Audit and Assurance Practice Challenges in the AI Era: IAPI and BINUS University Hold CPA Days 2026
The development of artificial intelligence (AI), data analytics, automation and digital technology is increasingly influencing the way organisations manage information, identify risks and make decisions.
These changes have also had an impact on audit and assurance practices, meaning the public accounting profession is now required to be able to utilise technology appropriately.
“Of course, while continuing to uphold ethics, independence, professional scepticism and professional judgement,” said President of IAPI and Chair of the CPA Days 2026 Advisory Board, Tarkosunaryo, in a statement on Thursday, 20 August 2026.
In response to this, the Indonesian Institute of Certified Public Accountants (IAPI), together with the School of Accounting at BINUS University, held a Pre-Event Seminar and Research Workshop for CPA Days 2026.
Conducted in a hybrid format, the event served as the opening of the CPA Days 2026 series with the theme “Catalysts of Tomorrow: Transforming Assurance Through Intelligence.”
The event brought together professional organisations, regulators, academics, practitioners, students and prospective professionals to discuss technological developments and the competencies required to navigate changes in the audit and accounting fields.
The Pre-Event Seminar carried the theme “Integrity by Design: Ethics & Governance in Intelligence-driven Organisations.” The discussion focused on the responsible use of AI and data analytics, including the role of technology in supporting audit and assurance processes without disregarding professional judgement.
This discussion is relevant for students and young professionals seeking to understand the competencies required in an increasingly technology-based working environment, including technological literacy, analytical skills, risk awareness, ethics and professional decision-making.
According to Tarkosunaryo, the profession’s readiness to face technological developments is determined not only by the ability to use technology, but also by professional competence, integrity, independence and the ability to make decisions appropriately and responsibly.
“Through CPA Days 2026, IAPI aims to introduce developments in the profession while encouraging the younger generation to prepare themselves for change, while continuing to uphold the fundamental values of the profession and the public interest,” said Tarkosunaryo.
The seminar featured Jean Bouquot, President of the International Federation of Accountants (IFAC), and Erawati, Director of Financial Profession Development & Supervision at the Ministry of Finance of the Republic of Indonesia, as keynote speakers, alongside perspectives from regulators, practitioners and academics.