This service is regulated by the Related Services Standard (SJT) 4410 issued by the Indonesian Institute of Certified Public Accountants (IAPI). It is a service provided by a public accountant to prepare one or more financial statements based on information provided by the entity's management. This service does not involve performing audit procedures, review procedures, or other accounting procedures that provide a level of assurance regarding the reliability of the financial statements. In contrast, public accountants simply collect, classify, and present such information in accordance with a generally accepted financial reporting framework (such as SAK UMKM, SAK Entitas Privat (SAKEP), or SAK Umum (IFRS).

User Objectives

The primary objective of compilation services for users (such as entity management, owners, or third parties) is to obtain professionally prepared and structured financial reports based on internal data, which can be used for internal purposes (e.g., management planning, operational monitoring) or external purposes (e.g., bank loan applications or simple reporting to stakeholders). Users benefit as follows:

• Clear presentation of information:

Helps management present financial data consistently and in accordance with standards, thereby facilitating internal analysis and communication with external parties.

• Awareness of limitations:

Users are warned that reports are not verified, so they can assess their own risks and not rely solely on public accountants for the reliability of the data.

Overall, this service promotes transparency of financial information, without making claims of assurance, and emphasizes management's responsibility for the accuracy of the data provided. If further assurance is needed, users are advised to consult an audit or review service.

• Business consulting services, as stipulated in the Consulting Services Standards (SJK) issued by the Indonesian Institute of Certified Public Accountants (IAPI) and effective for engagements starting January 1, 2022, are non-assurance services provided by public accountants to apply professional expertise in accounting, financial reporting, taxation, corporate governance, strategic management, internal audit, and other related fields to assist clients in addressing specific business issues. These services include various forms such as consulting (oral/written advice), professional advice, solution implementation, transaction support, and product development, with a focus on increasing business value without providing assurance on the reliability of information.
   
• User Objectives
  The primary objective of business consulting services for users (such as company management, business owners, or stakeholders) is to obtain independent expert advice to support strategic decision-making, improve operational efficiency, and mitigate business risks. Users receive the following benefits:
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• Improved performance and efficiency: 
• Expertise-based recommendations help optimize financial processes, growth strategies, and regulatory compliance, thereby reducing costs and increasing profitability.
   
• Decision-making support: 
• Provides objective insight into complex issues such as mergers, risk management, or governance, which are difficult to address internally.
   
• Flexibility and added value: 
• Services tailored to specific needs are more cost-effective than hiring permanent experts and support good governance without the obligation of assurance.
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• Overall, these services aim to empower clients through the application of public accounting expertise, thereby fostering sustainable growth and stakeholder trust. If assurance is required, clients can combine it with audit or review services.

Investigative audit services, or more accurately referred to as investigative services in accordance with the Investigative Services Standards (SJI) issued by the Indonesian Institute of Certified Public Accountants (IAPI), are services provided by public accountants to conduct in-depth examinations of suspected fraud, material errors, or other specific financial issues. SJI, which became effective January 1, 2022, regulates investigative engagements that are not routine assurance engagements like financial statement audits, but instead focus on gathering investigative evidence for legal, litigation, or recovery purposes. These services include elements of forensic accounting, where public accountants act as independent experts to analyze transactions, documents, and financial data to identify patterns of fraud or irregularities.

User Objectives
The primary objective of investigative audit services for users (such as entity management, shareholders, creditors, or legal authorities) is to obtain credible evidence and in-depth analysis to address suspected fraud or financial disputes, thereby supporting strategic decision-making or remedial action. Users benefit from the following:

• Recovery and loss prevention: 

Identification and quantification of financial losses resulting from fraud, assisting in asset recovery through litigation or insurance.

• Legal support and credibility: 

Investigative reports that can be used as evidence in court, increasing stakeholder trust and meeting regulatory obligations.

• Improved governance: 

Recommendations to strengthen internal controls, prevent recurrent fraud, and increase operational transparency.

Overall, this service provides added value through an independent, forensic approach, helping users manage ethical and financial risks without requiring full assurance. If necessary, it can be combined with routine audit services for ongoing monitoring.