Legal Aspects of the Profession Course unit title Legal Aspects of the Profession Course unit code MNM311 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Novrys Suhardianto, SE., M.S.A., Ph.D., Ak., CA. Sigit Kurnianto, SE., MSA., Ak., SAS., AAP B., CA. Drs. Djoko Dewantoro, M.Si., Ak. Dr. Elia Mustikasari, SE., M.Si., Ak., CMA., CA. Dr. Ahmad Rizki Sridadi, SH., MM., MH. Widio Rahardjo, SH., M.Kn. Learning outcomes of the course unit Students can explain and provide examples regarding the implementation of rules that regulates the accounting profession. Students can explain the role of professional standards in carrying out work related to the accounting profession including auditing, taxation, and other financial services. Students are able to explain the legal rights and obligations of accountants in carrying out their profession. Students are able to demonstrate a responsible attitude in carrying out regulations related to corporations and/or contracts to other parties. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) - Course content Accounting Profession Fields of Work The Requirements for Accounting Practice Competency Standards in the Accounting Profession Legal Aspects in the Preparation of Non-Attest Accounting Service Contracts The Obligation to Prepare Financial Statements of Business Entities (Corporations) Potential Violations of Criminal/Civil Law in Accounting Practice Associations and Institutions for Supervision and Development of the Accounting Profession Accounting Profession in the Capital Market The Legal entities, Services, and the Rights and Obligations of the Public Accounting Profession State Finance Law Government Internal Supervisory Apparatus (APIP), External Auditor, and Accountants The Regulation of Tax Consultants and Tax Accountants Fiscus and Tax Court Islamic Financial Institutions, Sharia Accounting Standards, Sharia accounting regulators (DSAS, DSN MUI), and Sharia auditors and supervisors Recommended or required reading and other learning resources/tools Financial Accounting Standards/SAK. (Required) Government Accounting Standards/SAP. (Required) Sharia Accounting Standards/SAS. (Required) Professional Standards of Public Accountants/SPAP. (Required) Limited Liability Law no.40 of 2007. (Required) Government Regulation no.24 of 1998, no.64 of 1999, no.60of 2008, no.192 of 2014 and no.20 of 2015. (Required) Minister of Industry Regulation no.121/MPP/Kep/2/2002. (Required) Criminal Code. (Required) Civil Code. (Required) Minister of Finance Regulation no.216, 154, 155, 184 of 2017. (Required) Decree of the Minister of Finance no.263/KMK.01/2014. (Required) Public Accountant Law no.5 of 2011. (Required) Law no.34 of 1954, no.17 of 2003, no.1 of and 15 of 2004, no.111 and 229 of 2014. (Required) Indonesian Institute of Accountants website http://www.iaiglobal.or.id (Recommended) Planned learning activities and teaching methods Lectures Group Presentation Discussion Individual Assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Presentation (20%) Contract drafting practice (10%) Midterm exam (35%) Final exam (35%)