IAPI urges accountants to strengthen competencies in AI era
The Indonesian Institute of Certified Public Accountants (IAPI) is encouraging the public accounting profession to strengthen technological competencies amid the growing role of artificial intelligence (AI) in audit and assurance practices.
IAPI President Tarkosunaryo said technological developments cannot be adequately addressed merely by the ability to use digital tools, but also require integrity, independence, and the capacity to make sound and responsible decisions.
“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 sound and responsible decisions,” he said in a statement received in Jakarta on Friday.
He added that the development of AI and digital technology must be accompanied by human resource readiness so that its use remains aligned with the profession’s fundamental values and the public interest.
These changes were the focus of IAPI together with the School of Accounting at BINUS University through the Pre-Event Seminar and Research Workshop for CPA Days 2026 in Tangerang, Banten.
Through CPA Days 2026, IAPI and BINUS University brought together professional organisations, regulators, academics, practitioners, students, and prospective professionals to discuss technological changes and the competencies required in the audit and accounting profession.
Competencies considered increasingly important for prospective professionals include technological literacy, analytical skills, risk understanding, ethics, and the ability to make decisions based on professional judgment.
In addition to AI developments, the forum discussed the growing demand for sustainability assurance.
This demand aligns with stakeholders’ expectations for credible and trustworthy sustainability information.
At the forum, BINUS University strengthened its position in providing relevant academic perspectives on technological developments and the transformation of the accounting profession.
Experience and expertise in financial audit technology and accounting science served as an important foundation for discussing how AI can be utilised without disregarding the principles of professionalism and integrity.
Professor Rindang Widuri, Permanent Professor of Financial Audit Technology at BINUS University, said the AI transformation opens significant opportunities for the development of the accounting and auditing profession.
However, readiness for the future is not sufficient with only the ability to use technology.
“Accounting professionals also need the ability to understand risks, apply ethical judgment, and ensure that every use of technology remains within the corridor of governance and professional integrity,” she said.
Through CPA Days 2026, IAPI and BINUS University are encouraging the younger generation to prepare competencies and professional values relevant to technological developments, while strengthening understanding of the importance of audit and assurance quality in maintaining public trust.