IAI in West Kalimantan is located in Pontianak, Jl. No full moon. 168A with the managers of Drs. Ignatius Budi Satmoko, Ak. KAP Sardjono, Budi and Sudharnoto. IAI has a Vision and Mission.
VISION
IAI's vision is to become the leading professional organization in the development of knowledge and practice of accounting, business management and public, oriented to ethics and social responsibility, and the environment in national and international perspective.
MISSION
1. maintain the integrity, commitment, and competence of members in business management and development-oriented public ethics, responsibility, and the environment;
2. develop knowledge and business practices, finances, attest, non-attest, and accounting for the community; and
3. participate actively in the realization of good governance through the efforts of legitimate organizations and in national and international perspective.
ORGANIZATION
1. Congress is the supreme legislative authority of Indonesian Accountants Association (IAI) which is a manifestation of the sovereignty of the Member, where all decisions are set by Congress would determine the direction and the direction IAI organization.
2. Meeting of Members is the supreme legislative authority in the organization at the level of IAI Compartment or Territory.
3. The National Board is the highest executive body in the organization that runs the IAI in accordance with the mandate of the organization members as stipulated in the Congress.
4. Board of Advisors is a consultative body established, appointed by and responsible directly to Congress.
5. Assembly of Honor is a judicial institution established, appointed by and responsible directly to Congress to carry out functions as an agency appeal judikatifnya which gives the final verdict on the cases of complaints of ethical violations and professional organizations.
6. Professional Standards Board is an institution in charge of a professional standard which will be hold for each member in carrying out activities keprofesiannya.
7. Professional Standards Consultative Council is a consultative institution to the board of professional standards while performing duties and functions set the standard of professional experts and user experts in their respective activities
8. Compartment is an integral part of the IAI organization supporting pillar of the establishment of IAI organization as a whole, which contain members who specialize specifically to enhance the professionalism and professional activities and perform functions according to the field of scientific work, as the embodiment of the principle of deconcentration IAI organization.
9. Area is completeness IAI organization that contain at least 50 people were members in areas covering an area 1 (a) provincial or regional level I, as an embodiment of the principle of decentralization IAI organization.
10. Compartment Board is the highest executive body in the compartment who manage and run the organization in accordance with the mandate Compartment Meeting of Association Members and IAI.
11. Regional Executive Board is the highest executive body in the area which is the extension of the National Board in carrying out activities and functions in the region IAI organization concerned.
12. Profession Judicial Board is an integral part of compartment-level organizations can be formed by the Meeting of Members Compartment to carry out judicial functions as a judicial institution that provides the first level of the decision of many cases of complaints of violations of professional standards and ethics by members of the relevant Compartment.
13. Special Agency is a unit of organization or work unit is complete IAI organization both at the central and at the level of compartment or area formed for specific purposes, including the Board of Standards, Standards Consultative Council, the Foundation, PT, Clinic for Small Enterprises / Cooperatives, and the Committee and Forum in Compartment.
14. IAI is a complete management organization that permanently IAI implement administrative and operational functions of IAI as a whole in the context of undertaking the IAI members and achieving organizational goals, led by an Executive Director.
COMPARTMENT
Accommodate members who specialize specifically to enhance the professionalism and professional activities and perform functions according to the field of scientific work, as the embodiment of the principle of deconcentration IAI organization, the compartment is composed of:
1. Management Accountants Compartment
2. Public Accountants Compartment
3. Accountant compartment Educators
4. Compartment Public Sector Accounting
MAIN ACTIVITIES
· Publishing Financial Accounting Standards (SAK), this product is the handle for the accountants to prepare financial statements. Without these standards will not be obtained in the process of standardization of recording and reporting of a transaction. This will result in diversity can not be compared on a company's financial statements with other companies. For public accountant, this standard is used as a guide in conducting the audit.
· Publishing Public Accountant Professional Standards (SPAP), this product is the main handle for a public accountant in running the business. Irregularities committed by a public accountant of this standard may result in the corresponding diberhentikannya membership of the IAI. With the termination of the membership of the Ministry of Finance to revoke licenses accounting practices in question.
· Media Accountancy magazine publishing as a means of latest information in the field of accounting. The magazine is distributed free to all members as part of efforts to encourage member organizations to improve their professional competence. Magazine published every month now has entered the age of twelve.
· Since 1998, those who will submit a license as a public accountant must pass the certification test Public Accountant (swab). Those who pass the swab will be given the title by the profession with the title "Certified Public Accountant" (BAP), plus other requirements then the holder may apply BAP as a public accountant. This is in keeping with the spirit of globalization because in time the quality of accountants Indonesia will compete with foreign accountants. At this time, the degrees of the new BAP reached 461 people.
· Continuing Professional Education Organization (WMO) which is a facility provided by IAI for the improvement of professional competency members. This PPL may be seminars, training, discussions, workshops, conferences, and conventions. For members of the Public Accountants Compartment, are required to collect 120 credit points over a period of 3 years. Those who do not meet the credit amount will be considered for membership terminated, then, Ministry of Finance to revoke permit to practice public accountant concerned. The topics presented in the PPL is not only related to competence as an accountant (accounting, auditing, taxation, and management) but also the accountants code of ethics, sound business practices, and soft skills required by accountants.
· Providing consultation and guidance in the field of accounting and management for small entrepreneurs and cooperatives. This activity is a professional concern for the development of economic sectors in the small business environment and cooperation.
ATTRIBUTES AND SYMBOL
1. Attribute, emblem and symbol of IAI is a blue circle with a white base, the center was made IAI red capital letters continuous with each other. IAI writing is surrounded by a thin line of blue.
2. The size attribute, emblem and symbols and use the procedures set forth in separate regulations by the National Board.
3. Attribute, emblem and symbol of all the committees are formed to reflect the identity of IAI.
LEGAL BASIS ORGANIZATION
1. Republic of Indonesia On March 24, 1957 No. 24
2. Excerpt List Determination Minister of Justice of Republic of Indonesia On February 11, 1959 No. J.A.5/13/16
3. Act No. 34/Tahun 1954, about the Use of Accounting Degree
4. Act No. 1/Tahun 1995, the Limited Liability Company
5. Nomor5/Tahun Act 1995, on Capital Market
6. Decree of the Minister of Finance 43/Tahun number 1997, on Public Accountant Services
7. SK Director General of Financial Institutions - Ministry of Finance, the number 6837/LK/1997 (Operational guidelines Finance Decree 43)
INTERNATIONAL COOPERATION
As part of the international community Indonesian Institute of Accountants is also active in various international forums. IAI is a member of the International Federation of Accountants (IFAC) and the ASEAN Federation of Accountants (AFA).
In addition to multilateral cooperation, bilateral cooperation has also been established by IAI include the Malaysian Institute of Accountants (MIA), and Certified Public Accountant (CPA)
NATIONAL COOPERATION
1. Ministry of Cooperatives: Preparation of Special Accounting Standards and Guidelines for Cooperative Cooperative Special Inspection.
2. PERTAMINA: Formulation of Special Accounting Standard Oil and Natural Gas
3. JASINDO: Special Accounting Standards Formulation Insurance Losses
4. Tax Directorate General, Directorate General of Monetary and Leasing Association of Indonesia: Preparation of Special Accounting Standard for Lease (leasing)
5. BPKP: Formulation of Standards / Guidelines for quality control for the Public Accountant Office and Standards / Guidelines for quality control BPKP
6. Bank Indonesia: Preparation of Indonesian Banking Accounting Guidelines (PAPI), Accounting Guideline Indonesia Sharia Banking (PAPSI) and the Bank's Audit Manual.
7. PT. Social Security: Social Security Accounting Guideline Formulation
8. PT. PLN (Persero) collaborative research, education and development of accounting and auditing for the HR PT. PLN.
9. BAPEBTI: Formulation Futures Exchange Accounting Guidelines
Director General of Taxation: Taxation Law Formulation
