Under ordinary circumstances, there are no people or companies which are not required to file an annual financial statement in Indonesia. However, there is one case in which a company may receive and use an audit exemption which permits it to avoid filing an audited annual financial statement. This circumstance takes place if the financial statement in question was not audited by an independent auditor. If such is the case, an exemption will be given; however, any financial statement which exists (even if not audited) will usually be required to be supplied.