20240604_INOV_Perubahan Profesi Penunjang_31646013_lamp1.pdf

PT Inocycle Technology Group Tbk
Kawasan Industri Pasar Kemis, Jl. Putera Utama No. 10,

Ds. Suka Asih, Kec. Pasar Kemis, Kab. Tangerang 15560,
Banten, Indonesia.
mocy Phone. 021 590 9626, Fax. 021 590 3310

Email : Info@inocycle.com
www.inocycle.com

5)
8)

AP dan KAP & tim Audit dari AP dan KAP memiliki pengalaman yang panjang dalam
penugasan audit Perseroan Publik yang terdaftar di Bursa Efek Indonesia (BEI).
Metodologi, Teknik dan Sarana Audit yang digunakan AP dan KAP dalam melaksanakan
audit berdasarkan Standar Akuntansi yang berlaku di Indonesia (PSAK) dan dengan
Standard tersebut mengharuskan auditor untuk mematuhi ketentuan etika dan metodologi
audit.

Manfaat fresh eye perspective, Penunjukan AP dan KAP dimaksud, akan menjadi
penugasan untuk tahun ke-4 atas audit Laporan Keuangan Tahunan Perseroan. Dan akan
memonitor pembatasan masa tugas dari AP dan KAP yang sama tersebut sesuai dengan
ketentuan Pembatasan Penggunaan Jasa Audit yang tercantum dalam POJK No.9 tahun
2023.

Tidak terdapat potensi resiko, mengingat Perseroan masih menggunakan AP dan KAP serta
tim Audit yang sama yang merupakan penugasan tahun ke-4, karena AP dan KAP yang
dimaksud mampu menjaga objektivitas dan independensi.

AP dan KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan (RSM) telah melakukan audit atas
Laporan Keuangan Perseroan untuk Tahun Buku 2021, 2022 dan 2023, dan memberikan
opini berdasarkan dengan Standar Audit yang ditetapkan serta telah memenuhi tenggat
waktu penyampaian Laporan.

Demikian kami sampaikan laporan ini, atas perhatiannya kami ucapkan terima kasih.

Hormat kami,
PT Inocycle Technology Group Tbk

PETIR
Ke SN

Direktur Utama

Tembusan Yth:
1. Direktur Direktorat Penilaian Keuangan Perusahaan Sektor Riil, OJK

PT Inocycle Technology Group Tbk
Kawasan Industri Pasar Kemis, Jl. Putera Utama No. 10,

. Ds. Suka Asih, Kec. Pasar Kemis, Kab. Tangerang 15560,
” Banten, Indonesia.
mocy Phone. 021 590 9626, Fax. 021 590 3310

Email : Info@inocycle.com

www.inocycle.com

Tangerang, 31 Mei 2024
No. 0040/SP-LEGAL/INO-TGR/V/2024

Subject : Report on the Appointment of Public Accountant (AP) and/or Public Accounting Firm (KAP)
to conduct an Audit of the Financial Statements of PT Inocycle Technology Group Tbk (“the
Company”) for the Financial Year 2024 which was approved at the 2024 AGMS of the Company on
May 22, 2024

To

Executive Chief of the Capital Market Supervisory, The Indonesian Financial Services
Authority

Sumitro Djojohadikusumo Building — Ministry of Finance of the Republic of Indonesia

Jl. Lapangan Banteng Timur No. 2-4, Jakarta 10710

With due respect,

1.

We hereby inform that as the resolution of the 2024 AGMS on May 22, 2024, the Company has
appointed a Public Accountant (AP) and/or Public Accounting Firm (KAP) in order to audit the
Financial Statements of the Company for the Financial Year 2024 or ended on December 31,
2024 as follows:

Public Accountant Name 1:  Eishennoraz

AP Registration Number 1 AP.1155

Registered Certificate Number 1 STTD.AP-00005/PM.223/2017

Year of Assignment 1: Financial Year of 2024

Name of Public Accounting Firm 1 Kantor Akuntan Publik Amir Abadi Jusuf, Aryanto,
: Mawar & Rekan (RSM)

Registered Certificate Number 1 STTD.KAP-00012/PM.22/2017

Year of Assignment Financial Year of 2024

The considerations for the above mentioned are as follows:

1)

2)
3)

4

The AP and KAP have fulfilled the reguirements of the Financial Services Authority, which
are:
a. Registered in the Financial Services Authority.
b. Have competence in accordance with their field.
Cc. Not being subject to sanctions from the competent authority.
d. Have never committed a disgraceful act and/or been convicted of a criminal offence.
e. Is an independent party and is not an insider of the Company.
Independence of AP and KAP, there is no related relationship or affiliation between the
Company's Management, Shareholders with AP and KAP.
The scope of the audit in this assignment is an audit of the Company's Financial Statements
for the financial year 2024 in accordance with the Accounting Standards applicable in
Indonesia.
The estimate of audit fees to AP and KAP is determined based on consideration of a fair
and reasonable amount with the scope of the audit.

PT Inocycle Technology Group Tbk
Kawasan Industri Pasar Kemis, Jl. Putera Utama No. 10,

s Ds. Suka Asih, Kec. Pasar Kemis, Kab. Tangerang 15560,
Banten, Indonesia.
Phone. 021 590 9626, Fax. 021 590 3310
Email : Info@inocycle.com

www.inocycle.com

5) AP and KAP & Audit team from AP and KAP have long experience in audit assignments of
Public Companies listed on the Indonesia Stock Exchange (IDX).

6) Methodology, Technigues and Audit Tools used by AP and KAP in conducting audits are
based on Accounting Standards applicable in Indonesia (PSAK) and with these Standards
reguire auditors to comply with ethical provisions and audit methodologies.

7) The benefit of a fresh eye perspective, the appointment of the AP and KAP referred to, will
be an assignment for the 4th year of the Company's Annual Financial Statements. And will
monitor the limitation of the term of service of the same AP & KAP in accordance with the
provisions of the Limitation on the Use of Audit Services stated in POJK No.9 of Year 2023.

8) There is no potential risk, considering that the Company still uses the same AP and KAP &
Audit team which is the 4th year assignment, because the AP and KAP in guestion are able
to maintain objectivity and independence.

9) AP and KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan (RSM) have audited the
Company's Financial Statements for the 2021, 2022, and 2023 financial year, and provided
an opinion based on the established Audit Standards and have met the deadline for
submitting the Report.

Thus we convey this report, thank you for your kind attention.

Sincerely Yours,
PT Inocycle Technology Group Tbk

Jae Hyuk Choi
Direktur Utama

Cc:
1. Director of the Directorate of Financial Assessment of Real Sector - The Financial Services
Authority's (OJK)