CPD for members of auditing profession in Indonesia: providers’ point of view

Abstract

In accounting, CPD is a relatively new area of research and therefore worthy of attention. CPD for public accountants and CPA (Certified Public Accountant) holders in Indonesia are compulsory , however, studies into the compulsory CPD is still limited. Using semi-structured interview as its data collection method and thematic analysis as its data analysis tools, this study investigates CPD for the members of auditing profession through CPD providers'-which is the Indonesian Institute of Certified Public Accountants or IICPA and the Indonesian Institute of Accountants or IIA-point of view. Through purposive sampling employed in this study, three people from the IICPA and one person from IIA are interviewed in 2011 and 2012. The people interviewed are the staff who plan, organise and monitor CPD offerings directly. The findings of this study demonstrate that the IICPA is the main provider of CPD for the members of auditing profession , however, their compliance to IFAC requirements on CPD is still questionable. The IIA is also another CPD provider, although the number of auditing profession members who join their CPD declines every year. The roles of IICPA in offering CPD are to educate through improving knowledge and professionalism and to ensure public accountants' compliance towards rules and regulations. Both IICPA and IIA do not appear to have a framework in offering their CPD. Furthermore , they also do not organise CPD based on the needs of individual CPD participants from different level in the organisation. Finally, the findings also show that unlike the IIA that do not focus their CPD based on specific needs, the IICPA focuses their CPD offerings on both individual and organisational needs.