SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 103, 1954 | (Explanation in Additional State Sheet of the Republic of Indonesia No. 705) |
CONSTITUTION OF THE REPUBLIC OF INDONESIA
NUMBER 34 YEAR 1954
ABOUT
THE USE OF THE TITLE "ACCOUNTANT" ("ACCONTANT")
PRESIDENT OF THE REPUBLIC OF INDONESIA,
Weigh: a. that need to establish the provisions for regulating accounting matters;
B. That he needs to protect the title "accountant". With an undraude;
Considering: article 89 of the Provisional Constitution of the Republic of Indonesia;
With the approval of the House of Representatives;
DECIDED:
SET: LEGISLATION ON THE USE OF THE TITLE "ACCOUNTANT" ("ACCOUNTANT") .
Section 1
By not reducing the provisions in the official salary regulations regarding the various posts on the Office of the State Accountant and the Office of Tax Accountants, the right to use the title "accountant" ("accountant") with explanations or additions or not, it is only provided to those who have an accounting diploma in accordance with the provisions and under this Act.
Section 2
With that diploma in section 1 is referred to:
a. A diploma provided by a public university or other college body that is created by invitation-invite or recognized Government, as a sign that an education for an accountant on such a college body has been completed by Good results;
B. A diploma accepted after graduation in another exam which, in the opinion of the Expert Committee, is intended in section 3, in order to run an accounting job can be equated with the diploma in the letter of this section.
Section 3
(1) The Minister of Education, Teaching and Culture appoints the Expert Panitia, who is tasked with considering whether or not a diploma to run an accounting job can be equated with that diploma in a 2-letter section.
(2) The Minister of Education, Teaching and Culture with the Minister of Finance arranged the arrangement and manner of work of that committee.
(3) The Minister of Finance reserves the right to give another task to the committee in paragraph 1 to guarantee the perfection of the c.q. accounting affairs to arrange further accounting affairs.
(4) Each of the registered accountants lists the names to be loaded in a state register held by the Ministry of Finance.
Section 4
Run an accounting job using the name "accountantskantoor" , "Accountants-bureau" or another name that says "accountant". or "accounting" ("accountancy") only be allowed if the head of the office or the bureau is held by a person or some of the accountants.
Section 5
(1) Whoever breaches the provisions set forth in chapter 4 is punished with a sentence of imprisonment for up to two months or a fine of ten thousand rupiah.
(2) The termaktub is in paragraph 1 is a violation.
Section 6
The Finance Minister has the right to set the rules further to carry out this legislation.
Section 7
This Act begins to take effect on the day of promulgations, provided, that against those who at the time began to apply the work of the accountant by using the name in section 4, the provisions of that section are the same as the law. and section 5 new applies on April 1, 1955.
In order for everyone to be able to know it, order the invitational of this legislation with the placement in the State Sheet of the Republic of Indonesia.
Passed in Jakarta,
on November 13, 1954.
VICE PRESIDENT OF THE REPUBLIC OF INDONESIA,
MOHAMMAD HATTA.
FINANCE MINISTER,
ONG ENG DIE
MINISTER OF JUSTICE,
DJODY GONDOKUSUMO.
EDUCATION MINISTER,
TEACHING AND CULTURE,
MOHAMMAD YAMIN.
Uninvited
on December 2, 1954.
MINISTER OF JUSTICE,
DJODY GONDOKUSUMO.
