History of Accounting Profession Education in the Faculty of Economics and Business, Udayana University

Accountant Profession Education (PPAk) Faculty of Economics and Business, Udayana University is the only study program in the province of Bali. The PPAk program was established under license from the Directorate General of Higher Education, Ministry of Education and Culture No 3827 / D / T / 2003 dated November 20, 2003 and began operating on April 1, 2004, with a License Extension License Number 4395 / D / T / KN / 2013, dated 30 January 2013. The PPAk program has been evaluated by the National Accreditation Board for Higher Education (BAN PT) with an accreditation B value that is valid for 5 (five) years starting from 27 June 2015 to 27 June 2020.

Indonesian Minister of Education and Culture Regulation No. 153 of 2014 concerning the Implementation of the Accountant Professional Education Program regulates that Accounting Professional Education (PPAk) is held by universities in collaboration with the Indonesian Institute of Accountants (IAI). The Minister of Education and Culture also states that students who have passed PPAk are entitled to use a professional degree in accounting and obtain an accounting profession certification after they have passed all the accounting competency tests conducted by IAI

According to the Regulation of the Minister of Finance of the Republic of Indonesia Number 25 / PM K.01 / 2014 Accountant is someone who has been registered in the State Register of Accountants held by the Minister of Finance of the Republic of Indonesia. As well as to be registered in the State Register of Accountants, one must meet the following requirements:

a. pass the accounting profession or pass the professional accountant certification exam;

b. experienced in accounting; and

c. as a member of the Professional Accountants Association

Accountant Profession Education is a study program that is not only intended for undergraduate (S1) in Accounting, but also opened for Bachelor (S1) or diploma four (DIV) from various disciplines, with the provisions if of non-accounting qualifications, must have work experience in the field accounting for a minimum of 3 (three) years, as evidenced by a certificate of work. This refers to the Republic of Indonesia Minister of Education Regulation No. 153 of 2014.