Official Certified Financial Audits for SBU Construction, LPSE Tenders & Corporate Compliance in Indonesia
Under Ministry of PUPR Regulation No. 6/PRT/M/2021 and Government Regulation PP No. 5/2021, holding an officially audited financial report issued by a Registered Public Accounting Firm (Kantor Akuntan Publik - KAP) is legally mandatory for construction businesses seeking SBU Kualifikasi Menengah (Medium), Besar (Large), BUJKA (Foreign), and Terintegrasi (EPC).
Permit Indonesia collaborates with licensed Public Accountants registered with the Ministry of Finance Finance Profession Supervisory Center (PPPK Kemenkeu) and the Financial Services Authority (OJK). We deliver legally valid, independent audit opinions required for LPJK verification, LPSE government tenders, banking credit lines, and corporate tax compliance.
Financial net worth criteria and mandatory KAP audit requirements under PP No. 5/2021:
| SBU Qualification | Min. Financial Equity (Net Worth) | Single Project Max. Limit | Financial Audit Obligation | Accepted Opinion |
|---|---|---|---|---|
| Kecil (Small) | IDR 300,000,000 | Up to IDR 15 Billion | Internal Financial Statement (Neraca Internal) | Internal Management Signoff |
| Menengah (Medium) | IDR 2,000,000,000 | Up to IDR 50 Billion | Mandatory KAP Audit (Kemenkeu Registered) | WTP / WDP |
| Besar (Large) | IDR 25,000,000,000 | Unlimited (> IDR 50 Billion) | Mandatory KAP Audit (Kemenkeu Registered) | WTP Only |
| BUJKA (Foreign Rep) | IDR 35,000,000,000 | Unlimited (Megaprojects) | Mandatory KAP Audit (International Affiliate) | WTP Only |
| Terintegrasi (EPC) | IDR 50,000,000,000 | Unlimited (Design & Build) | Mandatory KAP Audit (Last 3 Consecutive Years) | WTP Only |
Understanding the official audit opinions issued in the Independent Auditor's Report (Laporan Auditor Independen - LAI):
Wajar Tanpa Pengecualian
Financial statements present fairly, in all material respects, the company's financial position, results of operations, and cash flows in accordance with Indonesian Financial Accounting Standards (SAK). Mandatory for SBU Besar, BUJKA, and national LPSE e-tenders.
Wajar Dengan Pengecualian
Financial statements are fairly stated except for specific effects of the matter to which the qualification relates (e.g. inventory valuation or incomplete depreciation evidence). Still accepted for SBU Menengah.
Adverse / Material Misstatement
The auditor concludes that misstatements, individually or in the aggregate, are both material and pervasive to the financial statements. Strictly rejected by LPJK, PUPR, and tender committees.
Tidak Memberikan Pendapat
The auditor is unable to obtain sufficient appropriate audit evidence due to severe scope limitations or missing bookkeeping records. Disqualifies company from SBU and LPSE bids.
How our certified team assists your company through the audit cycle:
Initial intake of trial balance, general ledger, bank statements, and tax returns. We identify bookkeeping gaps and assist in restructuring balance sheets to meet SBU equity criteria.
KAP auditors perform sampling, bank confirmations, fixed asset physical verification, accounts receivable confirmations, and subsequent events review.
Review of draft audit reports, proposed audit adjustments, and notes to financial statements (Catatan Atas Laporan Keuangan - CALK) with company directors.
Issuance of official bound Independent Auditor's Reports signed by licensed CPA partner, equipped with verification QR code registered in the Ministry of Finance database.
Consult with our certified legal advisors and LPJK/ESDM/BNSP specialists. Fast, compliant, transparent, and completely free initial assessment.