CT Prima CPA Exam Review

Comprehensive preparation for the CPA exam, covering all key accounting principles and practice questions.

CT Prima CPA Exam Review

The CT Prima CPA Exam Review is a comprehensive preparation program specifically designed for accountants preparing to take the Indonesia Certified Public Accountant (CPA) Examination. Our program equips candidates with the technical knowledge, practical skills, and exam strategies needed to succeed in this highly demanding professional certification.

The CT Prima CPA Exam Review has been officially authorized by the Indonesian Institute of Certified Public Accountants (IAPI) to conduct the CT Prima CPA Exam Review (CCER) since December 2008, ensuring a recognized and high-quality preparation program for aspiring CPAs.

This training program covers all key areas of the CPA exam, including auditing, financial accounting, taxation, corporate finance, and professional ethics. Participants will benefit from in-depth lessons, practice exercises, and mock exams, all designed to strengthen understanding, improve problem-solving abilities, and build confidence for exam day.

Delivered by experienced practitioners and subject matter experts, the CT Prima CPA Exam Review emphasizes both theory and practical application, ensuring that candidates not only know the standards and regulations but can also apply them in real-world scenarios. The program is continuously updated to reflect the latest Indonesian Financial Accounting Standards (PSAK) and regulatory changes.

Participants also receive guidance on study techniques, time management, and exam-taking strategies, making this program a holistic and results-oriented preparation for aspiring CPAs.

What is a CPA?

A Certified Public Accountant (CPA) is a professional accountant who has met the competency standards and requirements set by the Indonesian Institute of Certified Public Accountants (IAPI) and is authorized to practice as a public accountant under the Ministry of Finance of the Republic of Indonesia. Obtaining a CPA requires successfully passing all levels of the Indonesia CPA Exam.

Overview of the Indonesia CPA Exam

The CPA Exam is organized by the Indonesian Institute of Certified Public Accountants (IAPI) under the Law of the Republic of Indonesia No. 5 of 2011. Its purpose is to ensure the availability of highly competent public accountants who demonstrate professional expertise, ethical values, and adherence to international standards. The exam follows the International Education Standards issued by the International Federation of Accountants (IFAC) and is divided into three levels:

  • Entry-Level Exam (Basic Level)
  • Professional Level Exam
  • Peer Review Competency Assessment Exam (Advanced Level)

Certain IAPI certificate holders may also qualify for the ASEAN Chartered Professional Accountant (ACPA) designation under the ASEAN Mutual Recognition Arrangement.

Basic Level Exam

The Basic Level Exam serves as the entry exam for aspiring CPAs. Candidates are tested on foundational knowledge in accounting, auditing, finance, and business, ensuring they possess the concepts and understanding required to progress to higher levels. Successful candidates receive the “Associate Certified Public Accountant of Indonesia” (A-CPA) certificate.

Exam Subjects: Introduction to Auditing & Assurance, Financial Accounting & Reporting, Introduction to Micro & Macro Economics, Introduction to Management, Taxation & Business Law, Cost Accounting, Financial Management & Information Systems.

Professional Level Exam

The Professional Level Exam tests intermediate-level knowledge and skills, assessing a candidate's ability to independently solve complex and ambiguous problems with minimal supervision. Candidates must demonstrate both technical proficiency and professional ethics in real-world applications. Minimum three years of relevant work experience is required. Successful candidates are awarded the “Certified Public Accountant” (CPA) certificate.

Exam Subjects: Audit, Assurance & Professional Ethics; Advanced Financial Accounting & Reporting; Management Accounting, Financial Management & Information Systems; Business Strategy & Advanced Taxation; Risk Management, Governance & Internal Control.

Peer Review Competency Assessment Exam

The advanced Peer Review Competency Assessment is intended for candidates who have completed the Professional Level Exam and have relevant audit and assurance experience. It evaluates the ability to integrate knowledge across accounting, finance, auditing, and business domains to conduct audits and issue professional opinions. This level requires independent problem-solving in highly complex and ambiguous situations, demonstrating high-level professional judgment, ethics, and professional behavior. Successful candidates receive the official CPA exam completion certificate as per Law No. 5 of 2011.

Indonesia CPA Exam Roadmap

The Indonesia CPA Exam is structured into three progressive levels. Each level builds upon the previous, ensuring candidates acquire the knowledge, skills, and professional judgment required to become a Certified Public Accountant.

Basic Level (Entry Exam)

The entry-level exam tests foundational knowledge in accounting, auditing, finance, and business. Successful completion awards the Associate Certified Public Accountant (A-CPA) certificate.

Key Subjects:

  • Introduction to Auditing & Assurance
  • Financial Accounting & Reporting
  • Introduction to Micro & Macro Economics
  • Introduction to Management, Taxation & Business Law
  • Cost Accounting, Financial Management & Information Systems

Goal: Establish core accounting and business knowledge for progressing to professional level.

Professional Level

The professional level exam evaluates intermediate competency. Candidates must demonstrate the ability to solve complex, ambiguous problems with minimal supervision. A minimum of 3 years relevant experience is required. Successful candidates earn the CPA certificate.

Key Subjects:

  • Audit, Assurance & Professional Ethics
  • Advanced Financial Accounting & Reporting
  • Management Accounting, Financial Management & Information Systems
  • Business Strategy & Advanced Taxation
  • Risk Management, Governance & Internal Control

Goal: Demonstrate intermediate technical knowledge and professional judgment in real-world scenarios.

Peer Review Competency Assessment

The advanced exam tests integration of accounting, finance, auditing, and business knowledge to perform independent audit work. Candidates must solve highly complex and ambiguous problems and demonstrate high-level professional judgment, ethics, and conduct. Successful completion earns the official CPA exam completion certificate.

Key Focus Areas:

  • Integration of multi-domain accounting, finance & auditing knowledge
  • Professional audit execution and opinion issuance
  • Advanced problem-solving in complex, ambiguous scenarios
  • High-level professional judgment and ethical conduct

Goal: Prepare candidates for independent practice as a Certified Public Accountant.