

 Subject                 :     Recommendation of the Audit Committee on the Appointment of Public
                               Accountant Firm to audit the Financial Statements of PT Bank China
                               Construction Bank Indonesia, Tbk. for the year 2024.



In connection with the plan to use the services of public accounting firm to audit the financial
statements of PT Bank China Construction Bank Indonesia Tbk. (Bank) for the year 2024, and
based on the Audit Committee's evaluation on the performance of KAP Purwantono, Sungkoro
& Surja (KAP EY), at the time of planning, implementation, and at the end of the audit work. The
Audit Committee recommends to reappoint KAP EY for auditing the Bank’s financial statements
for the year 2024.

The recommendation is based on the following considerations:

1. Independence of KAP EY and Insiders of KAP EY
   KAP EY and its audit team were independent based on, among other things:
    a. During 2023 KAP EY did not perform other engagements that could ruin their
       independence in carrying out their duties as independent auditors.
    b. There were no staff of KAP EY were working at the Bank or no Bank’s staff were working
       at KAP EY within the period regulated by the authorities.
    c. KAP EY, including its audit team, has submitted a statement of independence to the
       Bank.
    d. the financial statements are prepared, in all material aspects, in conformity with the
       Indonesian Accounting Standards.

2. Scope of Audit
   Regarding the scope of services provided, KAP EY provided audit services on the Bank's 2024
   financial statements with the aim of expressing an opinion that the financial statements are
   prepared, in all material aspects, in conformity with the Indonesian Accounting Standards
   (PSAK). KAP EY is not planned to carry out other work engagements that may ruin its
   independence. In the event that they are later asked to carry out other engagements, the
   Audit Committee will be asked for their consideration, especially to ensure their
   independence.

Head Office
Sahid Sudirman Center 15 Floor
                         th


Jl. Jend. Sudirman Kav. 86, Jakarta 10220
T: +62 21 5082 1000 F: +62 21 5082 1010

3. Expertise and Experience of KAP EY, and KAP EY’s Audit Team
   KAP EY has been registered with OJK and has a long experience in auditing banks, including
   public banks and has audited the Bank since 2019. Therefore, the Audit Committee is of the
   opinion that KAP EY has sufficient capability to audit the Bank's financial statements for the
   year 2024. According to information obtained from KAP EY's partner in a meeting with the
   Audit Committee, KAP EY has a regular training schedule for all of its staff, including
   continuing professional education for its partners, which should ensure the quality of their
   work.

4. Benefits of Fresh Eye Perspective
   The Audit Committee takes advantage of new perspectives that will be gained through
   replacement of the engagement partner, the public accountant responsible for the
   engagement quality review, and other audit engagement partners. The Audit Committee also
   ensures that KAP EY have complied with the restrictions on the use of audit services and
   cooling off periods stipulated in the code of ethics of the Professional Association of Public
   Accountants and the provisions of laws and regulations regarding the practice of public
   accountants. The Audit Committee monitors the results of the KAP EY's self-assessment
   regarding compliance with restrictions on the use of audit services and cooling off periods.
   KAP EY has submitted the results of its own assessment accompanied by information on the
   assignment period that has been undertaken by the public accountant acting as engagement
   partner, the public accountant acting as the person responsible for reviewing engagement
   quality control, and other audit engagement partners.

5. Methodology, Techniques, and Audit Facilities Used by KAP
   KAP EY conducted its audits in accordance with the Professional Standards of Public
   Accountants and used audit approaches and methodologies that are common in the public
   accounting profession.

6. Fee for Audit Services
   Regarding the fee for audit services of KAP EY, the Audit Committee is of the opinion that the
   fee for services in 2024 is reasonable.

Thank you for your attention.
Audit Committee

PT Bank China Construction Bank Indonesia, Tbk.

Sign                                        sign                 sign

Mohamad Hasan                               Mohamad Hassan       Mohamad Sumarsono

Chairman of Audit Committee                 Member               Member
and Independent Commissioner




Head Office
Sahid Sudirman Center 15 Floor
                         th


Jl. Jend. Sudirman Kav. 86, Jakarta 10220
T: +62 21 5082 1000 F: +62 21 5082 1010