Pasal 68 UU No. 40 Tahun 2007

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Direksi Perseroan wajib menyerahkan laporan keuangan Perseroan kepada akuntan publik untuk diaudit apabila:
  • kegiatan usaha Perseroan adalah menghimpun dan/ atau mengelola dana masyarakat;
  • Perseroan menerbitkan surat pengakuan utang kepada masyarakat;
  • Perseroan merupakan Perseroan Terbuka;
  • Perseroan merupakan persero;
  • Perseroan mempunyai aset dan/atau jumlah peredaran usaha dengan jumlah nilai paling sedikit Rp50.000.000.000,00 (lima puluh miliar rupiah); atau
  • diwajibkan oleh peraturan perundang-undangan.

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