EXTERNAL AUDIT FUNCTION

T. EXTERNAL AUDIT FUNCTION

Based on the stipulations of PBI No. 3/22/PBI/2001 adted

13 December 2001 on Transparency of Bank Financial Condition as subsequently amended by PBI No.7/50/ PBI/2005 adted 29 November 2005, OJK Regulation No. 6/POJK.03/2015 on Transparency and Publication of Bank Reports, OJK Circular Letter No. 18/SEOJK.03/2015 on Transparency and Publication of Reports for Sharia Commercial Banks and Sharia Business Units, and Bank Indonesia Circular Letter No.7/57/DPbS dated 22 December 2005 on Relationship Between Banks with Business Activities on the Sharia Principles, Public Accountant Firm (KAP), Public Accountant (AP), Sharia Supervisory Board and Bank Indonesia, requirements exist concerning the appointment of KAP/AP, aside from internal requirements by Bank Muamalat Indonesia.

In the KAP appointment process, the Board of Commissioners have been mandated by resolutions of the Annual GMS on

3 June 2015 as notarized in notary deed No.70 of Fathiah Helmi, SH, which among other things, in the Fourth Agenda, the GMS granted authority to the Board of Commissioners to appoint the KAP to perform an audit on the Financial Statements of Bank Muamalat Indonesia for the fiscal year that ended 31 December 2015. The KAP appointed to perform the audit on Bank Muamalat Indonesia Financial Statements for the fiscal year ending 31 December 2015 was at first the KAP Purwantono, Sungkoro, & Surja (Ernst & Young). However, due to internal considerations, the Bank on 29 April 2016 made a change to the appointed KAP to KAP Aidil Yuzar, SE., Ak, CPA.

In accordance with Article 2 and Article 4 of OJK Regulation No. 31/POJK.04/2015 on Transparency of Information or Material Facts by Issuers or Public Companies, the Bank has submitted the required information disclosure to the public concerning said change in its website as well as announced in 1 (one) Indonesian-language daily newspaper with nation-wide circulation.

Information related to External Auditor

KAP Aidil Yuzar was established since 2012. Founded by highly experienced public accountant as audit practitioners for over 22 years . Solid and extensive experience were obtained from working for 18 years in two public accounting firm “Big Four” namely Prasetio, Utomo & Co - Arthur Andersen and Purwantono , Suherman & Surja - Ernst & Young . Various audits and other services have been made to state-owned companies, public companies, banks and private companies. Has specialized expertise in auditing conventional banks and Islamic banks

At a Glance Report to Shareholders Management Discussion and Analysis Good Corporate Governance Corporate Social Responsibility Corporate Data

Jasa-jasa yang dapat diberikan oleh KAP Aidil Yuzar, SE.Ak, KAP Aidil Yuzar, SE.Ak, CPA provide services as follows: CPA meliputi:

• Assurance: covering among others Financial Audit, •

Assurans: meliputi antara lain Audit Laporan Keuangan, Special Audit, Compliance Audit, Due Diligence, Review. Audit Khusus, Audit Kepatuhan, Pemeriksaan Uji

Accounting Service covering among others compilation Tuntas, Reviu.

of financial statements, accounting system design. •

Jasa Akuntansi meliputi antara lain kompilasi laporan • Tax Services covering among others tax planning, tax keuangan, desain sistem akuntansi.

advisory.

• Jasa Perpajakan mencakup antara lain: perencanaan • Capital market ancillary profession services assistant pajak, advis perpajakan.

for Initial Public Offering (IPO), Right Issue, Bonds • Jasa pendampingan profesi penunjang pasar modal

Issuance, which constitute of prospectus or offering untuk Penawaran Umum Perdana, Rights Issue dan

circular letter.

penerbitan obligasi berupa pembuatan Comfort Letter, review atas prospektus dan offering circular.

Nomor dan Tanggal Izin Usaha | Number and Date of Business Licence No.288/KM.1/2012 tanggal 7 Maret 2012 | dated March 7, 2012 Bentuk Usaha | Business Form

Perseorangan | Sole Practicing

Alamat Kantor | Office Address Jln. Ampera Raya – Kancil No.40, Ragunan, Pasar Minggu Jakarta Selatan 12550

Telepon | Telephone

Faksimile | Facsimile

Nomor Pokok Wajib Pajak | Taxpayer Registration Number

54.553.440.6-061.000

Jumlah Rekan | Number of Partner

1 orang/person

Sesuai dengan surat nomor 20/IV/AU/2016 tanggal 29 April In accordance with letter number 20/IV/AU/2016 dated 2016 yang diterima dari KAP Aidil Yuzar, SE.Ak, CPA kepada

April 29, 2016 received from KAP Aidil Yuzar, SE.Ak, CPA to Bank Muamalat Indonesia, mengenai Surat Perikatan

Bank Muamalat Indonesia regarding Engagement Letter ( Engagement Letter) bahwa KAP Aidil Yuzar, SE.Ak, CPA

that KAP Aidil Yuzar, SE.Ak, CPA has been appointed to carry telah ditunjuk untuk melakukan audit atas Laporan

out audit for the Financial Statements of PT Bank Muamalat Keuangan PT Bank Muamalat Indonesia Tbk untuk tahun

Indonesia for the year ended December 31, 2015. yang berakhir pada tanggal 31 Desember 2015.