Peran P2PK
Diskusi
AEC 2015
PTA: Preferential Trading Arrangements; CEPT – AFTA (Common Effective Preferential Tariff scheme for the ASEAN Free Trade
Area)
*
PENGANTAR:
Sekilas tentang Masyarakat Ekonomi ASEAN
9
Intergritas, Profesionalisme, Sinergi, Pelayanan, Kesempurnaan
PILAR MEA
Termasuk
Termasuk JASA
JASA
PROFESIONAL AKUNTANSI
PROFESIONAL AKUNTANSI
10
C
CUUS
STTO
OMM T
TAAR
RRR II F
FFFS
S
Batas negara
Negotiation
Negotiation area,
area,
IMPORTS
aiming
aiming atat reducing
reducing
tariffs
tariffs (lower=better)
(lower=better)
* Negosiasi perdagangan internasional - JASA
MODE 1 2 3 4
Negotiation
Negotiation
area,
area, aiming
aiming
at
at
facilitating
facilitating
entry
entry (e.g.
(e.g.
Pendidikan,
Pendidikan,
pengalaman,
DOMESTIC REGULATIONS
pengalaman,
kewarganegara
kewarganegara
n
n dll)
dll)
Batas
Consumpti
on abroad
negara Commercial Mov’ment of
Cross-border presence Natural Person.
consumption
1992 • Strategic Directions of ASEAN Economic
Singapore Cooperation
Declaration
*Pondasi MRA
* Pondasi MRA:
A F A S, 15 December 1995
A F A S - tujuan
AFAS provides the broad guidelines for
ASEAN Member Countries to progressively
improve Market Access and ensure
equal National Treatment for
services suppliers among ASEAN countries.
All AFAS rules are consistent with
international rules for trade in services as
provided by the General Agreement on Trade
in Services (GATS) of the World Trade
Organisation (WTO). In fact, liberalisation of
services trade under AFAS shall be directed
towards achieving commitments beyond
Member Countries’ commitments under
GATS, or known as the GATS-Plus
principle.
* Pondasi MRA:
A F A S, pemenuhan komitmen
ADDITIONAL
LIMITATION ON LOCATION ON
SECTOR / SUBSECTOR COMMITMEN
MARKET ACCESS NATIONAL TREATMENT
T
ASEAN Summit
AEC Council
ASEC
ASEAN // ASEC
AEM
AFTA
AFTA AIA
AIA
of ASEAN
Council
Council Council
Council
SEOM
General of
AFAS
Secretary General
Negosiasi Komitmen
CCS
CCS sektoral - 160 sektor Mode 3
jasa
Secretary
BSWG
BSWG Movement of Natural
Person –
employee/BV/SS
Mode 4
PRA
PRA Acctg
Acctg
MRA – professionals
Coordination
Reporting
Agenda Kedua
CPC
CPC 8621
8621 Audit
Audit dan
dan
MRA
MRA Akuntansi
Akuntansi ::
Arsitektur
Arsitektur
MNP -- 86211:
86211: Financial
Financial Audit
Audit Services
Services
MNP
MRA
MRA -- 86212:
86212: Accounting
Accounting Review
Review
Engineer Services
Services
Engineer
BSSWG
BSSWG -- 86213:
86213: Compilation
Compilation of
of Financial
Financial
MRA
MRA Statements
Statements
Logistics Akuntansi
Akuntansi -- 86214:
86214: Other
Other Accounting
Accounting
CCS Logistics
CCS WG Services
Services
WG Land
Land
Surveying
Surveying
Health
Health 8622
8622 Tata
Tata buku
buku selain
selain jasa
jasa
pajak
pajak
dll
dll
BSWG:
BSWG: Business
Business Services
Services Working
Working Group
Group
CCS:
CCS: Coordinating
Coordinating Committee
Committee onon Services
Services
CPC:
CPC: Central
Central Product
Product Classification
Classification
Butir-butir penting MRA
* Struktur
1
1 -- Objectives
Objectives • Tujuan
2
2 -- Definitions
Definitions • Istilah & definisinya
3
3 -- Scope
Scope • Jasa yang diliputi MRA
4
4 –– Recognition,
Recognition, • Pengakuan Asean CPA serta hak &
Qualification,
Qualification, Eligibility
Eligibility kewajibannya
5
5 –– NAB
NAB /
/ PRA
PRA • Peran asosiasi & regulator profesi
6
6 –– Monitoring
Monitoring • Pembentukan & peran MC
Committee
Committee
7
7 –– ACPACC
ACPACC • Pembentukan & peran ACPA Coordinating Committee
8
8 -- Mutual
Mutual Exemption
Exemption • Pengecualian
9
9 –– Amendment
Amendment • Perubahan MRA
11
11 –– Final
Final Provision
Provision • Penutup
Appendices
Appendices
*Tujuan MRA
Pasal 1: Tujuan MRA
FASILITASI dengan
* Fasilitasi perpindahan memberikan keyakinan
profesional akuntansi
memadai atas
* “Meningkatkan” rejim
perdagangan sektor jasa kualifikasi, kompetensi
akuntansi dan integritas etika
* Tukar menukar informasi seorang akuntan
akuntan dari satu
negara ASEAN agar ia
dapat
bekerja/berpraktek di
negara ASEAN lainnya
* Definisi-definisi penting
2.2 Certification
the issuance of a certificate or license to those who have met specified
requirements for registration by either a NAB or a PRA
2.7 National Accountancy Body (NAB)
the designated professional accountancy body [in ASEAN member states]
2.9 Professional Accountant
a natural person who is a national of an ASEAN Member State and is assessed by
the NAB and/or PRA of any participating ASEAN Member States as being
technically, morally, ethically and legally qualified to undertake professional
accountancy practice
2.10 Professional Regulatory Authority (PRA)
the designated government body or its authorised agency in charge of
regulating the practice of accountancy services
2.12 Registered Foreign Professional Accountant (RFPA)
an ASEAN Chartered Professional Accountant (ACPA) who has successfully
applied to and is authorised by the NAB and/or PRA of a Host Country to work in
that Host Country
*Pasal 3 - Ruang lingkup
3.1.MRA berlaku untuk
pemberian jasa akuntansi
sesuai UN CPC 862 kecuali:
a. audit laporan
keuangan; dan Seorang ASEAN CPA dapat
b. jasa akuntansi yang bekerja di negara lain
memerlukan izin
praktik dengan batasan :
3.2.Jasa yang dikecualikan di
atas dapat dinegosiasikan • Tidak menandatangani
terpisah secara bilateral
ataupun multilateral. laporan audit dan laporan
pemberian jasa lainnya
yang memerlukan izin
• Di Indonesia?
* Pasal 4 – ACPA:
Pengakuan, kualifikasi dan hak
ASEAN
CA CPA AP
* Peluang bagi akuntan
Indonesia?
ASEAN
RFPA
*Akuntan profesional yang dapat memanfaatkan MRA
* Akuntan Publik
* Akuntan
* Chartered Accountant
* Certified Public Accountant
* Certified Professional Management Accountant
RINGKASAN MRA
INDONESIA ASEAN BRU, CAM, MAL, MYA, PHI, SIN, VN, LAO
IAI/IAPI/IAMI PPPK
Akuntan
Akuntan AP
AP // Ak.
Ak.
Bersertifikat
Bersertifikat
IAI/IAPI/IAMI
Asean CPA
Monitoring
Coordinating
Committee
Committee
Accountancy
Registered
Registered Foreign
Foreign Companie
Professional
Professional
Accountant s / Firms
Accountant
Contoh Sertifikat ASEAN CPA
PersyaratanSertifikasi Been assessed within their own Possession of a valid and current
(MRA Pasal 4.1.2) jurisdiction as eligible for professional certification
professional accountancy practice An applicant for registration with
the AMCI as an ACPA is required to
possess a current and valid
Professional Certification from
FPSC, IAI, IAMI or IAPI.
Persyaratan menjadi ASEAN CPA
SYARAT MRA DRAFT ASSESSMENT
PersyaratanPengalam Gained a minimum of At least three (3) years of relevant
an three (3) years practical work experience cumulatively
(MRA Pasal 4.1.3) cumulatively within a five within a five (5) year prior period
(5) year period post following qualification (re 4.1.1).
qualifying practical Acceptable experience: full time relevant
experience work experience in area of:
auditing and assurance, finance, financial
accounting, financial risk management,
financial planning, insolvency and
reconstruction, taxation, management
accounting and academia or other
accountancy experience such as technical,
economic and administrative factors affecting
accountancy works.
PersyaratanCPD Complied with the meets the prevailing norms prescribed by
(MRA Pasal 4.1.4) Continuing Professional the FSPC or the respective professional
Development (CPD) policy association to which the ACPA is a
at a satisfactory level member.
submit evidence in form of notification of
fulfilment of CPD requirement from FSPC
or relevant association.
*Persyaratan menjadi ASEAN
CPA
SYARAT MRA DRAFT ASSESSMENT
Persyaratan Etika Registered ASEAN AMCI requires all professional accountants
(MRA Pasal 4.1.5) Chartered Professional who are registered on the ACPAR to be
Accountants (ACPA) must bound by the Code of Professional Conduct
agree to the following: and Ethics respectively.
Every ACPA will be held individually
accountable for his/her actions taken in
their professional work (shall not have any
record of serious violation on technical,
professional or ethical standards, either in
Indonesia or elsewhere).
Submit a statement by the professional
association to which the professional
accountant is a member that he/she does
not have any record of serious violation on
technical, professional or ethical
standards, either in Indonesia or
elsewhere.
Prosedur Operasi Baku
SOP ASEAN CPA di
Indonesia
52
Formulir – formulir
TERIMA KASIH
INTEGRITAS PROFESIONALISME SINERGI PELAYANAN KESEMPURNAAN