Ministry of Finance (Kemenkeu) – On December 14, 2021, the Minister of Finance Regulation Number 186/PMK.01/2021 concerning the Development and Supervision of Public Accountants was officially enacted.

This regulation replaces Minister of Finance Regulation Number 154/PMK.01/2017. One of its objectives is to protect the public accounting profession from the falsification of Independent Auditor’s Reports (IARs) and to provide more reliable and accurate information in such reports.

This goal is supported through the use of information technology. The QR code feature is one such technology that enables both protection and verification of the authenticity of data or information.

Accordingly, Minister of Finance Regulation Number 186/PMK.01/2021 explicitly mandates the use of QR codes in Independent Auditor’s Reports, as stipulated in Article 39, Paragraph 1 of the regulation.

The steps for using QR codes in PELITA (Financial Profession Development Information System) in accordance with this regulation can be viewed on the YouTube channel of the Financial Profession Development Center.

It is important to emphasize that Public Accounting Firms (KAPs) must first upload the complete financial statements of their clients to obtain a QR code. Additionally, the PELITA application has been adjusted to align with this regulation starting in May 2022. Should a KAP wish to develop its own QR code system, it may do so independently after obtaining approval from the Head of the Center and fulfilling certain conditions.

Through the implementation of QR codes, it is hoped that audit services provided by public accountants will be better protected and that the incidence of unauthorized issuance of IARs can be significantly reduced.

Writer: Alexander Fransiskus Asisi | Editor: Rifki Okta Mulyawan
Quoted from: https://pppk.kemenkeu.go.id