To ensure the continuity and orderliness of the Independent Auditor’s Report (“LAI”) registration process, the Ministry of Finance issued a circular letter regarding article 39 of Minister of Finance Regulation No. 186/PMK.01/2021 on the Guidance and Supervision of Public Accountants. Public Accounting Firms undergo the registration of the LAI through an electronic system known as the Pelita application. This registration requires one to obtain a QR code and meet the requirements stipulated in Article 39 of Minister of Finance Regulation No. 186/PMK.01/2021.