In accordance with the Company Law in Indonesia, limited liability companies are required to have their financial statements audited by a registered public accountant if they fulfil any of the following conditions:

Companies with total assets surpassing 50 billion rupiah (equivalent to US$3.36 million).

Publicly listed companies.

Companies that issue debt instruments.

Specific categories of state-owned enterprises.

Companies involved in the collection or management of public funds, such as banks and insurance companies.