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 MatchRestricted (foreign cap)OSS-verified · KBLI 2025

Accounting Work, Fully Open Nationally, Carefully Limited in Bali

This activity reaches from routine books to financial-statement audit, with national foreign ownership open to 100% and a specific Bali limit for public-accountant firms.

National openness is not a substitute for reading Bali's stated limitation on a public-accountant firm.

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.

Company incorporation— PT PMDN / CV / Perorangan (local, WNI) — notary deed, AHU registration

NIB via OSS— register on oss.go.id, select this code, issued automatically (1–3 days)

Submit quarterly investment activity report (LKPM) via OSS— post-license obligation

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

Sources & Verification

Each data layer below traces to a government source with its KBLI vintage — or is declared as a gap. Nothing in these layers is silently filled in.

Activity definition

BPS Peraturan 7/2025 + PP 28/2025VerifiedKBLI 2025

Title and scope as defined by the KBLI-2025 classification.

locator: OSS_RBA_2025_id_version_fff4053d

Risk & licensing

OSS RBA risk scope (ruang lingkup)VerifiedKBLI 2025

Risk category and licensing rows are KBLI-2025-native from the OSS Risk-Based Approach catalog.

locator: OSS_RBA_resiko_2025

Foreign ownership (PMA)

Perpres 10/2021, 49/2021Audit pendingKBLI 2020

The investment-list annexes predate KBLI 2025; the per-code crosswalk audit of this layer is in progress. The value shown is the annex text, disclosed with its vintage.

Bali status

Bali province blocks ALL Low + Medium-Low risk KBLI for PMA (island-wide, permanent) (effective 2026-05-13)Audit pending2026 overlay

Conservative posture derived from the risk tier · confidence HIGH.

Dataset last updated 2026-07-26 · KBLI 2020 and KBLI 2025 reuse code numbers for different activities — cross-vintage rows are labeled, never merged silently.

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. (Source: Perpres 10/2021 as amended by Perpres 49/2021 — the investment-list annexes predate KBLI 2025; per-code crosswalk audit in progress.)

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.