Act No. 34 Of 1954

Original Language Title: Undang-Undang Nomor 34 Tahun 1954

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4efd8fbe808a1a313231383037.html

Law 34-1954bt fnHeader (); The text is not in the original format.
Back COUNTRY SHEET Republic of INDONESIA No. 103, 1954 (Additional explanation in the State Gazette of the Republic of Indonesia Number 705) legislation of the REPUBLIC of INDONESIA NUMBER 34 in 1954 ABOUT the USAGE of the title "ACCOUNTANT" ("ACCONTANT") The PRESIDENT of the Republic of INDONESIA, Considering: a. that the need to establish provisions to regulate the Affairs of the accounting;
b. that felt the need to memperlindungi the title "the accountant" ("accountan") with the law;
Remember: article 89 of the Constitution While the Republic of Indonesia;
With the approval of the House of representatives;

Decide: define: the law on the USAGE of the title "ACCOUNTANT" ("ACCOUNTANT").
Article 1 by not reducing the provision in the rules of the official salary of the Office at the Office of the accountant and tax accountant Office Land, the right to wear the title of "the accountant" ("accountant") with additional explanation or nor, given only to those who have a diploma of accountant in accordance with the terms and on the basis of this Act.

Article 2 With the diploma in article 1 referred to: a. a diploma granted by something a State University or other higher education bodies established by law or recognized Government, as a sign that education for accountants in the body of the College has been completed with good results;
b. the received diplomas after graduation in something other examination Committee of the said Expert opinion in article 3, in order to execute work accountants can be equated with the diplomas on the letter a of this article.
Article 3 (1) the Minister of Pemdidikan, teaching and Cultural uplift of the Committee of experts, in considering whether something diploma for running job accounting can be likened to the diploma in article 2 letter a.
(2) the Minister of education, teaching and Culture together with the Finance Ministers set up the arrangement and workings of that Committee.
(3) the Minister of Finance has the right to give other tasks to the Committee mentioned in paragraph 1 to ensure the perfection of accounting Affairs in particular to arrange further accounting Affairs.
(4) Every accountant and certified by registering a name for the loaded in a State register held by the Ministry of finance.
Article 4 running job accountant with a name, "accountant" ("accountantskantoor"), "Bureau of accountants" (Accountants-bureau ") or any other name that contains the word" accountant "(" accountant ") or" accounting "(" accountancy ") is only permitted if the leadership of the Bureau or Office held by a few people or accountants.

Article 5 (1) Whoever violates the provisions set forth in article 4 was punished with a penalty of confinement forever two months or a fine extended ten thousand rupiah. (2) any Act set forth in paragraph 1 is a violation.

Article 6 the Minister of Finance has the right to establish further rules to carry out this Act.

Article 7 this Act comes into force on the day of promulgation, provided, that at the time against those who started the enactment of this legislation are running jobs accountant by wearing the name on article 4, the provisions of that article and article 5 of the new applicable on 1 April 1955.

So that every one can figure it out., ordered the enactment of this legislation with the placement in the State Gazette of Republic of Indonesia.

Ratified in Jakarta, on November 13, 1954.

VICE PRESIDENT of INDONESIA, MOHAMMAD HATTA.

Finance Minister, ONG ENG DIE the MINISTER OF JUSTICE, DJODY GONDOKUSUMO.

MINISTER of EDUCATION, teaching and CULTURE, MOHAMMAD YAMIN.

Enacted on December 2, 1954.

The MINISTER OF JUSTICE, DJODY GONDOKUSUMO.

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