Document background
A Board Resolution Appointment Of Auditor is a crucial corporate governance document required under Indonesian law when appointing or reappointing external auditors. This document is typically prepared when a company needs to appoint new auditors due to rotation requirements (as per OJK regulations), when previous auditors resign, or for annual reappointments. The resolution must comply with Law No. 40 of 2007 on Limited Liability Companies and, for listed companies, additional OJK regulations. It serves as official evidence of proper appointment procedures and includes critical information such as the auditor's qualifications, independence declaration, scope of services, and term of appointment. The document is particularly important for demonstrating compliance with Indonesian corporate governance requirements and maintaining proper audit documentation trails.
