Institut Akuntan Publik Indonesia

What Institut Akuntan Publik Indonesia does

Institut Akuntan Publik Indonesia (IAPI) is the statutory professional association for public accountants in Indonesia, established by Undang-Undang Nomor 5 Tahun 2011 and designated by Keputusan Menteri Keuangan Nomor 443/KMK.01/2011 as the sole body authorized to conduct the Ujian Profesi Akuntan Publik (CPA of Indonesia Exam) and certify public accountants. Its core mandate covers four functions: (i) credentialing through the UPAP exam and adjunct certifications such as the Certified Financial Investigator (CFI); (ii) setting and updating domestic professional standards, including Standar Audit, Standar Perikatan Asurans/Reviu/Jasa Terkait, and Kode Etik Profesi Akuntan Publik (KEPAP 2025); (iii) enforcing continuing professional development (Pendidikan Profesional Berkelanjutan/PPL) including Brevet Perpajakan A/B/C, Sustainability Assurance, Business Valuation, and Digital Finance certificates; and (iv) publishing research via the Indonesian Journal of Auditing and Accounting (IJAA) and CPA Days proceedings. Underlying technology is conventional association infrastructure: an LMS (CPA Indonesia Academy), Open Journal Systems, a computer-based testing network for UPAP, and a member management portal; the organization holds Full IFAC membership since November 2021 and collaborates with IAASB, IESBA, IAESB, ISCA, AFA, OJK, BPK, and PPPK.

The business model is membership-funded and event-driven. Revenue derives from recurring annual dues across 5,951 members (1,516 regular, 2,265 associate, 2,170 other), exam fees for UPAP regular and workshop/equivalency pathways, PPL and Brevet training fees, certification processing (CFI), publication and newsflash sales, and customized corporate training solutions. Go-to-market is community-led: the head office in East Jakarta and branch office in South Jakarta's SCBD anchor national operations, while regional coordinators (KORDA) in Jawa Barat, Jawa Timur, D.I. Yogyakarta, Sulawesi-Maluku-Papua, Riau and other provinces deliver localized member services and professional development. Marketing channels include the iapi.or.id website, multi-platform social media, an in-house podcast, CPA Days annual conferences, the IAPI & ISCA International Conference, IJAA and conference proceedings, and university partnerships with Universitas Indonesia, Airlangga, Trisakti, Telkom, Andalas, and Tarumanagara. Customer segments span licensed public accountants (primary), public accounting firms (KAP), accounting students, regulators, and academia; customer concentration is structurally low given the individual-membership model and broad regulatory mandate.

Name

Institut Akuntan Publik Indonesia

Legal name

Institut Akuntan Publik Indonesia

Website

https://iapi.or.id

Company type

Private

Founded year

2007

Operating status

Operating

Short description

Institut Akuntan Publik Indonesia is the statutory professional association for Indonesia's licensed public accountants, authorized to conduct the CPA of Indonesia exam, set professional standards, deliver continuing education, and certify members across 5,951 practitioners.

Ownership category

akta.pro rank

Product category

Professional Association Services

NAICS

Offices of Certified Public Accountants (541211)

SIC

Services-Membership Organizations (8600)

akta.pro primary industry

Continuing Education (CE/CPD) & Provider Accreditation Bodies (EDADACAF)

akta.pro secondary industries

Technical Committees, Working Groups & Expert Panels (BPADANAB), Accounting, Audit & Tax (CPA/CA/ACCA CPE) (EDAAALAA), Online/Distance Education Quality & Accreditation Bodies (EDADACAK)

Keywords

• Professional accounting certification
• Continuing professional education
• Auditing standards development
• Public accountant examination
• Professional association services

Headquarters

HQ city

Jakarta

HQ country

Indonesia

HQ region

Asia

Offices2 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Infrastructure

Revenue model

1. Membership Dues: Annual membership fees from members including regular members, associate members, and other membership categories. Total membership of 5,951 members consisting of 1,516 regular members, 2,265 associate members, and 2,170 other members.
2. Professional Examination Fees: Revenue from conducting the Ujian Profesi Akuntan Publik (UPAP) - CPA of Indonesia Exam through regular pathways and workshop/equivalency pathways
3. Professional Development and Training: Revenue from PPL (Pendidikan Profesional Berkelanjutan) programs, Brevet Taxation courses (A, B, C), Certificate in Business Valuations, Sustainability Assurance certification, Digital Finance certificates, and corporate training solutions
4. Certification Services: Revenue from certification processes including Certified Financial Investigator (CFI) program and CPA certification
5. Publication and Research: Revenue from research publications, technical newsflash publications, and standards documentation

Go-to-market motion1 record

Distribution channels5 records

Marketing channels10 records

Core offering

IAPI is Indonesia's designated professional association for public accountants, operating under Ministry of Finance decree (KMK 443/2011). It conducts the CPA of Indonesia Exam (Ujian Profesi Akuntan Publik), administers continuing professional education (PPL), publishes professional standards aligned with IFAC/IAASB/IESBA frameworks, and delivers specialized certification programs including Certified Financial Investigator and Sustainability Assurance.

Product overview

Institut Akuntan Publik Indonesia (IAPI) operates as a professional association offering a comprehensive portfolio of products and services for public accountants in Indonesia. The core offerings include the CPA of Indonesia Examination (Ujian Profesi Akuntan Publik), continuing professional education programs (PPL) such as Brevet Perpajakan and sustainability certifications, and professional certifications like Certified Financial Investigator (CFI). IAPI also publishes the Indonesian Journal of Auditing and Accounting (IJAA) and conference proceedings from its annual CPA Days events. The organization develops and publishes professional standards including Standar Audit, Standar Profesi, and Kode Etik Profesi Akuntan Publik. Additional offerings include the ATLAS audit tool, Technical Newsflash publications, corporate training solutions, and a Learning Management System (LMS CPA Indonesia Academy).

Differentiator

Problem solved

Functional benefit

Brands

• CPA of Indonesia Exam: The professional examination for public accountants organized by IAPI, also known as Ujian Profesi Akuntan Publik (UPAP).
• Indonesian Journal of Auditing and Accounting (IJAA)
• CPA Days

Products and services

• Ujian Profesi Akuntan Publik (CPA of Indonesia Exam) Professional certification examination for public accountants in Indonesia, offered through regular pathways and workshop/equivalency pathways, conducted at designated test centers across Indonesia.
• Pendidikan Profesional Berkelanjutan (PPL) Continuing professional education programs including Brevet Perpajakan (Taxation A, B, C), Certificate in Business Valuations, Sustainability Assurance Intermediate Certification, and Certificates in Digital Finance for public accountants.
• Certified Financial Investigator (CFI) Professional certification program for financial investigation, designed to create professional, competent, and integrity-based financial investigators. Batch 10 conducted on June 29, 2026.
• Corporate Training Solution Customized in-house corporate training programs for organizations seeking professional development in accounting, auditing, and related financial topics, including Brevet Taxation courses.
• IAPI Membership Annual membership program for public accountants in Indonesia with regular, associate, and other membership categories. Total membership of 5,951 members (1,516 regular, 2,265 associate, 2,170 other).
• Standar Audit dan Standar Profesi Professional standards library including Standar Audit (SA), Kerangka Perikatan Asurans, Standar Perikatan Reviu (SPR), Standar Perikatan Asurans (SPA), Standar Jasa Terkait (SJT), Kode Etik Profesi Akuntan Publik (KEPAP), and Standar Profesional Akuntan Publik.
• Indonesian Journal of Auditing and Accounting (IJAA) Peer-reviewed academic journal (e-ISSN 3032-6273) published twice yearly in January and July, covering research in auditing, assurance, financial accounting, taxation, and accounting education.
• CPA Days Annual Event Annual event including accounting and auditing competitions, national seminars, career fairs, expert consultations, and call for paper competitions for students, academics, and practitioners.
• Direktori Kantor Akuntan Publik & Akuntan Publik Directory service providing listings of registered public accounting firms and certified public accountants in Indonesia.
• Kode Etik Profesi Akuntan Publik (KEPAP) 2025 Code of Ethics for Professional Accountants published in 2025 by the Ethics Professional Board of IAPI, referencing IESBA-IFAC Handbook of the International Code of Ethics for Professional Accountants, including International Independence Standards 2024 Edition.

Quantifiable outcome

• 5,951 members served with professional development and certification services
• +1 more outcomes

Named customers6 records

Segments5 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature3 records

Partnerships

16 partnerships are on record, tiered core, major and minor.

• IFAC (International Federation of Accountants)coreStrategic or Co-development PartnerIAPI achieved Full Member status in IFAC in November 2021, upgraded from Associate Member. IFAC is the global organization for the accountancy profession, and membership enables IAPI to align Indonesian professional standards with international benchmarks including IAASB, IESBA, and IAESB standards.
• IAASB (International Auditing and Assurance Standards Board)coreStrategic or Co-development PartnerTechnical partnership for adopting International Standards on Auditing (ISA), International Standards on Review Engagements (ISRE), International Standards on Assurance Engagements (ISAE), and International Standards on Related Services (ISRS) into Indonesian professional standards.
• IESBA (International Ethics Standards Board for Accountants)coreStrategic or Co-development PartnerPartnership for adopting International Code of Ethics for Professional Accountants including International Independence Standards into Indonesian Kode Etik Profesi Akuntan Publik (KEPAP).
• IAESB (International Accounting Education Standards Board)coreStrategic or Co-development PartnerPartnership for adopting International Education Standards and promoting professional accounting education development in Indonesia.
• ISCA (Institute of Singapore Chartered Accountants)majorStrategic or Co-development PartnerJoint IAPI & ISCA International Conference organized on September 24, 2025, focusing on 'Enhancing the Roles of Accountants in Sustainability Reporting and Assurance: Bridging Experience and Standards for the Future'.
• OJK (Otoritas Jasa Keuangan)coreStrategic or Co-development PartnerRegulatory partnership for capital market development. IAPI provides facilitators for OJK and BEI Go Public Coaching Clinic programs and collaborates on research with Directorate of Capital Market Development.
• PPPK (Pusat Pembinaan Profesi Keuangan)coreStrategic or Co-development PartnerPartnership with Ministry of Finance institution for public accountant professional development. Collaborates on ATLAS audit tool initiative and professional training programs.
• BPK RI (Badan Pemeriksa Keuangan)coreStrategic or Co-development PartnerSupreme Audit Institution partnership including MoU signing in March 2021 for cooperation in public accountant profession development for state financial examination. Collaboration on professional training and examination registration for partners and auditors at public accounting firms.
• Universitas IndonesiamajorStrategic or Co-development PartnerAcademic partnership for research collaboration. IAPI KOHK Riset dan Perguruan Tinggi (Research and Higher Education Committee) includes members from UI for joint research initiatives including SA 701 implementation study and student awareness research.
• Universitas AirlanggamajorStrategic or Co-development PartnerAcademic partnership hosting CPA Days 2025 conference on 'Smart Transparency in Digital Era' in collaboration with Faculty of Economics and Business. Joint research initiatives through KOHK committee.
• Universitas TrisaktimajorStrategic or Co-development PartnerCPA Days 2023 host university with theme 'Be a Trusted, Stylish, and Inspiring Professional'. Partnership for student competitions, seminars, and call for papers in auditing and accounting.
• Universitas TelkommajorStrategic or Co-development PartnerCPA Days 2024 host university with theme on ESG assurance and sustainability reporting. Partnership for student engagement and professional development.
• KPPU (Komisi Pengawas Persaingan Usaha)minorStrategic or Co-development PartnerPartnership to promote healthy business competition among public accountants. Joint initiative to ensure fair competitive environment in public accounting services market.
• AFA (Accountants' Federation of ASEAN)majorStrategic or Co-development PartnerParticipation in 142nd AFA Council Meeting 2026 in Singapore for strengthening ASEAN accounting profession collaboration. IAPI delegates including Chairman attended corporate visits and council sessions.
• Universitas AndalasminorStrategic or Co-development PartnerAcademic partnership for research collaboration through KOHK Riset dan Perguruan Tinggi including studies on Organization Audit Indonesia and student awareness.
• Universitas TarumanagaraminorStrategic or Co-development PartnerAcademic partnership including Advisory Board participation from university professor who is also IAPI Chairman, supporting research and professional development initiatives.

Scale indicators5 records

Recent moves6 records

Expansion highlights6 records

Broad incumbents

• American Institute of CPAs (AICPA): The largest US CPA membership organization, administering the Uniform CPA Examination, setting auditing standards with the PCAOB, and delivering extensive CPE. IAPI is a much smaller, jurisdictionally scoped analog delivering the same exam + standards + CPE bundle.
• CPA Australia: One of the world's largest professional accounting bodies, with strong Asia-Pacific presence and active mutual-recognition pathways into ASEAN markets. Directly competes with IAPI for Indonesian accounting talent and corporate training spend.
• Institute of Chartered Accountants in England and Wales (ICAEW): Global chartered accountancy body with significant ASEAN presence through its ACA qualification, training, and member pathways. IAPI's MPA pathway with foreign associations and ASEAN CPA program operate in the same cross-border certification space.

Direct peers

• Malaysian Institute of Accountants (MIA): Malaysia's statutory body for the accountancy profession, equivalent in role to IAPI for Indonesia — it conducts qualifying exams, sets ethical and auditing standards, administers CPE, and is a fellow IFAC member. Comparable mandate across an adjacent ASEAN market.
• Philippine Institute of Certified Public Accountants (PICPA): The professional association for Filipino CPAs, offering board exam review, continuing professional education, and standards dissemination — directly parallel to IAPI's CPA of Indonesia Exam (UPAP) and PPL programs in a fellow ASEAN jurisdiction.
• Institute of Singapore Chartered Accountants (ISCA): Singapore's national professional accounting body and a direct peer: it sets professional standards, runs CPA examinations, provides continuing professional education, and represents Singaporean accountants internationally. ISCA and IAPI co-hosted the 2025 international conference on sustainability assurance, reflecting closely aligned missions and ASEAN-level comparability.
• Hong Kong Institute of Certified Public Accountants (HKICPA): Hong Kong's statutory CPA body responsible for the Qualification Programme, professional standards, and member CPE. Closely mirrors IAPI's regulatory designation model and IFAC-aligned standards function.
• Institute of Chartered Accountants of India (ICAI): India's statutory body for chartered accountants, with comparable scale (~800K members), a national examination system (CA Final/Intermediate/Foundation), mandatory CPE, and a full IFAC membership profile. IAPI's CPA of Indonesia Exam and PPL programs follow a structurally similar model.

Regional players

• Federation of Accounting Professions of Thailand (FAP): Thailand's regulator for the accounting profession, equivalent to IAPI's role for Indonesia. IAPI engages with FAP through AFA Council meetings and ASEAN CPA cooperation, making it a relevant regional peer for benchmarking standards and CPE programs.

Others

• ASEAN Federation of Accountants (AFA): Regional body coordinating ASEAN PAOs, of which IAPI is an active member (142nd AFA Council Meeting 2026). IAPI's regional coordination and ASEAN CPA mutual recognition work make AFA an adjacent enabling peer rather than a direct competitor.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks5 records

Key highlights7 records

Customer concentration

• Xx.com/iapi_official?lang=en
• YouTubeyoutube.com/@iapi_official
• Facebookfacebook.com/iapi.official
• LinkedInlinkedin.com/company/cpaofindonesia
• Instagraminstagram.com/iapi_official
• TikToktiktok.com/@iapi_official

Revenue estimate

Valuation estimate

Number of profiles

Profiles4 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Institut Akuntan Publik Indonesia