Cancellation of Article 55 of The Public Accountant Law by The Constitutional Court Decision

Abstract

Disclosure of financial report findings from Public Accountants is the most important aspect of financial reports. Disclosure of findings can provide an easy understanding of report content for users to make informed decisions. The research conducted is normative legal research. The results of the study state that Public Accountants are in a subordinate and minor position due to the lack of protection for the exercise of their profession given the high legal threat. Even if it is true that the intent of the formulation of Article 55 letter a of the Public Accountants Law is to protect the public interest from the possibility of falsification or fraud perpetrated by an Accountant, the public's interests have been adequately protected by the provisions of the Criminal Code (delict of counterfeiting or fraud), so therefore the provisions of Article 55 letter a The aquo law is an exaggerated and even fantastic provision. Thus Article 55 letter a of the a quo law creates uncertainty in the law and contradicts the principle of lex certa which is the basic principle in criminal law of the inclusion of criminal sanctions as determined by Articles 55 and Article 56 of the a quo law in the perspective of humanistic criminal law is imprecise and irrational. Keywords: public accountant, cancellation, Constitutional Court's decision