IAPI UPAP Tingkat Profesional
Ujian Profesi Akuntan Publik (UPAP) Tingkat Profesional
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Cheat sheet
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ExploreCommon mistakes
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ExploreAbout this exam
The Ujian Profesi Akuntan Publik (UPAP), also called the "CPA of Indonesia Exam", is the professional examination for public accountants in Indonesia, organised by the Institut Akuntan Publik Indonesia (IAPI). IAPI describes it as the certification route through which candidates become Peserta CPA of Indonesia Exam, with registration handled online through the IAPI website. This page is an independent study resource and is not affiliated with, endorsed by, or operated by IAPI; always confirm administrative details on the official site.
The exam is offered through two routes listed by IAPI: Jalur Reguler and Jalur Workshop & Penyetaraan. IAPI publishes a Kalender UPAP Tahun 2026, a Tata Tertib Pelaksanaan Ujian (exam rules), and a Silabus Ujian, Modul, dan Ilustrasi Soal, which together define what is tested and how sessions run. Candidates should treat the syllabus and modules as the primary map of the content, then work through the illustration questions to calibrate depth.
Preparation should be anchored in the professional standards IAPI publishes: Standar Profesional Akuntan Publik, the Kode Etik Profesi Akuntan Publik 2025, and the Standar Kompetensi Profesi Akuntan Publik 2021. Because the material is standards-driven, study order usually runs from ethics and competency framework into audit and assurance standards, with practice on applying rules to scenarios rather than memorising text. IAPI also notes a transition period for candidates under the older UPAP method, so check which rules apply to you before scheduling.
What you'll study
About IAPI UPAP Tingkat Profesional preparation
Who runs the UPAP, and is this page official?
The exam is run by the Institut Akuntan Publik Indonesia (IAPI), which calls it the "CPA of Indonesia Exam". This page is independent study material and is not affiliated with IAPI. Use iapi.or.id for registration, calendars, exam rules, and results.
How do I register as a candidate?
IAPI states that registration is done online through its website to become a Peserta CPA of Indonesia Exam. Before registering, confirm which route applies to you - Jalur Reguler or Jalur Workshop & Penyetaraan - because the tutorial and requirements differ between the two.
What routes are available?
IAPI lists two: Jalur Reguler and Jalur Workshop & Penyetaraan. Each has its own registration tutorial on the site. The source does not state whether the routes differ in content, length, or scoring, so read both tutorials and the exam rules before choosing.
What does the exam cover?
IAPI publishes a Silabus Ujian, Modul, dan Ilustrasi Soal that defines the tested content, supported by the Standar Profesional Akuntan Publik, the Kode Etik Profesi Akuntan Publik 2025, and the Standar Kompetensi Profesi Akuntan Publik 2021. Work from the syllabus rather than from general audit textbooks alone.
How many questions are there, how long is it, and what is the pass mark?
These details are not stated in the source material reviewed here, so no figures are given. They may appear in the Tata Tertib Pelaksanaan Ujian or the Kalender UPAP Tahun 2026 on the IAPI site. Treat any number you see elsewhere as unverified until you confirm it there.
When are exam periods held?
IAPI publishes a Kalender UPAP Tahun 2026 and has announced that "Publikasi Ujian Profesi Akuntan Publik Tahun 2026 Periode 4 Telah Dibuka". Exact dates for each period are not given in the source text, so check the calendar page directly before planning your study schedule.
I sat the exam under the older method. What applies to me?
IAPI maintains a page titled "Informasi Masa Transisi Bagi Peserta UPAP Metode Lama", and separately references participants from the 2015–2016 PRP CPAI. The source does not spell out the transition rules, so read that page carefully - your route, waivers, or deadlines may differ from new candidates.
Can any subjects be waived?
IAPI publishes "Jumlah Mata Uji Yang Diwaiver Untuk Lulusan PPAK", which indicates that graduates of PPAK may receive waivers for a number of test subjects. The specific count is not stated in the source text; consult that page and the relevant form to see what applies to your background.
Where is the exam taken?
IAPI refers to a Test Center and provides a Test Center form, with locations listed on its site. The source does not name specific cities or venues, so confirm your assigned location through IAPI once your registration is accepted rather than assuming a venue near you.
What is the most common preparation mistake?
Treating the exam as a memory test. The material is standards-based, so candidates who only memorise clauses struggle to apply them. Work through the illustration questions in the syllabus, practise justifying conclusions by reference to specific standards, and keep the 2025 ethics code and current auditing standards as your working references.