1 years of continuous full membership with GAN immediately prior to application; and
No less than 5 years at a senior management level or equivalent, orbeen in full-time practice as a public accountant either individually or in partnership
Any firm active in the fields of law, tax or accountancy or other relevant legal expertise can apply for an GAN A candidate firm has to be voted in at one of the Members’ meetings to receive full GAN Membership.
A firm can be addressed directly by GAN with a request to consider becoming a member of GAN. Firms may also approach GAN themselves by filling out the application form
After this first contact the candidate firm may be requested to attend at least one conference prior to voting.
During such conferences, candidate firms are encouraged to attend all meetings and activities.
After the conference, the visiting firm will be given ample opportunity to report back to their colleagues and discuss possibilities. The firm will be contacted by the assigned GAN member in the following month to see if we can assist with questions and/or information.
If the candidate firm decides that it wants to pursue a full GAN membership they can notify the GAN secretariat which will subsequently start the formal application procedure by sending an application form to the candidate member firm to be completed and sent back to the secretariat.
The application form is evaluated by the Board of Directors, to be followed by an appointment for a due diligence meeting at the offices of the candidate firm.
The Board of Directors will evaluate the application form after which an appointment for a due diligence meeting at the offices of the candidate firm will be made.
A designated GAN member (generally one of the Board) performs the due diligence at the candidate’s firm and reports back to the Board of Directors.
The Board of Directors reviews the due diligence report and either recommends the candidate firm for membership at the Members’ Only meeting of the first subsequent conference or concludes that the candidate firm’s profile does not match the membership criteria sufficiently to support admission. Of course, all candidates receive timely notification of the conclusions of the Board.
In the case of a recommendation from the Board GAN members will vote on the application at the following conference.
Copy of managing partner identity
Copy of business license from public accounting office
Copy of practice license of public accounting
Copy of NPWP (Indonesian public accounting office)