2002The Ordinance of the Minister of Commerce and Industry, which came into effect in 2017, stipulates that the following companies are required to submit audited annual financial reports to the Ministry of Commerce and Industry (currently the Ministry of Commerce) within six months of the end of their fiscal year.

● Foreign-invested enterprises
● Companies with assets of Rp 25 billion or more
● Corporate bond issuers, etc.

However, in reality, it seems that only a small number of companies submit annual financial reports. On the other hand, according to the Minister of Finance's Ordinance that went into effect on November 8, 2017, CPA firms are required to report their clients' accounting reports to the Ministry of Finance's Financial Professional Development Center (for listed companies, the Financial Services Agency).

① Finance Company
National enterprises, local public enterprises
Companies with assets and/or annual sales of 50 billion rupiah or more
20182019 by April 30, 2019

② Other companies must pay for 2021 by April 30, 2022.

Must be reported.