Indonesia has introduced an important development in corporate compliance through Minister of Law Regulation No. 49 of 2025 (“Permenkum No. 49/2025”), which strengthens the administrative obligations applicable to Indonesian limited liability companies. Through this regulation, Indonesia has updated requirements for annual reports.One of the key requirements relates to the submission of the Company’s Annual Report

Where Indonesian standards align with IFRS, and where meaningful differences remain.

What auditors will ask for, and how to have it ready before fieldwork begins.

A framework for deciding which functions to keep in-house and which to outsource.