Presentasi IAI - Ibu Lindawati Gani Agustus 2016
Penataan Profesionalisme Akuntan
dan
Kesiapan Menghadapi MEA melalui CA Indonesia
Lindawati Gani
Dewan Pengurus Nasional (DPN)
Ikatan Akuntan Indonesia (IAI)
Outline Presentasi
Program Kerja IAI
Kesiapan Akuntan Indonesia menghadapi MEA
International Accounting Education Standard Board
(IAESB) - International Education Standards (IESs) for
Professional Accountants
Overview Competencies Chartered Accountant (CA)
IAI
Tudjuan Pendirian IAI
Pemikiran para Founding Fathers
23 Desember 1957
(Pasal 3 Akta Pendirian IAI)
1. Membimbing perkembangan
akuntansi serta mempertinggi
mutu pendidikan akuntan
2. Mempertinggi mutu
pekerdjaan akuntan
Ladang Amal yang Terbuka
415
Pemerintah
kabupaten
93
Pemerintah kota
34
Provinsi
31
Kementerian
30
LPNK
119
BUMN
523
Perusahaan
Terdaftar
1.200
BUMD
55.856.176
Usaha Mikro
629.418
Usaha Kecil
48.997
Usaha menengah
4.968
Usaha Besar
3.911
Perguruan TInggi
12
PartaiPolitik
Keaggotaan IAI (2015)
Komposisi Anggota
Anggota Utama (CA)
Katagori Pekerjaan Anggota
16,602 Akuntan Manajemen
3,748
Anggota Madya
5,683 Akuntan Pajak
1,592
Anggota Muda
4,587 Akuntan Pendidik
3,731
Total:
Akuntan Publik
1,664
Akuntan Sektor Publik
5,411
Internal Auditor
1174
Lainnya
9,552
26,872 Total:
26,872
• Dengan adanya PMK No. 25/PMK.01/2014 tentang Akuntan Beregister Negara dan KMK No. 263/KMK.01/2014, semua akuntan beregister negara wajib
menjadi anggota IAI. Proses registrasi anggota saat ini masih dilakukan hingga 3 Pebruari 2017 atas 53.800 Akuntan Beregister Negara.
5
Sumber Akuntan Indonesia
• Mahasiswa Akuntansi se-Indonesia berjumlah 265.498 yang
berasal dari 589 PT
• Dosen Akuntansi berjumlah 6.654 orang.
• Lebih 35.000 lulusan Akuntansi setiap tahun
Dikti, 2014
Potensi Indonesia sangat besar
Indonesia harus memperkuat diri agar tidak hanya menjadi pasar...
6
Program Kerja IAI
TUJUAN STRATEGIS IAI 2014-2018
1
Terwujudnya IAI sebagai
organisasi yang menjaga
integritas dan profesionalisme
akuntan
1. Menata profesionalisme
Akuntan
2. Meningkatkan akseptansi
entitas terhadap
pemegang CA
3. Memperluas industri jasa
akuntansi
4. Pengembangan
pendidikan akuntansi
2
Terwujudnya IAI sebagai
organisasi yang kuat di internal
dan berwibawa di eksternal
1. Penguatan dan penataan
organ-organ kelembagaan
IAI
2. Pendanaan
3. Peningkatan image dan
reputasi IAI
4. Hubungan internasional
5. Teknologi informasi dan
komunikasi
33
Terwujudnya IAI sebagai
organisasi yang memberikan
value bagi key stakeholders IAI
1. Kebijakan Publik
2. Pengembangan Standar
Akuntansi Keuangan
3. Praktik Sektor Publik
7
1. Menata Profesionalisme Akuntan
DPN yang membidangi: Lindawati Gani (ketua), Ainun Na’im, Ito Warsito, Khomsiyah,
Rosita Uli Sinaga, Sidharta Utama.
SASARAN
1. Menjamin profesionalisme Akuntan Indonesia melalui proses sertifikasi Akuntan Profesional
yang berkualitas.
2. Menjaga integritas para Akuntan Profesional anggota IAI melalui penegakan kode etik dan
disiplin.
3. Mempunyai standar mutu pekerjaan Akuntan Profesional.
4. Memiliki organ yang menjamin pelaksanaan standar mutu pekerjaan Akuntan Profesional.
5. Menjaga profesionalisme Akuntan Profesional melalui Pendidikan Profesional Berkelanjutan
(PPL).
6. Jumlah Akuntan Profesional meningkat.
7. Menjamin kualitas ujian sertifikasi Kompetensi IAI lainnya.
2. Meningkatkan Akseptansi Entitas terhadap Pemegang CA
DPN yang membidangi: Khomsiyah (ketua), Ainun Na’im, Ahyanizzaman, Ferdinand Purba,
Gatot Trihargo, Nunuy Nur Afiah.
SASARAN
1. Adanya regulasi yang mempersyaratkan CA sebagai kualifikasi pada posisi strategis
di bidang keuangan.
2. CA sebagai syarat utama penandatangan laporan keuangan di entitas
3. CA menjadi persyaratan kunci untuk menduduki posisi manajerial di berbagai
entitas.
4. CA menjadi career path bagi pemegangnya dalam menjalani karier.
5. Pengakuan atas kualitas pekerjaan seorang pemegang CA.
3. Memperdalam dan Memperluas Industri Jasa Akuntansi
DPN yang membidangi: Tia Adityasih (ketua), Ahyanizzaman, Ardan Adiperdana, Dadang
Kurnia, Gatot Trihargo, Ito Warsito.
SASARAN
1. Tersedianya regulasi yang mengatur bidang-bidang baru yang bisa
dimasuki profesi akuntan.
2. MRA dengan profesi lain yang relevan.
3. Intensifikasi jasa-jasa akuntansi tradisional yang belum dikembangkan.
4. Pengembangan Pendidikan Akuntansi
DPN yang membidangi: Ainun Na’im (ketua), Dwi Martani, Dwi Setiawan Susanto, Khomsiyah,
Lindawati Gani, Nunuy Nur Afiah, Sidharta Utama.
SASARAN
1. Pengembangan pendidikan akuntansi yang dapat menghasilkan akuntan
profesional yang berkualitas, beretika dan mampu bersaing secara global.
2. Peningkatan kualitas riset Akuntansi.
3. Peningkatan kualitas pendidik Akuntansi.
4. Terbentuknya lembaga akreditasi mandiri Akuntansi.
8. Hubungan Internasional
DPN yang membidangi: Sidharta Utama (ketua), Dwi Setiawan Susanto, Lindawati
Gani, Gatot Trihargo, Rosita Uli Sinaga.
SASARAN
1.Peningkatan peran IAI dalam kancah regional dan
internasional.
2.Meningkatkan kerjasama dengan organisasi profesi luar negeri.
Integrasi ASEAN
9th ASEAN Summit (Bali 03)
Bali Concord II
12th ASEAN Summit (Cebu 06)
Akselerasi dari 2020 ke 2015
13th ASEAN Summit (Singapura 07)
Cetak biru implementasi AEC 2015
14th ASEAN Summit (Chan Am 09)
Penandatanganan Deklarasi Roadmap ASEAN Community (2009 – 2015)
ONE VISION. ONE IDENTITY. ONE COMMUNITY
KARAKTERISTIK
• Pasar dan basis produksi tunggal
• Kawasan ekonomi yang kompetitif
• Pengembangan kawasan yang merata
• Sebagai satu kawasan terintegrasi dengan ekonomi global
13
Apa Artinya bagi ASEAN?
• Pergerakan bebas atas:
–
–
–
–
–
Barang;
Jasa dan tenaga ahli;
Investasi;
Modal; dan
Harmonisasi peraturan, regulasi, dan prosedur.
PERGERAKAN BEBAS JASA PROFESIONAL MELALUI
MUTUAL RECOGNITION AGREEMENT/ARRANGEMENT (MRA)
14
ASEAN MRA on Accountancy
• ASEAN MRA on Accountancy mengacu pada Visi AEC 2015
– Sasaran utama memfasilitasi aliran bebas jasa akuntan di ASEAN
• ASEAN Mutual Recognition Arrangement Framework on Accountancy
Services (MRA Framework) ditandatangani pada 26 February 2009.
• ASEAN MRA on Accountancy Services telah ditandatangani pada 14
November 2014.
• MRA bertujuan untuk:
– memfasilitasi mobilitas jasa akuntan profesional
– meningkatkan penyediaan jasa akuntansi
– pertukaran informasi dalam rangka untuk meningkatkan adopsi best
practices standar dan kualifikasi
ASEAN MRA on Accountancy
• Ruang lingkup mencakup jasa akuntansi (CPC 862) kecuali untuk audit umum atas
laporan keuangan dan jasa akuntansi lain yang memerlukan perizinan domestik.
• MRA mendukung kualifikasi nasional & pengalaman dengan pengakuan
kesetaraan dalam bentuk ASEAN CPA (Chartered Professional Accountant)
• ACPA dapat bekerja/praktek di AMSs, tunduk pada lingkup MRA & hukum
domestik
CPC 8621 Audit and Accountancy:
MRA
Accountancy
(CPC 862)
- 86211: Financial Audit Services
- 86212: Accounting Review Services
- 86213: Compilation of Financial Statements
- 86214: Other Accounting Services
8622 Bookkeeping other than tax serviced
ASEAN MRA on Accountancy
ASEAN CHARTERED PROFESSIONAL ACCOUNTANTS (ACPA)
ASEAN Chartered Professional Accountant (ACPA) adalah
seseorang yang merupakan warga negara di salah satu negara
anggota ASEAN dan telah dinyatakan oleh Badan Akuntansi
Nasional (NAB)* dan/atau Otoritas Regulator Profesional
(PRA)** di negara anggota ASEAN tersebut memiliki kualifikasi
secara teknik, moral dan legal untuk berpraktek sebagai akuntan
profesional.
*NAB: National Accountancy Body
**PRA: Professional Regulatory Authority
Tantangan
Bagi ASEAN
• Persiapan implementasi ASEAN MRA on Accountancy Services
• Harmonisasi kualifikasi/profesi akuntan ASEAN
• Komitmen untuk mencapai tujuan pergerakan bebas barang dan
jasa
Bagi Organisasi Profesi
• Adopsi dan penerapan standar profesi dan best practices
• Meningkatkan kualitas sertifikasi profesi dan akuntan sebagai
anggota
18
Tantangan Bagi Akuntan
• Pemahaman atas standar profesi, akuntansi, audit, dan
bidang terkait yang berlaku secara global
• Peningkatan kualitas individu untuk bersaing secara
regional dan global
–
–
–
–
–
–
Edukasi;
Kompetensi;
Sertifikasi;
Pengalaman;
Pendidikan Profesional Berkelanjutan;
Memenuhi Standar dan Pedoman IFAC.
19
Inisiatif dan Kegiatan IAI menghadapi MEA
1. Meluncurkan Chartered Accountant Indonesia 19 Desember 2012
2. Adanya Regulasi yang memperkuat profesi:
• Terbitnya PMK 25/PMK.01/2014 tentang Akuntan Beregister Negara 3 Pebruari 2014
• Mengupayakan adanya UU Pelaporan Keuangan
3. MRA dengan asosiasi profesi akuntan internasional dan nasional
4. Kerjasama dengan World Bank Gap Analysis IES dengan Pendidikan Tinggi Akuntansi di
Indonesia
5. Menyusun Learning Outcomes seluruh jenjang Prodi Akuntansi Arsitektur Pendidikan
Akuntansi Indonesia
6. Aktif dalam Task Force AFA dan penyusunan ASEAN Accountancy Roadmap
7. Aktif dalam Accountancy Monitoring Committee Indonesia (AMCI)
8. Mengupdate LO dan Silabus CA
9. Bergabung dalam Chartered Accountants Worldwide
20
Menjadi Akuntan Sesuai PMK 25/2014
WAJIB MENJADI ANGGOTA IAI
Teknisi Akuntansi
Level 6
DIV/S1 Non
Akuntansi
S2/S3 Akuntansi
Terapan
D IV/S1
Akuntansi
PPAK
UJIAN CHARTERED ACCOUNTANT (CA) IAI
Pelaporan
Korporat
Manajemen
Stratejik dan
Kepemimpinan
Tata Kelola
Korporat
dan Etika
Akuntansi
Manajemen
Lanjutan
Manajemen
Perpajakan
Manajemen
Keuangan
Lanjutan
PENGALAMAN KERJA 3 TH, 2 TH BAGI PESERTA PPAK
AKUNTAN
Sistem Informasi
dan Pengendalian
Internal
Chartered Accountant Indonesia
Chartered Accountant Indonesia adalah kualifikasi akuntan
profesional yang ditetapkan oleh IAI sesuai panduan standar
internasional, yang pemegang sertifikatnya akan mendapatkan
sebutan (designation) profesi sebagai Chartered Accountant
Indonesia disingkat “CA”.
22
Pertimbangan Penetapan CA
IAI menyelenggarakan ujian CA dengan tujuan untuk
mendapatkan Akuntan sebagai Anggota Utama IAI yang memiliki:
• kualifikasi untuk menjalankan peran sebagai Akuntan
Profesional sesuai kompetensi utama dan kompetensi khusus
CA;
• komitmen tinggi terhadap etika, nilai-nilai dan perilaku
profesional yang tinggi; dan
• keahlian profesional untuk menjalankan peran tersebut.
23
Pertimbangan Penetapan CA
•
•
•
•
•
Melaksanakan tujuan pendirian IAI, yaitu untuk membimbing
perkembangan akuntansi serta mempertinggi mutu pendidikan akuntan; dan
mempertinggi mutu pekerjaan akuntan;
Demi menjaga dan meningkatkan kepercayaan masyarakat kepada profesi
akuntan;
Untuk memberikan perlindungan terhadap pengguna jasa akuntan;
Untuk mempersiapkan akuntan Indonesia menghadapai tantangan profesi
dalam perekonomian global; dan
Untuk memenuhi kewajiban IAI sebagai anggota International Federation
of Accountants.
24
MRA CA INDONESIA DAN ASOSIASI PROFESI AKUNTAN INTERNATIONAL
•
•
Foundation Level
Proses assessment
Professional Level
•
Proses assessment
Professional Level
• CA pengalaman > 10 th Strategic Case
Study Exam CGMA
• CA Pengalaman < 10 th E3, P3, F3,
Strategic Case Study Exam CGMA
•
Proses assessment
Professional Level
25
Akuntan ASEAN (2015)
Negara Anggota
Brunei Darussalam
Indonesia
Kamboja
Laos
Malaysia
Myanmar
Filipina
Singapore
Thailand
Vietnam
TOTAL
Asosiasi Profesi Akuntan
BICPA
IAI
KICPAA
LICPA
MIA
MICPA
PICPA
ISCA
FAP
VAA
Total
56
26,872*
291
101
32,511
630
18,214
24,474
29,839
9,800
142,788
*53.800 Akuntan Beregister Negara akan diregistrasi ulang hingga 3 Februari 2017 melalui IAI
Strategi Akuntan di Era MEA
Untuk memenangkan persaingan di era MEA, akuntan tidak cukup mengandalkan kompetensi yang
dimiliki saat ini. Setidaknya perlu area pengembangan sbb.:
1
Meningkatkan soft skills
Interpersonal skills: leadership, motivasi, komunikasi efektif, negosiasi, problem
solving, dll.
Intra-personal skills: integritas, profesional, character building, creative thinking, dll.
2
Terus tingkatkan kompetensi
Tidak cukup sekedar memenuhi persyaratan minimal pendidikan profesionalisme
berkelanjutan (PPL).
Bila hanya memenuhi persyaratan PPL, maka belum memiliki keunggulan
kompetitif dibandingkan akuntan lainnya.
3
Bangun networking
Membangun networking yang kuat dan luas dengan individu dan institusi.
27
Strategi Akuntan di Era MEA
Lanjutan...
4
Memiliki sertifikasi akuntan profesional
Akuntan memiliki sertifikasi akuntan yang diakui internasional seperti: ACPA, CGMA
5
Memiliki integritas yang tinggi
Bersaing tidak berarti menghalalkan segala cara, tetapi menjunjung kejujuran.
Industri atau pemakai jasa akuntan profesional akan memilih akuntan yang
berintegritas.
6
Persiapan mental menjadi “Player”
Optimis menghadapi MEA dan tidak gentar dengan akuntan asing.
Targetnya adalah berperan sebagai “Player”, bukan “Victim”.
28
IAESB Mandate
• Serves the public interest by establishing standards in the
area of professional accounting education
• Prescribes technical competence and professional skills,
values, ethics, and attitudes.
• Enhances education by developing and implementing
International Education Standards™ (IES™), which increase
the competence of the global accountancy profession—
contributing to strengthened public trust.
Qualification, Certification & Licensure
Benefits
Best Practices
Standards &
– Provides industry-specific accounting
knowledge and skills
– Promotes compliance to a high standard
of conduct and professionalism
– Enhances organizations chances of
adapting to changes in business and
technology
Continuing Professional
Development
IESs 7 & 8
Assessment
IES 6
Practical Experience
IES 5
Content of Professional
Accounting Education
IESs 2, 3, 4
Entry Requirements
IES 1
IFAC INTERNATIONAL EDUCATION STANDARD
IES 1 Entry requirements to a program of professional accounting education
IES 2 Content of professional education programs
IES 3 Professional skills
IES 4 Professional values, ethics and attitudes
IES 5 Practical experience requirements
IES 6 Assessment of professional capabilities and competence
IES 7 Continuing professional development
IES 8 Competence requirements for audit professionals
Key Concepts of Framework (2015)
Professional Accountant
An individual who achieves, demonstrates, and further develops
professional competence to perform a role in the accountancy
profession and who is required to comply with a code of ethics
as directed by a professional accountancy organization or a
licensing authority
Aspiring Professional Accountant
An individual who has commenced a professional accountancy
education program
32
Professional Competence
The ability to perform a role to a defined standard.
Professional competence goes beyond knowledge of
principles, standard, concepts, facts & procedures.
It is the integration & application of
a. Technical competence (IES 2)
b. Professional skills (IES 3)
c. Professional values, ethics & attitudes (IES 4)
33
Desirable Outcomes of IES
Development, adoption & implementation of IES provide an
effective approach to developing professional competence.
Other desirable outcomes include:
• Reducing international differences in the requirements to
perform a role as a professional accountant
• Facilitating the global mobility of professional accountants
• Providing international benchmarks of good practice for
professional accounting education
34
Key Concepts of Framework (2015)
Learning Outcomes
Establish the content and the depth of knowledge, understanding,
and application required for a specified competence area.
Proficiency Level
Describes the context in which the relevant learning outcomes
are expected to be achieved and is based on consideration of the
ambiguity, complexity, and uncertainty of the environment.
IFAC INTERNATIONAL EDUCATION STANDARD
DEVELOPING A PROFESSONAL ACCOUNTANT
PROFESSIONAL
ACCOUNTANT
ASPIRING
PROFESSIONAL
ACCOUNTANT
IES 2, 3, 4, 5,
AND 6
INDIVIDUAL
IES 1
36
IES 1
Entry to Professional Accounting Education
Programs
Requirements (2014 Q2)
•
Specify educational entry
requirements for professional
accounting education programs
•
Explain rationale for the principles to
be used in setting educational entry
requirements
•
Make relevant information publicly
available
(http://www.ifac.org/publications-resources/2015-handbookinternational-education-pronouncements)
Rationale for
Entry
Requirements
Educational
Entry
Requirements
Relevant
Information
Professional
Accounting
Education
Program
IESs 2, 3, & 4
Content of Professional Accounting Education
Technical Competence (IES 2; 2015 Q2)
Professional
Skills (IES 3;
2015 Q2)
Professional Values, Ethics, and
Attitudes (IES 4; 2015 Q2)
IES 2: Technical Competence – Competence Area
Competence Area
Level of Proficiency
a. Financial Accounting and Reporting
Intermediate
b. Management Accounting
Intermediate
c. Finance and Financial Management
Intermediate
d. Taxation
Intermediate
e. Audit and Assurance
Intermediate
f. Governance, Risk Management & Control
Intermediate
g. Business Law & Regulations
Intermediate
h. Information Technology
Intermediate
i. Business and Organizational Environment
Intermediate
j. Economics
k. Business Strategy & Management
Foundation
Intermediate
IES 2, Initial Professional Development – Technical Competence
Competence Area
1. Financial Accounting & Reporting
2. Management Accounting
3. Finance and Financial Management
4. Taxation
5. Audit & Assurance
6. Governance, Risk Management & Internal Control
7. Business Laws & Regulation
8. Information Technology
9. Business & Organizational Environment
10. Economics
11. Business Strategy and Management
42
IES 3 (Professional Skills) & IES 4 (Professional
Values, Ethics and Attitudes)
• IES 3:
– Intellectual*
– Interpersonal &
Communication*
– Personal*
– Organizational*
*Intermediate
• IES 4:
– Professional skepticism
& judgment*
– Ethical principles*
– Commitment to the
public interest*
IES 2, 3, & 4 – Benefits of Learning Outcomes
Approach
Guidance Materials (2016)
Learner-centric
Facilitates
Quality
Assurance
Promotes
Innovation in
Teaching
Learning
Outcomes
Approach
Focuses
Curriculum
– Designing Curricula & Learning Outcomes
– Setting & Marking Examinations
– Mapping Curricula to Learning Outcomes
Encourages
Responsibility
Accommodates
Various Learning
Styles
• Value Statement
• Guiding Principles
• Illustrative Examples of Practice
– Designing Higher Education Programs
– Addressing Governance Structures
• Frequently Asked Questions
IES 5 – Practical Experience
Requirements (2015 Q2)
Development
Application
Integration
•
Complete practical experience by end of IPD
•
Ensure practical experience is sufficient
•
Measure achievement of practical experience
•
Record practical experience using verifiable
experience
•
Review practical experience periodically by
supervisor
•
Assess that sufficiency of practical experience
has been completed
IES 6 – Assessment Activities
Requirements (2015 Q2)
• Complete assessment activities by the end of IPD
Assessment activities
Practical Experience
Content of
Professional Accounting Education
Entry Requirements
Individual
• Draw on the outcomes from a range of assessment
activities
• Design assessment activities to have high levels of
validity, reliability, equity, transparency, and
sufficiency
• Record assessment activities in a written or
electronic form objective and capable of being
proven
IES 7 – Continuing Professional Development
Requirements (2014 Q1)
• Promote CPD and maintenance of professional
competence
• Facilitate access to CPD opportunities and
resources
• Require all professional accountants to undertake
CPD
• Establish the preferred approach to measuring
CPD from output-based, input-based or
combination approaches
• Establish a systematic process to monitor CPD
requirements and provide appropriate sanctions
IES 8
CPD for Engagement Partners
Requirements (2016 Q2)
Engagement Partner
•
Prescribe learning outcomes to be
achieved by professional accountants
when developing and maintaining
professional competence to perform the
role of an engagement partner
•
Require engagement partners to
undertake CPD that develops and
maintains the professional competence
required for the role
CPD
Professional Accountant
IESs 7 & 8
Benefits of CPD
Guidance Materials (2015)
Maintains Public
Confidence & Trust
Supports HighQuality
Professional
Service
Facilitates
Learning Agility
CPD
Assists in
Achieving
Career Goals
Helps in Coping
with Change
Improves
Relevance &
Productivity
• Webcasts on Implementation of
IES 8
– Professional Accountancy
Organizations
– Public Accounting Firms
– Engagement Partners
• Frequently Asked Questions
Comparison of subjects at professional level at CA IAI
with other Professional Accounting Organizations
CA INA
CPA AUS
ACCA
ICAEW
√
√
Corporate reporting
√
Strategic management and
leadership
√
√
Corporate governance and
ethic
√
√
Advanced management
accounting
√
Taxation management
√
Advanced financial
management
√
√
Information system and
internal control
√
√
√
ICAA
CIMA
√
√
√
ISCA
√
√
√
√
√
√
√
√
Competencies of Chartered Accountant IAI
Professional Level
(Application, Evaluation,
Integration)
Foundation Level: Financial
accouinting, Cost and Management
Accounting, Auditing, Information
System, Taxation, Business Law,
Financial Management, General
Management, Economics
Competencies for Foundation Level are obtained
from Strata 1 or Equivalent
IES 2: Broad Technical Competence
Financial Accounting &
Reporting
Management Accounting
Audit and Assurance
Taxation
Information Technology
CA:
Application,
Evaluation,
Integration
Finance and Financial
Management
Governance, Risk
Management and Internal
Control
Business Law and Regulations
Business and Organizational
Environment
Economics
Business Strategy and
Environment
S1:
Explain,
Analyze,
Apply
Example: IES 3 Professional Skills - Intellectual
Competence
Area (Level of
Proficiency)
Learning Outcomes
CA
Strata 1 or
Equivalent
IES 3
(a)
Intellectual (i) Evaluate information from a variety of sources
and perspectives through research, analysis, and
(Intermediate) integration. (Contoh: Ada di Tugas Akhir)
(ii) Apply professional judgment, including
identification and evaluation of alternatives,
to reach well-reasoned conclusions based on
all relevant facts and circumstances.
(iii) Identify when it is appropriate to consult
with specialists to solve problems and reach
conclusions.
(iv) Apply reasoning, critical analysis, and
innovative thinking to solve problems.
(v) Recommend solutions to unstructured,
multi-faceted problems.
X
X
X
X
(through
working
experienc
e)
X
X
X
Example: IES 3 Professional Skills - Personal
(i) Perso (a) Demonstrate a commitment to lifelong
learning.
nal
(Interme
diate)
(b) Apply professional skepticism through
questioning and critically assessing all
information.
(c) Set high personal standards of delivery and
monitor personal performance, through
feedback from others and through
reflection.
(d) Manage time and resources to achieve
professional commitments.
(Mis. Daftar hadir)
(e) Anticipate challenges and plan potential
solutions.
(f) Apply an open mind to new opportunities.
X
(through
working
experien
ce)
X
X
X
X
X
X
X
(through
working
IES 4: Professional Values, Ethics & Attitudes
Professional Values,
Ethics, and Attitudes
Professional
Skepticism &
Judgment
Ethical Principles
Commitment to
Public Interest
Example: IES 4: Professional Values, Ethics & Attitudes
(i) Ethical
principles
(a)
Explain the nature of ethics
X
X
(b) Explain the advantages and disadvantages of rulesbased and principles-based approaches
to ethics.
(c) Identify ethical issues and determine when
ethical principles apply.
(d) Analyze alternative courses of action and
determine the ethical consequences of these.
X
X
X
X
(e) Apply the fundamental ethical principles of
integrity, objectivity, professional competence
and due care, confidentiality, and professional
behavior to ethical dilemmas and determine
an appropriate approach.
(f)Apply the relevant ethical requirements to
professional behavior in compliance with
standards
X (through
working
experienc
e)
X
X (through
working
experienc
e)
TERIMA KASIH
IKATAN AKUNTAN INDONESIA
Grha Akuntan
Jl Sindanglaya 1 Menteng Jakarta 10310
www.iaiglobal.or.id
iai-info@iaiglobal.or.id
Tel (021) 3190 4232
Description of Levels of Proficiency
Foundation
Learning outcomes in a competence areas focus on
• Defining, explaining, summarizing & interpreting the underlying principles & theories
of relevant areas of technical competence to complete tasks while working under
appropriate supervision
• Performing assigned tasks by using the appropriate professional skills
• Recognizing the importance of professional values, ethics & attitudes in performing
assigned tasks
• Solving simple problems & referring complex tasks or problem to supervisors or those
with specialized expertise
• Providing information & explaining ideas in a clear manner, using oral & written
communication
Related to work situations characterized by low levels of ambiguity, complexity &
uncertainly
60
Description of Levels of Proficiency
Intermediate
Learning outcomes in a competence areas focus on
• Independently applying, comparing and analyzing underlying principles &
theories from relevant areas of technical competence to complete work
assignment & make decisions
• Combining technical competence & professional skills to complete work
assignments
• Applying professional values, ethics & attitude to work assignments
• Presenting information & explaining ideas in communications, to accounting &
non-accounting stakeholders.
Related to work situations characterized by moderate levels of ambiguity,
complexity & uncertainly
61
Description of Levels of Proficiency
Advanced
Learning outcomes in a competence areas focus on
• Selecting and integrating principles and theories from different areas of
technical competence to manage & lead projects & work assignments & to
make recommendations appropriate to stakeholder needs
• Integrating technical competence & professional skills to manage & lead
projects & work assignments
• Making judgment on appropriate courses of action drawing on professional
values, ethics & attitudes
62
Description of Levels of Proficiency
• Assessing, researching & resolving complex problems with limited
supervision
• Anticipating, consulting appropriately & developing solutions to complex
problems & issues
• Consistently presenting & explaining relevant information in a persuasive
manner to a widerange of stakeholders
Related to work situations characterized by high levels of ambiguity,
complexity & uncertainly
63
dan
Kesiapan Menghadapi MEA melalui CA Indonesia
Lindawati Gani
Dewan Pengurus Nasional (DPN)
Ikatan Akuntan Indonesia (IAI)
Outline Presentasi
Program Kerja IAI
Kesiapan Akuntan Indonesia menghadapi MEA
International Accounting Education Standard Board
(IAESB) - International Education Standards (IESs) for
Professional Accountants
Overview Competencies Chartered Accountant (CA)
IAI
Tudjuan Pendirian IAI
Pemikiran para Founding Fathers
23 Desember 1957
(Pasal 3 Akta Pendirian IAI)
1. Membimbing perkembangan
akuntansi serta mempertinggi
mutu pendidikan akuntan
2. Mempertinggi mutu
pekerdjaan akuntan
Ladang Amal yang Terbuka
415
Pemerintah
kabupaten
93
Pemerintah kota
34
Provinsi
31
Kementerian
30
LPNK
119
BUMN
523
Perusahaan
Terdaftar
1.200
BUMD
55.856.176
Usaha Mikro
629.418
Usaha Kecil
48.997
Usaha menengah
4.968
Usaha Besar
3.911
Perguruan TInggi
12
PartaiPolitik
Keaggotaan IAI (2015)
Komposisi Anggota
Anggota Utama (CA)
Katagori Pekerjaan Anggota
16,602 Akuntan Manajemen
3,748
Anggota Madya
5,683 Akuntan Pajak
1,592
Anggota Muda
4,587 Akuntan Pendidik
3,731
Total:
Akuntan Publik
1,664
Akuntan Sektor Publik
5,411
Internal Auditor
1174
Lainnya
9,552
26,872 Total:
26,872
• Dengan adanya PMK No. 25/PMK.01/2014 tentang Akuntan Beregister Negara dan KMK No. 263/KMK.01/2014, semua akuntan beregister negara wajib
menjadi anggota IAI. Proses registrasi anggota saat ini masih dilakukan hingga 3 Pebruari 2017 atas 53.800 Akuntan Beregister Negara.
5
Sumber Akuntan Indonesia
• Mahasiswa Akuntansi se-Indonesia berjumlah 265.498 yang
berasal dari 589 PT
• Dosen Akuntansi berjumlah 6.654 orang.
• Lebih 35.000 lulusan Akuntansi setiap tahun
Dikti, 2014
Potensi Indonesia sangat besar
Indonesia harus memperkuat diri agar tidak hanya menjadi pasar...
6
Program Kerja IAI
TUJUAN STRATEGIS IAI 2014-2018
1
Terwujudnya IAI sebagai
organisasi yang menjaga
integritas dan profesionalisme
akuntan
1. Menata profesionalisme
Akuntan
2. Meningkatkan akseptansi
entitas terhadap
pemegang CA
3. Memperluas industri jasa
akuntansi
4. Pengembangan
pendidikan akuntansi
2
Terwujudnya IAI sebagai
organisasi yang kuat di internal
dan berwibawa di eksternal
1. Penguatan dan penataan
organ-organ kelembagaan
IAI
2. Pendanaan
3. Peningkatan image dan
reputasi IAI
4. Hubungan internasional
5. Teknologi informasi dan
komunikasi
33
Terwujudnya IAI sebagai
organisasi yang memberikan
value bagi key stakeholders IAI
1. Kebijakan Publik
2. Pengembangan Standar
Akuntansi Keuangan
3. Praktik Sektor Publik
7
1. Menata Profesionalisme Akuntan
DPN yang membidangi: Lindawati Gani (ketua), Ainun Na’im, Ito Warsito, Khomsiyah,
Rosita Uli Sinaga, Sidharta Utama.
SASARAN
1. Menjamin profesionalisme Akuntan Indonesia melalui proses sertifikasi Akuntan Profesional
yang berkualitas.
2. Menjaga integritas para Akuntan Profesional anggota IAI melalui penegakan kode etik dan
disiplin.
3. Mempunyai standar mutu pekerjaan Akuntan Profesional.
4. Memiliki organ yang menjamin pelaksanaan standar mutu pekerjaan Akuntan Profesional.
5. Menjaga profesionalisme Akuntan Profesional melalui Pendidikan Profesional Berkelanjutan
(PPL).
6. Jumlah Akuntan Profesional meningkat.
7. Menjamin kualitas ujian sertifikasi Kompetensi IAI lainnya.
2. Meningkatkan Akseptansi Entitas terhadap Pemegang CA
DPN yang membidangi: Khomsiyah (ketua), Ainun Na’im, Ahyanizzaman, Ferdinand Purba,
Gatot Trihargo, Nunuy Nur Afiah.
SASARAN
1. Adanya regulasi yang mempersyaratkan CA sebagai kualifikasi pada posisi strategis
di bidang keuangan.
2. CA sebagai syarat utama penandatangan laporan keuangan di entitas
3. CA menjadi persyaratan kunci untuk menduduki posisi manajerial di berbagai
entitas.
4. CA menjadi career path bagi pemegangnya dalam menjalani karier.
5. Pengakuan atas kualitas pekerjaan seorang pemegang CA.
3. Memperdalam dan Memperluas Industri Jasa Akuntansi
DPN yang membidangi: Tia Adityasih (ketua), Ahyanizzaman, Ardan Adiperdana, Dadang
Kurnia, Gatot Trihargo, Ito Warsito.
SASARAN
1. Tersedianya regulasi yang mengatur bidang-bidang baru yang bisa
dimasuki profesi akuntan.
2. MRA dengan profesi lain yang relevan.
3. Intensifikasi jasa-jasa akuntansi tradisional yang belum dikembangkan.
4. Pengembangan Pendidikan Akuntansi
DPN yang membidangi: Ainun Na’im (ketua), Dwi Martani, Dwi Setiawan Susanto, Khomsiyah,
Lindawati Gani, Nunuy Nur Afiah, Sidharta Utama.
SASARAN
1. Pengembangan pendidikan akuntansi yang dapat menghasilkan akuntan
profesional yang berkualitas, beretika dan mampu bersaing secara global.
2. Peningkatan kualitas riset Akuntansi.
3. Peningkatan kualitas pendidik Akuntansi.
4. Terbentuknya lembaga akreditasi mandiri Akuntansi.
8. Hubungan Internasional
DPN yang membidangi: Sidharta Utama (ketua), Dwi Setiawan Susanto, Lindawati
Gani, Gatot Trihargo, Rosita Uli Sinaga.
SASARAN
1.Peningkatan peran IAI dalam kancah regional dan
internasional.
2.Meningkatkan kerjasama dengan organisasi profesi luar negeri.
Integrasi ASEAN
9th ASEAN Summit (Bali 03)
Bali Concord II
12th ASEAN Summit (Cebu 06)
Akselerasi dari 2020 ke 2015
13th ASEAN Summit (Singapura 07)
Cetak biru implementasi AEC 2015
14th ASEAN Summit (Chan Am 09)
Penandatanganan Deklarasi Roadmap ASEAN Community (2009 – 2015)
ONE VISION. ONE IDENTITY. ONE COMMUNITY
KARAKTERISTIK
• Pasar dan basis produksi tunggal
• Kawasan ekonomi yang kompetitif
• Pengembangan kawasan yang merata
• Sebagai satu kawasan terintegrasi dengan ekonomi global
13
Apa Artinya bagi ASEAN?
• Pergerakan bebas atas:
–
–
–
–
–
Barang;
Jasa dan tenaga ahli;
Investasi;
Modal; dan
Harmonisasi peraturan, regulasi, dan prosedur.
PERGERAKAN BEBAS JASA PROFESIONAL MELALUI
MUTUAL RECOGNITION AGREEMENT/ARRANGEMENT (MRA)
14
ASEAN MRA on Accountancy
• ASEAN MRA on Accountancy mengacu pada Visi AEC 2015
– Sasaran utama memfasilitasi aliran bebas jasa akuntan di ASEAN
• ASEAN Mutual Recognition Arrangement Framework on Accountancy
Services (MRA Framework) ditandatangani pada 26 February 2009.
• ASEAN MRA on Accountancy Services telah ditandatangani pada 14
November 2014.
• MRA bertujuan untuk:
– memfasilitasi mobilitas jasa akuntan profesional
– meningkatkan penyediaan jasa akuntansi
– pertukaran informasi dalam rangka untuk meningkatkan adopsi best
practices standar dan kualifikasi
ASEAN MRA on Accountancy
• Ruang lingkup mencakup jasa akuntansi (CPC 862) kecuali untuk audit umum atas
laporan keuangan dan jasa akuntansi lain yang memerlukan perizinan domestik.
• MRA mendukung kualifikasi nasional & pengalaman dengan pengakuan
kesetaraan dalam bentuk ASEAN CPA (Chartered Professional Accountant)
• ACPA dapat bekerja/praktek di AMSs, tunduk pada lingkup MRA & hukum
domestik
CPC 8621 Audit and Accountancy:
MRA
Accountancy
(CPC 862)
- 86211: Financial Audit Services
- 86212: Accounting Review Services
- 86213: Compilation of Financial Statements
- 86214: Other Accounting Services
8622 Bookkeeping other than tax serviced
ASEAN MRA on Accountancy
ASEAN CHARTERED PROFESSIONAL ACCOUNTANTS (ACPA)
ASEAN Chartered Professional Accountant (ACPA) adalah
seseorang yang merupakan warga negara di salah satu negara
anggota ASEAN dan telah dinyatakan oleh Badan Akuntansi
Nasional (NAB)* dan/atau Otoritas Regulator Profesional
(PRA)** di negara anggota ASEAN tersebut memiliki kualifikasi
secara teknik, moral dan legal untuk berpraktek sebagai akuntan
profesional.
*NAB: National Accountancy Body
**PRA: Professional Regulatory Authority
Tantangan
Bagi ASEAN
• Persiapan implementasi ASEAN MRA on Accountancy Services
• Harmonisasi kualifikasi/profesi akuntan ASEAN
• Komitmen untuk mencapai tujuan pergerakan bebas barang dan
jasa
Bagi Organisasi Profesi
• Adopsi dan penerapan standar profesi dan best practices
• Meningkatkan kualitas sertifikasi profesi dan akuntan sebagai
anggota
18
Tantangan Bagi Akuntan
• Pemahaman atas standar profesi, akuntansi, audit, dan
bidang terkait yang berlaku secara global
• Peningkatan kualitas individu untuk bersaing secara
regional dan global
–
–
–
–
–
–
Edukasi;
Kompetensi;
Sertifikasi;
Pengalaman;
Pendidikan Profesional Berkelanjutan;
Memenuhi Standar dan Pedoman IFAC.
19
Inisiatif dan Kegiatan IAI menghadapi MEA
1. Meluncurkan Chartered Accountant Indonesia 19 Desember 2012
2. Adanya Regulasi yang memperkuat profesi:
• Terbitnya PMK 25/PMK.01/2014 tentang Akuntan Beregister Negara 3 Pebruari 2014
• Mengupayakan adanya UU Pelaporan Keuangan
3. MRA dengan asosiasi profesi akuntan internasional dan nasional
4. Kerjasama dengan World Bank Gap Analysis IES dengan Pendidikan Tinggi Akuntansi di
Indonesia
5. Menyusun Learning Outcomes seluruh jenjang Prodi Akuntansi Arsitektur Pendidikan
Akuntansi Indonesia
6. Aktif dalam Task Force AFA dan penyusunan ASEAN Accountancy Roadmap
7. Aktif dalam Accountancy Monitoring Committee Indonesia (AMCI)
8. Mengupdate LO dan Silabus CA
9. Bergabung dalam Chartered Accountants Worldwide
20
Menjadi Akuntan Sesuai PMK 25/2014
WAJIB MENJADI ANGGOTA IAI
Teknisi Akuntansi
Level 6
DIV/S1 Non
Akuntansi
S2/S3 Akuntansi
Terapan
D IV/S1
Akuntansi
PPAK
UJIAN CHARTERED ACCOUNTANT (CA) IAI
Pelaporan
Korporat
Manajemen
Stratejik dan
Kepemimpinan
Tata Kelola
Korporat
dan Etika
Akuntansi
Manajemen
Lanjutan
Manajemen
Perpajakan
Manajemen
Keuangan
Lanjutan
PENGALAMAN KERJA 3 TH, 2 TH BAGI PESERTA PPAK
AKUNTAN
Sistem Informasi
dan Pengendalian
Internal
Chartered Accountant Indonesia
Chartered Accountant Indonesia adalah kualifikasi akuntan
profesional yang ditetapkan oleh IAI sesuai panduan standar
internasional, yang pemegang sertifikatnya akan mendapatkan
sebutan (designation) profesi sebagai Chartered Accountant
Indonesia disingkat “CA”.
22
Pertimbangan Penetapan CA
IAI menyelenggarakan ujian CA dengan tujuan untuk
mendapatkan Akuntan sebagai Anggota Utama IAI yang memiliki:
• kualifikasi untuk menjalankan peran sebagai Akuntan
Profesional sesuai kompetensi utama dan kompetensi khusus
CA;
• komitmen tinggi terhadap etika, nilai-nilai dan perilaku
profesional yang tinggi; dan
• keahlian profesional untuk menjalankan peran tersebut.
23
Pertimbangan Penetapan CA
•
•
•
•
•
Melaksanakan tujuan pendirian IAI, yaitu untuk membimbing
perkembangan akuntansi serta mempertinggi mutu pendidikan akuntan; dan
mempertinggi mutu pekerjaan akuntan;
Demi menjaga dan meningkatkan kepercayaan masyarakat kepada profesi
akuntan;
Untuk memberikan perlindungan terhadap pengguna jasa akuntan;
Untuk mempersiapkan akuntan Indonesia menghadapai tantangan profesi
dalam perekonomian global; dan
Untuk memenuhi kewajiban IAI sebagai anggota International Federation
of Accountants.
24
MRA CA INDONESIA DAN ASOSIASI PROFESI AKUNTAN INTERNATIONAL
•
•
Foundation Level
Proses assessment
Professional Level
•
Proses assessment
Professional Level
• CA pengalaman > 10 th Strategic Case
Study Exam CGMA
• CA Pengalaman < 10 th E3, P3, F3,
Strategic Case Study Exam CGMA
•
Proses assessment
Professional Level
25
Akuntan ASEAN (2015)
Negara Anggota
Brunei Darussalam
Indonesia
Kamboja
Laos
Malaysia
Myanmar
Filipina
Singapore
Thailand
Vietnam
TOTAL
Asosiasi Profesi Akuntan
BICPA
IAI
KICPAA
LICPA
MIA
MICPA
PICPA
ISCA
FAP
VAA
Total
56
26,872*
291
101
32,511
630
18,214
24,474
29,839
9,800
142,788
*53.800 Akuntan Beregister Negara akan diregistrasi ulang hingga 3 Februari 2017 melalui IAI
Strategi Akuntan di Era MEA
Untuk memenangkan persaingan di era MEA, akuntan tidak cukup mengandalkan kompetensi yang
dimiliki saat ini. Setidaknya perlu area pengembangan sbb.:
1
Meningkatkan soft skills
Interpersonal skills: leadership, motivasi, komunikasi efektif, negosiasi, problem
solving, dll.
Intra-personal skills: integritas, profesional, character building, creative thinking, dll.
2
Terus tingkatkan kompetensi
Tidak cukup sekedar memenuhi persyaratan minimal pendidikan profesionalisme
berkelanjutan (PPL).
Bila hanya memenuhi persyaratan PPL, maka belum memiliki keunggulan
kompetitif dibandingkan akuntan lainnya.
3
Bangun networking
Membangun networking yang kuat dan luas dengan individu dan institusi.
27
Strategi Akuntan di Era MEA
Lanjutan...
4
Memiliki sertifikasi akuntan profesional
Akuntan memiliki sertifikasi akuntan yang diakui internasional seperti: ACPA, CGMA
5
Memiliki integritas yang tinggi
Bersaing tidak berarti menghalalkan segala cara, tetapi menjunjung kejujuran.
Industri atau pemakai jasa akuntan profesional akan memilih akuntan yang
berintegritas.
6
Persiapan mental menjadi “Player”
Optimis menghadapi MEA dan tidak gentar dengan akuntan asing.
Targetnya adalah berperan sebagai “Player”, bukan “Victim”.
28
IAESB Mandate
• Serves the public interest by establishing standards in the
area of professional accounting education
• Prescribes technical competence and professional skills,
values, ethics, and attitudes.
• Enhances education by developing and implementing
International Education Standards™ (IES™), which increase
the competence of the global accountancy profession—
contributing to strengthened public trust.
Qualification, Certification & Licensure
Benefits
Best Practices
Standards &
– Provides industry-specific accounting
knowledge and skills
– Promotes compliance to a high standard
of conduct and professionalism
– Enhances organizations chances of
adapting to changes in business and
technology
Continuing Professional
Development
IESs 7 & 8
Assessment
IES 6
Practical Experience
IES 5
Content of Professional
Accounting Education
IESs 2, 3, 4
Entry Requirements
IES 1
IFAC INTERNATIONAL EDUCATION STANDARD
IES 1 Entry requirements to a program of professional accounting education
IES 2 Content of professional education programs
IES 3 Professional skills
IES 4 Professional values, ethics and attitudes
IES 5 Practical experience requirements
IES 6 Assessment of professional capabilities and competence
IES 7 Continuing professional development
IES 8 Competence requirements for audit professionals
Key Concepts of Framework (2015)
Professional Accountant
An individual who achieves, demonstrates, and further develops
professional competence to perform a role in the accountancy
profession and who is required to comply with a code of ethics
as directed by a professional accountancy organization or a
licensing authority
Aspiring Professional Accountant
An individual who has commenced a professional accountancy
education program
32
Professional Competence
The ability to perform a role to a defined standard.
Professional competence goes beyond knowledge of
principles, standard, concepts, facts & procedures.
It is the integration & application of
a. Technical competence (IES 2)
b. Professional skills (IES 3)
c. Professional values, ethics & attitudes (IES 4)
33
Desirable Outcomes of IES
Development, adoption & implementation of IES provide an
effective approach to developing professional competence.
Other desirable outcomes include:
• Reducing international differences in the requirements to
perform a role as a professional accountant
• Facilitating the global mobility of professional accountants
• Providing international benchmarks of good practice for
professional accounting education
34
Key Concepts of Framework (2015)
Learning Outcomes
Establish the content and the depth of knowledge, understanding,
and application required for a specified competence area.
Proficiency Level
Describes the context in which the relevant learning outcomes
are expected to be achieved and is based on consideration of the
ambiguity, complexity, and uncertainty of the environment.
IFAC INTERNATIONAL EDUCATION STANDARD
DEVELOPING A PROFESSONAL ACCOUNTANT
PROFESSIONAL
ACCOUNTANT
ASPIRING
PROFESSIONAL
ACCOUNTANT
IES 2, 3, 4, 5,
AND 6
INDIVIDUAL
IES 1
36
IES 1
Entry to Professional Accounting Education
Programs
Requirements (2014 Q2)
•
Specify educational entry
requirements for professional
accounting education programs
•
Explain rationale for the principles to
be used in setting educational entry
requirements
•
Make relevant information publicly
available
(http://www.ifac.org/publications-resources/2015-handbookinternational-education-pronouncements)
Rationale for
Entry
Requirements
Educational
Entry
Requirements
Relevant
Information
Professional
Accounting
Education
Program
IESs 2, 3, & 4
Content of Professional Accounting Education
Technical Competence (IES 2; 2015 Q2)
Professional
Skills (IES 3;
2015 Q2)
Professional Values, Ethics, and
Attitudes (IES 4; 2015 Q2)
IES 2: Technical Competence – Competence Area
Competence Area
Level of Proficiency
a. Financial Accounting and Reporting
Intermediate
b. Management Accounting
Intermediate
c. Finance and Financial Management
Intermediate
d. Taxation
Intermediate
e. Audit and Assurance
Intermediate
f. Governance, Risk Management & Control
Intermediate
g. Business Law & Regulations
Intermediate
h. Information Technology
Intermediate
i. Business and Organizational Environment
Intermediate
j. Economics
k. Business Strategy & Management
Foundation
Intermediate
IES 2, Initial Professional Development – Technical Competence
Competence Area
1. Financial Accounting & Reporting
2. Management Accounting
3. Finance and Financial Management
4. Taxation
5. Audit & Assurance
6. Governance, Risk Management & Internal Control
7. Business Laws & Regulation
8. Information Technology
9. Business & Organizational Environment
10. Economics
11. Business Strategy and Management
42
IES 3 (Professional Skills) & IES 4 (Professional
Values, Ethics and Attitudes)
• IES 3:
– Intellectual*
– Interpersonal &
Communication*
– Personal*
– Organizational*
*Intermediate
• IES 4:
– Professional skepticism
& judgment*
– Ethical principles*
– Commitment to the
public interest*
IES 2, 3, & 4 – Benefits of Learning Outcomes
Approach
Guidance Materials (2016)
Learner-centric
Facilitates
Quality
Assurance
Promotes
Innovation in
Teaching
Learning
Outcomes
Approach
Focuses
Curriculum
– Designing Curricula & Learning Outcomes
– Setting & Marking Examinations
– Mapping Curricula to Learning Outcomes
Encourages
Responsibility
Accommodates
Various Learning
Styles
• Value Statement
• Guiding Principles
• Illustrative Examples of Practice
– Designing Higher Education Programs
– Addressing Governance Structures
• Frequently Asked Questions
IES 5 – Practical Experience
Requirements (2015 Q2)
Development
Application
Integration
•
Complete practical experience by end of IPD
•
Ensure practical experience is sufficient
•
Measure achievement of practical experience
•
Record practical experience using verifiable
experience
•
Review practical experience periodically by
supervisor
•
Assess that sufficiency of practical experience
has been completed
IES 6 – Assessment Activities
Requirements (2015 Q2)
• Complete assessment activities by the end of IPD
Assessment activities
Practical Experience
Content of
Professional Accounting Education
Entry Requirements
Individual
• Draw on the outcomes from a range of assessment
activities
• Design assessment activities to have high levels of
validity, reliability, equity, transparency, and
sufficiency
• Record assessment activities in a written or
electronic form objective and capable of being
proven
IES 7 – Continuing Professional Development
Requirements (2014 Q1)
• Promote CPD and maintenance of professional
competence
• Facilitate access to CPD opportunities and
resources
• Require all professional accountants to undertake
CPD
• Establish the preferred approach to measuring
CPD from output-based, input-based or
combination approaches
• Establish a systematic process to monitor CPD
requirements and provide appropriate sanctions
IES 8
CPD for Engagement Partners
Requirements (2016 Q2)
Engagement Partner
•
Prescribe learning outcomes to be
achieved by professional accountants
when developing and maintaining
professional competence to perform the
role of an engagement partner
•
Require engagement partners to
undertake CPD that develops and
maintains the professional competence
required for the role
CPD
Professional Accountant
IESs 7 & 8
Benefits of CPD
Guidance Materials (2015)
Maintains Public
Confidence & Trust
Supports HighQuality
Professional
Service
Facilitates
Learning Agility
CPD
Assists in
Achieving
Career Goals
Helps in Coping
with Change
Improves
Relevance &
Productivity
• Webcasts on Implementation of
IES 8
– Professional Accountancy
Organizations
– Public Accounting Firms
– Engagement Partners
• Frequently Asked Questions
Comparison of subjects at professional level at CA IAI
with other Professional Accounting Organizations
CA INA
CPA AUS
ACCA
ICAEW
√
√
Corporate reporting
√
Strategic management and
leadership
√
√
Corporate governance and
ethic
√
√
Advanced management
accounting
√
Taxation management
√
Advanced financial
management
√
√
Information system and
internal control
√
√
√
ICAA
CIMA
√
√
√
ISCA
√
√
√
√
√
√
√
√
Competencies of Chartered Accountant IAI
Professional Level
(Application, Evaluation,
Integration)
Foundation Level: Financial
accouinting, Cost and Management
Accounting, Auditing, Information
System, Taxation, Business Law,
Financial Management, General
Management, Economics
Competencies for Foundation Level are obtained
from Strata 1 or Equivalent
IES 2: Broad Technical Competence
Financial Accounting &
Reporting
Management Accounting
Audit and Assurance
Taxation
Information Technology
CA:
Application,
Evaluation,
Integration
Finance and Financial
Management
Governance, Risk
Management and Internal
Control
Business Law and Regulations
Business and Organizational
Environment
Economics
Business Strategy and
Environment
S1:
Explain,
Analyze,
Apply
Example: IES 3 Professional Skills - Intellectual
Competence
Area (Level of
Proficiency)
Learning Outcomes
CA
Strata 1 or
Equivalent
IES 3
(a)
Intellectual (i) Evaluate information from a variety of sources
and perspectives through research, analysis, and
(Intermediate) integration. (Contoh: Ada di Tugas Akhir)
(ii) Apply professional judgment, including
identification and evaluation of alternatives,
to reach well-reasoned conclusions based on
all relevant facts and circumstances.
(iii) Identify when it is appropriate to consult
with specialists to solve problems and reach
conclusions.
(iv) Apply reasoning, critical analysis, and
innovative thinking to solve problems.
(v) Recommend solutions to unstructured,
multi-faceted problems.
X
X
X
X
(through
working
experienc
e)
X
X
X
Example: IES 3 Professional Skills - Personal
(i) Perso (a) Demonstrate a commitment to lifelong
learning.
nal
(Interme
diate)
(b) Apply professional skepticism through
questioning and critically assessing all
information.
(c) Set high personal standards of delivery and
monitor personal performance, through
feedback from others and through
reflection.
(d) Manage time and resources to achieve
professional commitments.
(Mis. Daftar hadir)
(e) Anticipate challenges and plan potential
solutions.
(f) Apply an open mind to new opportunities.
X
(through
working
experien
ce)
X
X
X
X
X
X
X
(through
working
IES 4: Professional Values, Ethics & Attitudes
Professional Values,
Ethics, and Attitudes
Professional
Skepticism &
Judgment
Ethical Principles
Commitment to
Public Interest
Example: IES 4: Professional Values, Ethics & Attitudes
(i) Ethical
principles
(a)
Explain the nature of ethics
X
X
(b) Explain the advantages and disadvantages of rulesbased and principles-based approaches
to ethics.
(c) Identify ethical issues and determine when
ethical principles apply.
(d) Analyze alternative courses of action and
determine the ethical consequences of these.
X
X
X
X
(e) Apply the fundamental ethical principles of
integrity, objectivity, professional competence
and due care, confidentiality, and professional
behavior to ethical dilemmas and determine
an appropriate approach.
(f)Apply the relevant ethical requirements to
professional behavior in compliance with
standards
X (through
working
experienc
e)
X
X (through
working
experienc
e)
TERIMA KASIH
IKATAN AKUNTAN INDONESIA
Grha Akuntan
Jl Sindanglaya 1 Menteng Jakarta 10310
www.iaiglobal.or.id
iai-info@iaiglobal.or.id
Tel (021) 3190 4232
Description of Levels of Proficiency
Foundation
Learning outcomes in a competence areas focus on
• Defining, explaining, summarizing & interpreting the underlying principles & theories
of relevant areas of technical competence to complete tasks while working under
appropriate supervision
• Performing assigned tasks by using the appropriate professional skills
• Recognizing the importance of professional values, ethics & attitudes in performing
assigned tasks
• Solving simple problems & referring complex tasks or problem to supervisors or those
with specialized expertise
• Providing information & explaining ideas in a clear manner, using oral & written
communication
Related to work situations characterized by low levels of ambiguity, complexity &
uncertainly
60
Description of Levels of Proficiency
Intermediate
Learning outcomes in a competence areas focus on
• Independently applying, comparing and analyzing underlying principles &
theories from relevant areas of technical competence to complete work
assignment & make decisions
• Combining technical competence & professional skills to complete work
assignments
• Applying professional values, ethics & attitude to work assignments
• Presenting information & explaining ideas in communications, to accounting &
non-accounting stakeholders.
Related to work situations characterized by moderate levels of ambiguity,
complexity & uncertainly
61
Description of Levels of Proficiency
Advanced
Learning outcomes in a competence areas focus on
• Selecting and integrating principles and theories from different areas of
technical competence to manage & lead projects & work assignments & to
make recommendations appropriate to stakeholder needs
• Integrating technical competence & professional skills to manage & lead
projects & work assignments
• Making judgment on appropriate courses of action drawing on professional
values, ethics & attitudes
62
Description of Levels of Proficiency
• Assessing, researching & resolving complex problems with limited
supervision
• Anticipating, consulting appropriately & developing solutions to complex
problems & issues
• Consistently presenting & explaining relevant information in a persuasive
manner to a widerange of stakeholders
Related to work situations characterized by high levels of ambiguity,
complexity & uncertainly
63