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KBLI Navigator/Section M/69201
KBLI 69201★ Gold-Tier Intel

Accounting, Bookkeeping & Auditing

Aktivitas Akuntansi, Pembukuan, dan Pemeriksa

🔬 Section M — Professional, Scientific & Technical

In Bali: open to a PT PMA

✅Open· 100% ForeignHigh RiskDirect Match🏝️⚠️Restricted (foreign cap)

Accounting, Bookkeeping, and Auditing Activities — This includes providing financial accounting, payroll bookkeeping, and compiling financial statements. It also covers the preparation, auditing, and certification of financial reports. This is the standard code for public accounting firms and financial administration services.

Licensing & Requirements

What You Need

Risk LevelHigh (Tinggi)
License TypeNIB + Izin
ProcessingThrough OSS
Foreign Ownership100% Open
AuthorityBKPM / OSS
PP28/2025 Licensing Data4 scales
Business scale:
MikroHigh RiskNIB + Izin
Requirements (Indonesian)2
1Lembaga OSS hanya menerbitkan NIB. Permohonan Perizinan Berusaha diajukan oleh Pelaku Usaha ke, diterbitkan oleh, serta dengan memenuhi persyaratan yang ditetapkan oleh, Menteri Keuangan cq. Kepala Pusat Pembinaan Profesi Keuangan (PPPK), secara online melalui eLSa-PK (http://elsa-pk.kemenkeu.go.id/), sesuai ketentuan perundangan.
2Lembaga OSS hanya menerbitkan NIB. Permohonan Perizinan Berusaha diajukan oleh Pelaku Usaha ke, diterbitkan oleh, serta dengan memenuhi persyaratan yang ditetapkan oleh, Menteri Keuangan cq. Kepala Pusat Pembinaan Profesi Keuangan (PPPK), secara online melalui eLSa-PK (http://elsa-pk.kemenkeu.go.id/), sesuai ketentuan perundangan.
Post-License Obligations2
Memenuhi kewajiban yang ditetapkan oleh Menteri Keuangan, cq. Kepala Pusat Pembinaan Profesi Keuangan (PPPK) sesuai ketentuan perundangan.
Memenuhi kewajiban yang ditetapkan oleh Menteri Keuangan, cq. Kepala Pusat Pembinaan Profesi Keuangan (PPPK) sesuai ketentuan perundangan.
1
Company incorporation— PT PMDN / CV / Perorangan (local, WNI) — notary deed, AHU registration
2
NIB via OSS— register on oss.go.id, select this code, issued automatically (1–3 days)
3
Submit quarterly investment activity report (LKPM) via OSS— post-license obligation
4
Konsultan kekayaan intelektual yang bekerja pada kantor konsultan kekayaan intelektual wajib mendapa...— post-license obligation

Authority

PMA
2020 → 2025

Unchanged from KBLI 2020 — direct match.

Bali Intelligence

Complementary Codes
Common Questions
Can foreigners operate a accounting, bookkeeping & auditing business in Indonesia?
Yes. KBLI 69201 (Aktivitas Akuntansi, Pembukuan, dan Pemeriksa) is TERBUKA — open to 100% foreign ownership via PT PMA. No local Indonesian partner required.
What license is required for KBLI 69201?
KBLI 69201 has a Tinggi risk classification. Required license: NIB + Izin. Processed through OSS (Online Single Submission).
What is KBLI 69201?
KBLI 69201 is the Indonesian business classification code for "Aktivitas Akuntansi, Pembukuan, dan Pemeriksa" (Accounting, Bookkeeping & Auditing). It falls under Section M of KBLI 2025, the Indonesian Standard Industrial Classification updated by BPS (Regulation 7/2025). The June 2026 KBLI 2025 transition window has closed; operators should verify the code's current OSS/NIB treatment before relying on it for licensing, reporting, or amendments.
How did KBLI 69201 change from KBLI 2020 to 2025?
KBLI 69201 was mapped from previous code 69201 (KBLI 2020). This is a direct match — the code number and scope remained the same. The June 2026 KBLI 2025 transition window has closed. If an NIB still relies on legacy KBLI 2020 mappings, treat the migration as overdue and verify/remediate the OSS record before new license applications, amendments, LKPM, import approvals, or investor/worker sponsorship.

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🏢

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