In addition, the following types of companies are required
to present audited financial statements to the regulating
government ministries:
• Publicly-listed companies
• Companies involved in accumulating funds from the
public (such as banks and insurance companies)
• Companies issuing debt instruments
• Companies with assets of IDR 25 billion or more
• Bank debtors whose financial statements are required
by the bank to be audited
• Certain types of foreign entities engaged in business in
Indonesia that are authorized to enter into agreements
• Certain types of state-owned enterprises.