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25 Maret 2026 - Release
For the accounting profession, sustainability is not only about environmental or social reporting. It is also about ensuring that the profession itself remains relevant, accessible, and capable of responding to the evolving needs of society and the economy.
From Indonesia’s perspective, the IFAC Opening Doors Principles represent more than an initiative to broaden entry into the profession. They are part of a broader strategy to ensure the long-term sustainability of the accounting profession in an emerging economy undergoing rapid transformation.
Indonesia is the fourth most populous country in the world, with strong demographic momentum and a dynamic economy increasingly integrated into global markets. As economic activities expand and regulatory frameworks continue to evolve, the demand for high-quality financial reporting and professional accountability grows accordingly. In this context, expanding access to the profession, while maintaining high standards of competence and integrity, is both an opportunity and a responsibility.
Through the Ikatan Akuntan Indonesia (IAI), the national professional accountancy organization, Indonesia has aligned the spirit of the Opening Doors Principles with its strategic roadmap, Renstra IAI Next 4 Success 2022–2026, which emphasizes relevance, inclusivity, global alignment, and commitment to the public interest.
Embedding the Opening Doors Principles in Professional Qualification
In practice, the six Opening Doors Principles are already reflected in many aspects of Indonesia’s professional qualification system, particularly through the Chartered Accountant (CA) Indonesia pathway.
Taken together, these initiatives demonstrate how the Opening Doors Principles can be translated into practical policies and systems—expanding access to the profession while preserving competence, integrity, and public trust.
Strengthening Competence Through the CA Competency Mastery Program
While expanding access to the profession is important, ensuring the continuous development of professional competence is equally essential.
Indonesia’s regulatory and economic environment has become increasingly complex. Financial reporting today is no longer viewed merely as an administrative requirement; it is a foundation for transparency, accountability, and sustainable governance.
Recent policy developments in Indonesia reinforce this perspective. Government regulations on financial reporting emphasize the importance of qualified professionals in preparing and presenting financial statements. Similarly, regulatory frameworks in the financial services sector and state-owned enterprises increasingly require organizations to ensure that individuals responsible for financial reporting and governance possess recognized professional certifications.
In response to these developments, IAI has introduced the CA Competency Mastery Program, a strategic initiative designed to strengthen the capabilities of professional accountants in Indonesia.
The program focuses on deepening participants’ ability to analyze financial statements, interpret accounting standards and regulatory frameworks, and apply professional judgment in complex situations. Rather than emphasizing theory alone, the program adopts a practice-oriented approach that reflects real challenges faced by professionals in corporate, government, and financial services environments.
Participants typically include Chartered Accountants working in a wide range of roles, such as financial reporting specialists, internal and external auditors, risk management professionals, and governance practitioners. By enhancing analytical capability and professional judgment, the program aims to strengthen the role of accountants as trusted contributors to organizational decision-making and oversight.
According to Ardan Adiperdana, President of IAI, the program reflects IAI’s commitment to maintaining the competence, integrity, and professionalism of Indonesian accountants. Strengthening professional capabilities is not only about meeting regulatory expectations, it is also about reinforcing the credibility of financial reporting and supporting sustainable organizational governance.
Looking Ahead
As economies evolve and expectations for transparency continue to grow, professional accountancy organizations around the world face a shared challenge: how to expand access to the profession while maintaining high standards of competence and public trust.
Indonesia’s experience suggests that these goals are not mutually exclusive. By combining inclusive qualification pathways with strong competency frameworks and continuous professional development, it is possible to broaden participation while safeguarding the integrity of the profession.
The Opening Doors Principles provide a useful framework for this effort. But their success ultimately depends on how they are translated into practical policies, qualification systems, and professional development programs within each jurisdiction.
This raises an important question for the global profession: How can professional accountancy organizations continue expanding access to the profession while ensuring that competence, integrity, and public trust remain at the core of professional qualification systems?