20240717_KRYA_Perubahan Profesi Penunjang_31684898_lamp4.pdf

       In making our risk assessments, we consider internal control relevant to the Entity’s and its
        subsidiary’s preparation of the consolidated financial statements in order to design audit procedures
        that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
        effectiveness of the Entity’s and its subsidiary’s internal control. However, We will communicate to
        you in writing concerning any significant deficiencies in internal control relevant to the audit of the
        consolidated financial statements that We have identified during the audit.

       Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
        estimates and related disclosures made by management.

       Conclude on the appropriateness of management’s use of the going concern basis of accounting and,
        based on the audit evidence obtained, whether a material uncertainty exists related to events or
        conditions that may cast significant doubt on the Entity’s and its subsidiary’s ability to continue as a
        going concern. If we conclude that a material uncertainty exists, we are required to draw attention in
        our auditor’s report to the related disclosures in the consolidated financial statements or, if such
        disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
        obtained up to the date of our auditor’s report. However, future events or conditions may cause the
        Entity and subsidiary to cease to continue as a going concern.

       Evaluate the overall presentation, structure and content of the consolidated financial statements,
        including the disclosures, and whether the consolidated financial statements represent the underlying
        transactions and events in a manner that achieves fair presentation.

Accordingly, Our opinion on such consolidated financial statements depends on the results of the audit
procedures which We will conduct, therefore We cannot guarantee that We can render an unqualified
opinion on the consolidated financial statements referred to above.

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, there
is an unavoidable risk that some material misstatements may not be detected, even though the audit is properly
planned and performed in accordance with the auditing standards established by IAPI. However, We will
inform you of the errors and irregularities which are noted during our audit, except if those are not significant.

In case of anticipated condition that will present us from finishing audit and publishing a report as
mentioned in the above paragraph, a notification will be addressed to you soon and We will take
necessary action.

Management Letter

In addition to audit report on the consolidated financial statements, We will submit a separate letter regarding
the significant weaknesses in the internal control structure which are noted by us in the conduct of Our audit.

Staff Assistance and Cooperation’s Entity and Subsidiary

We will perform audit as expeditiously as possible and therefore We need your Entity’s and subsidiary’s
accounting personnel’s assistance and cooperation in the timely preparation of trial balances, schedules and
account analyses, and provide clerical assistance as needed. We wish to emphasize that Our ability to
complete this work on time will depend largely on the availability and quality of the required information
and documents. If the information is not prepared as in the agreement, We will take necessary steps to
reschedule the time and the period of audit settlement. There is not access limited to any notes, document and
other information asked by Us regarding the audit process.




Letter No. 058/PROP-SBY2/A/V/2024                                                           Surabaya, May 27, 2024
PT Bangun Karya Perkasa Jaya Tbk                                                                  Page 2 of 6 pages

Management’s and Those Charged With Governance Responsibilities and Representation

Consolidated Financial Statements

The Entity’s and subsidiary’s management is responsible for the preparation of the consolidated financial
statements in accordance with PSAK and for adjusting those statements to correct material misstatements.
Management is also responsible for (1) maintaining effective internal control over financial reporting and
informing Us of any changes in the Entity’s and subsidiary’s internal control over financial reporting that
occurred during the year that have materially affected, or are reasonably likely to materially affect, the
Entity’s and subsidiary’s internal control over financial reporting, (2) responsible for safeguarding the
Entity’s and subsidiary’s assets and for the prevention and detection of fraud, error and also have
responsibility to advise us of, or ensure that we are advised of, any known or suspected fraud within the Entity
and subsidiary, (3) identifying and ensuring the Entity comply with the laws and regulations applicable to
its activities and informing Us of any known material violations of such laws and regulations, (4) making
available to Us all financial records and related information and personnel with information of relevance to
Our engagement, and (5) for evaluating the overall presentation, structure and content of the consolidated
financial statements, including the disclosures, and whether the consolidated financial statements represent
the underlying transactions and events in a manner that achieves a fair presentation.

In preparing those consolidated financial statements, the Entity’s and subsidiary’s management should:
(i)   select suitable accounting policies and then apply them consistently
(ii) make judgements and accounting estimates that are reasonable and prudent; and
(iii) prepare the financial report on the going concern basis unless it is inappropriate to presume that the
      Entity and subsidiary will continue in business.

Those charged with governance are responsible for overseeing the Entity’s and subsidiary’s financial
reporting process.

Representation Letter

In accordance with the requirements of the auditing standards issued by the IAPI, We will make specific
inquiries of management and others about the representations embodied in the consolidated financial
statements and effectiveness of internal control.

We will also require written confirmation (representation letter) from certain members of management
regarding the completeness of the consolidated financial statements and information provided to Us in
relation with Our conduct of the audit. This representation letter includes, amongst other things, as follows:
(a) acknowledgment of management’s responsibility for the preparation of the consolidated financial
statements and for establishing and maintaining effective internal control over consolidated financial
reporting; and (b) affirmation of management’s belief that the effects of any uncorrected consolidated
financial statement misstatements aggregated by Us during the current audit engagement and pertaining to
the latest period presented are immaterial, both individually and in the aggregate, to the consolidated financial
statements taken as a whole.

The results of Our audit tests, the responses to Our inquiries and the written representations constitute the
evidential matter We intend to rely upon in forming an opinion on the consolidated financial statements.
Because of the importance of management’s representations to an effective audit, the Entity and subsidiary
agree to release and indemnify, defend and hold harmless Hadori and its personnel from any liabilities, claims,
costs and expenses relating to Our services under this letter attributable to any misrepresentations by
management, whether made orally or in writing.




Letter No. 058/PROP-SBY2/A/V/2024                                                          Surabaya, May 27, 2024
PT Bangun Karya Perkasa Jaya Tbk                                                                 Page 3 of 6 pages

Independence Matters Relating to Financial Interests and Providing Certain Services

In connection with our engagement, Hadori and the management will assume certain roles and responsibilities
in maintaining independence and ensuring compliance with the Indonesian regulations rules. Management of
the Entity will ensure that the Entity and its subsidiary has policies and procedures in place for the purpose
of ensuring that the Entity and its subsidiary will engage or accept any service from Hadori under
independence rules and regulations or other applicable rules.

Independence Matters Relating to Hiring

Management will coordinate with Hadori to ensure that Hadori’s independence is not impaired by hiring a
former or current Hadori partners or professional employees for certain positions. Management of the Entity
will ensure that the Entity and its subsidiary, has policies and procedures in place for purposes of ensuring
that Hadori’s independence will not be impaired by hiring a former or current Hadori partner, principal, or
professional employee in an accounting role or financial reporting oversight role that would cause a violation
of the applicable independence rules. Any employment opportunities with the Entity and subsidiary for a
former or current Hadori partner, principal, or professional employee should be discussed with partner and
approved by the management before entering into substantive employment conversations with the former or
current Hadori partner, principal, or professional employee, if such opportunity relates to serving: (1) as chief
executive officer, controller, chief financial officer, chief accounting officer, or any equivalent position for
the Entity and subsidiary; (2) on the Entity’s board of directors and/or commissioners; (3) as a member of the
Audit Committee; or (4) in any other position that would cause a violation of the applicable independence
rules.

Other Communications

In connection with the planning and implementation of Our audit, auditing standards require certain things
to be discussed to the equal level of the Entity’s and subsidiary’s management. We will report directly to
senior management and Audit Committee (collectively referred to as those charged with governance) against
any fraud of Our concern involving lower-level management, and any kind of cheating (whether done by
lower-level management or other employees) that become Our concern to material misstatement of the
consolidated financial statements. We will report to senior management of any fraud done by lower-level
employees that are not caused by material misstatement of the consolidated financial statements; however,
we will not report directly to Audit Committee, unless otherwise directed by Audit Committee.

We will notify to equal level of management and determine that senior management and Audit Committee
informed in connection with the illegal activities that have been detected or otherwise be Our concern in audit
process, unless the illegal activities are not important.

We will report directly, in writing, to senior management and Audit Committee for all significant deficiencies
and material weaknesses identified during the audit. Significant deficiency is the lack of control, which
negatively affects the Entity’s and its subsidiary ability to initiate, authorize, record, process or report external
financial data in accordance with generally accepted accounting principles, thus there is more than a slight
possibility that misstatement of the Entity’s and its subsidiary on consolidated financial statements is more
than not important will not be prevented or detected. Material weakness is a significant deficiency, which
produce more than a little likely that the misstatement of the consolidated financial statements will not be
prevented or detected.

We also provide those charged with governance with a statement that We have complied relevant ethical
requirements regarding independence, and to communicate with them all relationships and other matters that
may reasonably be thought to bear Our independence, and where applicable, related safeguards.



Letter No. 058/PROP-SBY2/A/V/2024                                                             Surabaya, May 27, 2024
PT Bangun Karya Perkasa Jaya Tbk                                                                    Page 4 of 6 pages

From the matters communicated with those charged with governance, we determine those matters that were
of most significance in the audit of the consolildated financial statements of the current period and are
therefore the key audit matters. We describe these matters in Our auditor’s report unless law or regulation
precludes public disclosure about the matter or when, in extremely rare circumstances, We determine that a
matter should not be communicated in Our report because of the adverse consequences of doing so would
reasonably be expected to outweigh the public interest benefits of such communication.
Form of Reports
We will submit 3 (three) copies of audit report based on auditing standards established by IAPI on the
consolidated financial statements as of December 31, 2024 and for the year then ending.
Professional Fees
Our estimated professional fees for the above-mentioned engagement amounted to Rp 97,500,000
(Ninety seven million five hundred thousand rupiah).
The foregoing professional fees will be billed by us as follows:

                                                                                                 Total
                              Description                                     %
                                                                                                 (Rp)
  First billing, upon approval of the audit proposal                         50%                   48,750,000
  Second billing, upon submission of the final draft of audit reports        50%                   48,750,000
  Total                                                                     100%                   97,500,000

The total fees above exclude traveling costs, accomodation, report printing costs, and out of pocket expenses
which are incurred in connection with the audit.
Value-added tax (“Pajak Pertambahan Nilai” or “PPN”) amounting to 11% will be for the account of the
Entity. In accordance with the existing tax regulations, you are obliged to withholding tax Article 23
amounting to 2% of Our audit fees (excluding value-added tax) and remit the amount to the State Treasury
as a prepayment of our corporate income tax.
Our tax identification number (NPWP) is 02.393.412.8-615.001 (HLB Hadori Sugiarto Adi & Rekan).
Inclusion of Hadori Reports or References to Hadori in Other Documents or Electronic Sites
If you intend to publish or otherwise reproduce the consolidated financial statements together with our report
or otherwise make reference to our Firm in a document that containts other information, you agree to provide
us with a draft of the printed document for our review and approval before the documented is printed and
distributed, futhermore, you agree that the terms of this engagement do not encompass and undertaking by
us (1) to consent, by means of a separate letter or otherwise, to inclusion of auditor’s report on the
consolidated financial statements referred to above in a filling with a regulatory agency or otherwise reissue
our report for purposes of a securities offering or other financing transaction, or (2) to acknowlege reliance
on our report by others.
Other Terms and Conditions
Limitation of Liability and Indemnification
Hadori Sugiarto Adi & Rekan’s Registered Public Accountant maximum liability to
PT Bangun Karya Perkasa Jaya Tbk and other parties for any reason, including Hadori Sugiarto Adi &
Rekan’s negligence, relating to the services rendered under this proposal shall be limited to the fees paid to
Hadori Sugiarto Adi & Rekan for the services or work product giving rise to the liability, except to the extent
finally determined to have resulted from the gross negligence or willful misconduct of Hadori Sugiarto Adi
& Rekan.

Letter No. 058/PROP-SBY2/A/V/2024                                                         Surabaya, May 27, 2024
PT Bangun Karya Perkasa Jaya Tbk                                                                Page 5 of 6 pages