About Us
SW Indonesia is a world-class accounting and advisory network, a member of SW International. This means we have the support of resources from a global alliance, with a deep understanding of implementation in the local context, based on applicable Indonesian regulations.
KAP Suharli, Sugiharto & Rekan is a public accounting firm, SW Indonesia’s auspices, which provides audit & other assurances services. Our firm specializes in delivering high-quality auditing and other assurance services with 10 CPA audit partners with more than 200 professionals
Our firm is also supported with other SW Indonesia’s auspices, which is consists of 4 business unit:
- KAP Suharli, Sugiharto & Rekan
Audit & Other Assurance - SW Tax Consulting
Tax & Custom Solutions - SW Business Advisory
Deal & Corporate Action - SW Business Process Outsourcing
Compliance & Regulatory Assistance
SW AUDIT PROCESS
Risk-based Audit
Initial Planning
Risk Assessment
Risk Response & Execution
Completion & Deliverables
World-Class Organization
Registered Firm
Our audit firm is registered in the list of regulators and professional associations of accountants, both in Indonesia and internationally. Being registered is important for the client’s consideration that our Audit Firm has been successfully verified through a series of assessments from the regulators and associations. Once registered, we are required to comply with quality standards, operational management, professional services, responsive behaviour, human resource development, sustainability concerns and other international standards which makes our audit firm a world-class professional organization.
KAP Suharli, Sugiharto & Rekan (SW Indonesia) is registered at:
- Ministry of Finance of the Republic of Indonesia (Kemenkeu RI)
- Financial Services Authority involving capital market, banking industry and non-bank financial institution.
- The Audit Board of The Republic of Indonesia (BPK RI)
- Institute of Indonesia Certified Public Accountant (IAPI)
- Public Company Accounting Oversight Board (PCAOB)
- Association of Chartered Certified Accountants (ACCA) as Approved Employer
- Institute of Chartered Accountants in England and Wales (ICAEW) as Authorised Training Employer
- Certified Practising Accountant Australia (CPA Australia) as Recognised Employer Partner

ACCA Approved Employer
2020 – 2023

ICAEW Authorised Training Employer
Since 01 Dec 2020

CPA Australia Recognised Employer Partner Since 14 Feb 2022
Pipeline of Services
Audit oN Financial Statements
Performing audit procedures to gain reasonable assurance and forming an opinion on the Company’s financial statements in accordance with Indonesia Financial Accounting Standards.
Audit of specific elements, accounts or items of a financial statement
Performing audit procedures to gain reasonable assurance and forming an opinion on the specific elements, accounts or items of a financial statement in accordance with applicable financial reporting standards.
Audit for capital market process
Performing review of management reports including financial statements & prospectus, preparation of comfort letter, and technical coordination related to IPO, Right Issue, or other capital market processes.
Audit based on IFRS or other standards
Performing audit procedures to gain reasonable assurance and forming an opinion on the Company’s financial statements in accordance with International Financial Reporting Standards (IFRS) or other standards.
Agreed upon procedures for compliance
Performing review procedures as agreed with management and draw conclusion based on the result of the review procedures in accordance with the specific accounting standards.
Limited review on financial statements
Performing limited procedures and forming negative assurance report based on the review of data and information obtained following the financial reporting framework.
Audit offshoring for cross-border works
Performing audit services and forming an opinion on the financial statements of companies abroad in accordance with the country’s applicable accounting standards.
Assurance other than audit and review
Performing review or examination and forming an assurance opinion regarding the report or assertion made by other party comparing to specific referred criteria.
Leaders
Country Leaders
Ahmadi Hadibroto, CPA
Chairman
Ahmadi Hadibroto, CPA
Chairman
Michell Suharli, CPA
Chief Executive Officer
Michell Suharli, CPA
Chief Executive Officer
Agustinus Sugiharto, CPA
Managing Partner
Agustinus Sugiharto, CPA
Managing Partner
Greater Jakarta Office
Chandra Budiman Wijaya, CPA
Head of Audit for Banten
Chandra Budiman Wijaya, CPA
Head of Audit for Banten
Riki Afrianof, CPA
Audit Partner
Riki Afrianof, CPA
Audit Partner
Henny Dewanto, CPA
Audit Partner
Henny Dewanto, CPA
Audit Partner
Ridho Fathoni, CPA
Audit Partner
Ridho Fathoni, CPA
Audit Partner
Greater Surabaya Office
Ronny Budisantoso, CPA
Head of Audit for East Java
Ronny Budisantoso, CPA
Head of Audit for East Java
Yuliana Setiawati, CPA
Audit Partner
Yuliana Setiawati, CPA
Audit Partner
Lantriningsih Soegianto, CPA
Audit Partner
Lantriningsih Soegianto, CPA
Audit Partner
Julian Lukito, CPA
Audit Partner
Julian Lukito, CPA
Audit Partner
Global Business Desk
Jung Dong Jin, CPA
Korea Business Desk
Jung Dong Jin, CPA
Korea Business Desk
Mark A. Abalos, CPA
North & South America Business Desk
Mark A. Abalos, CPA
North & South America Business Desk
Anthony G. Labayen
Europe & Africa Business Desk
Anthony G. Labayen
Europe & Africa Business Desk
SW China – Beijing Office Liaison
Sean Zhang
Liaison Officer
Sean Zhang
Liaison Officer
Young Zhang
Liaison Officer
Young Zhang
Liaison Officer
Elena Zhai
Liaison Officer
Elena Zhai
Liaison Officer
Samuel Zhang
Liaison Officer
Samuel Zhang
Liaison Officer