The importance of the role of public accountants, causing lawmakers feel the need to impose administrative sanctions, but also criminal sanctions in Act No. 5 of 2011 on Public Accountants. It is delivered by the representatives of the Government of the Law test. 5/2011 held by the Constitutional Court (MK) on Thursday (2/2). No matter who is registered with. 84/PUU-IX/2011 was filed by M. Achsin, Anton Silalahi, Yanuar Maulana Rahmat, and M. Zuhdi Zainudin as Certified Public Accountants.

"The importance of the role of public accounting make lawmakers feels the need to not only provides administrative sanctions, but also criminal sanctions in the Public Accounting Act for a public accountant who is not competent.  Although there is a penalty, but the penalty does not necessarily apply it, "explained a representative government before the Constitutional Council, chaired by the Vice Chairman of the Constitutional Court Achmad Sodiki.

In addition, the Government assesses the applicant's argument far-fetched. Public Accountant Act gives ample scope for public accountants to create a self regulating system. So if the petition is granted, would be detrimental to shareholders, governments, actors, exchanges and communities. Provisions of a quo had fulfilled the legal certainty and legal guarantees to the people, "he explained in a scheduled court heard the testimony of the Government and Parliament.

Meanwhile, regarding the legal status of applicant, the Government assess the applicant has no legal standing. This is because the Government assesses no constitutional harm experienced by the Applicant. "Petitioner argues losses due to constitutional concerns and interpretation error in law enforcement. It is not related to the constitutionality of the norm, "he explained.

In the main petition, Petitioner argued that Articles 55 and 56 of the Public Accountants Act is contradictory to Article 28D paragraph (1) of the 1945 Constitution, because of legal uncertainty. Article 55 letter a of the Act a quo that contain the phrase "manipulation" is difficult to understand because the act of manipulation is not recognized in the basic formulation of the main provisions in the Penal Code as criminal law. Formula set forth in the Penal Code is forgery. In addition, Article 55 letter b of Certified Public Accountants contrary to Article 28G Paragraph (1) of the 1945 Constitution, because that article has created a sense of insecurity or extreme fear that the Petitioners did not feel free to practice his profession for acts or omissions. (Lulu Anjarsari / mh/Yazid.tr)