Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 1 No. 7 (2022): November 2022

Legal Vacuum: Conflicts of Interest for Public Accountants and Practicing Accountants in Indonesia

Hidayatullah (Fakultas Hukum Universitas Lampung)
Agus Triono (Fakultas Hukum Universitas Lampung)
FX Sumarja (Fakultas Hukum Universitas Lampung)

Article Info

Publish Date
30 Nov 2022

Abstract

Cases that arise related to financial reports audited by public accountants cannot be separated from how a public accountant provides his services. The overlap between the services provided by Public Accountants and Practicing Accountants can lead to conflicts of interest, efforts to minimize conflicts of interest do not yet have comprehensive regulations in place to anticipate since applying for permits to anticipate conflicts of interest, currently new conflict of interest limits are from the side of only one public accountant, this legal vacuum needs to be it becomes a thought for policy makers to make regulations that Public Accountants and Practicing Accountants must choose one if they want to apply for a license, they are prohibited from applying for both permits at once but choose only one permit

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Journal Info
Formosa Journal of Multidisciplinary Research (FJMR)
Website

Abbrev

fjmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Description

Formosa Journal of Multidisciplinary Research (FJMR) is a multidisciplinary journal published by Formosa Publisher. Formosa Journal of Multidisciplinary Research (FJMR) is published every month (monthly). Formosa Journal of Multidisciplinary Research (FJMR) is a peer reviewed, open access, and ...