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Public Accountant Professional Standards (SPAP) is the result of continuous development of professional standards of public accountants which began in 1973. At early stages of its development, this standard arranged by a committee of the Indonesian Accountants Association (IAI) which is named Norma Committee Accountant Examination. Standards produced by the committee named Norma Accountant Examination. As reflected from the name given, the standard developed at the time were more focused on the audit of historical financial statements.
Rapid changes in business environment in the early nineties decade later demanded a public accounting profession to improve the quality of auditing services to the financial statements of historical, attest services, and accounting and review services. In addition, demands the need to make professional organization more independent public accountants to manage the quality of services produced for the community also continues to increase. CPA profession's response to various demands are embodied in two important decisions made by the IAI in the mid-year 1994: (1) change the name of Norma Committee Accountant Examination to Professional Standards Board Public Accountants, and (2) change the default name is generated from Norma Inspection Accountant to the Public Accountants Professional Standards.
SPAP is a codification of the various statements of technical standards and rules of ethics. Statement of technical standards codified in SPAP book consists of:
1. Statement of Auditing Standards
2. Standard Statement attest
3. Statement of Accounting and Review Services
4. Consultancy Statement
5. Statement of Quality Control Standards
While ethics rules listed in the Rules of Ethics SPAP Compartment Public Accountant who declared valid by the Compartment Public Accountant since May 2000.
Auditing Standards
Auditing standards are guidelines for the audit of historical financial statements. Auditing standards consist of 10 standard and specified in the Statement of Auditing Standards (PSA). Thus, PSA is a further description of each standard listed in auditing standards. PSA contains the provisions and the main guidelines to be followed by public accountants in carrying out the burdensome audits. PSA is included in the Interpretation Statement Auditing Standards (IPSA), which is an official interpretation issued by the Council of the provisions issued by the Council in the PSA.
Standard attest
Standard rerangka to attest to attest to the service function of public accountants which includes the highest confidence level is given in the audit of historical financial statements, the examination of prospective financial statements, and other types of commitment that attest to a lower confidence (review, inspection, and procedures agreed). Attest standards consist of 11 standard and specified in the form of Standard Statement attest (PSAT). PSAT is a further description of each standard contained in the attest standards. Included in the PSAT is the interpretation of Statement of Standard attest (IPSAT), which is an official interpretation issued by the Council of the provisions issued by the Council in the PSAT.
Standard Accounting and Review Services
Standards of accounting and review services provide rerangka for nonatestasi functions for public accountant services include accounting and review services. Standards of accounting and review services specified in the form of Statement of Standard Accounting and Review Services (PSAR). Included in the Statement of Standard Accounting and Review Services is the Interpretation Service Statement of Standard Accounting and Review (IPSAR), which is an official interpretation issued by the Council of the provisions issued by the Council in the PSAR.
Standard Consultancy
Consultancy services standards provide guidance for practitioners who provide consultation services for its clients through a public accounting firm. Consultancy services on essentially different from the services of public accountants attest to asersi third parties. In attest services, the practitioner provides a conclusion about the reliability of a written asersi the responsibility of other parties, namely maker asersi (asserter). In consultation services, the practitioner presents the findings, conclusions, and recommendations. The nature and scope of employment consultancy services are determined by agreement between the practitioner with his client. Generally, the work performed consulting services for clients.
Quality Control Standards
Quality control standards provide guidance for the public accounting firm in the implementation of quality control services produced by the office to comply with various standards published by the Professional Standards Board Public Accountants and the Rules of Ethics for Public Accountants Compartment published by the Public Accountants Compartment, Indonesian Institute of Accountants. The commitment of professional services, public accounting firm responsible for compliance with relevant standards that have been published by the Council and Compartment Public Accountant. In fulfilling these responsibilities, the public accounting firm must consider the integrity of its staff in determining their professional relationship; that the public accounting firm and its staff will be independent of the client as set forth by the Rules of Ethics for Public Accountants Compartment and that a public accounting firm staff are competent, professional, and objective and will use his professional skills closely and carefully (due professional care). Therefore, a public accounting firm must have quality control systems to provide reasonable assurance of compliance with the professional commitment standards and relevant rules and regulations.
Source: Public Accountants Professional Standards