Summary: | Accounting, accountants and professional public accountants are professions that are needed for the world of the global economy. Today, the world is united, starting from the existence of the internet to the existence of free trade such as the FTA (Free Trade Area) and ASEAN Economic Community between countries, especially Southeast Asia. This presents a challenge for the public accounting profession. The number of public accountants in Indonesia is still very low when compared to the total population and the needs of the business world. The government, IAI, IAPI, academics have taken various steps to overcome this, although not yet fully effective. ASEAN Economic Community is a challenge if the Indonesian Accountant is one of the faces of Indonesia's professional resources. If Indonesian Accountants can survive and win the ASEAN Economic Community competition at least in their own country, the future and reputation of Indonesian Accountants will be even brighter and it is not impossible that Indonesian Accountants can compete at the Asian and world levels.
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