Services
Our services and capabilities currently spans five principles area.
Audit & Assurance Financial Statement Audit · Review · Agreed-Upon Procedures · Compliance · Internal Audit Accounting Accounting & Bookkeeping · Financial Reporting · Closing Support · Accounting Advisory · Payroll · Accounting Systems & Processes Tax Tax Compliance Support · Tax Accounting · Tax Review & Reconciliation · Tax Reporting Support · Transaction Tax Considerations Business & Financial Advisory Financial Review · Due Diligence · Valuation · Corporate Finance · Restructuring · Financial Modelling · Governance · CFO Advisory · Forensic Sustainability Sustainability Reporting · Reporting Readiness · ESG Data & Controls · GHG Accounting · Climate-Related Disclosure · Assurance Readiness |
Audit & Assurance
Reliable Information as a Foundation for Trust
Reliable financial information provides an important basis for shareholders, lenders, regulators and other stakeholders in making decisions. S&R provides audit & assurance services to give users confidence in the reliability of that information, in accordance with the scope and level of assurance established by applicable professional standards.
At S&R, audit & assurance are more than compliance exercises. We seek to understand the business behind the numbers and focus our work on significant areas, while maintaining the independence and professional skepticism required by applicable professional standards.
◆ Financial Statement Audit Independent audit of financial statements in accordance with applicable professional standards. ◆ Review Engagements Limited assurance over financial information where an audit is not required or appropriate. ◆ Agreed-Upon Procedures Targeted procedures addressing specific financial information, transactions or matters agreed with the engaging parties. ◆ Compliance & Special Purpose Engagements Independent work addressing contractual, regulatory or other specified requirements. ◆ Internal Audit & Controls Assessment of internal controls, financial processes and areas of operational or financial risk. |
Our Approach — Independent judgment. Focused execution. Clear communication.
In addition to completing the engagement in accordance with applicable standards, we communicate significant matters requiring management’s attention and help stakeholders understand the information on which decisions are based.
A Risk-Based Audit Approach
Audits are conducted in accordance with Indonesian Standards on Auditing (SPAP) using a risk-based approach. We understand the business and relevant areas, assess the risk of material misstatement, and perform audit procedures to obtain sufficient appropriate evidence as the basis for our conclusions.
Partner involvement, review, documentation and our quality management system form part of the audit process. Where relevant, we also share observations and recommendations—including on internal controls and financial reporting processes—as an added value for clients.
Accounting
Better Information Starts with Better Accounting
Good decisions depend on reliable financial information. Accounting challenges, however, often extend beyond recording transactions—businesses may face changing reporting requirements, complex transactions, tight closing deadlines, weaknesses in financial processes or simply the need for better information to support management decisions.
S&R supports finance teams across the accounting and reporting cycle—from maintaining underlying records to addressing complex financial reporting matters and strengthening the infrastructure behind financial information.
◆ Accounting & Bookkeeping Maintenance of accounting records and preparation of periodic financial information. ◆ Financial Reporting Preparation and support for financial statements and management reporting. ◆ Financial Closing Support Assistance with month-end, year-end and other reporting processes, including reconciliations and closing adjustments. ◆ Accounting Advisory Analysis of accounting issues arising from transactions, contractual arrangements, changes in standards and other business events. ◆ Chart of Accounts & Reporting Structure Design and development of accounting structures to support financial reporting, management information and business requirements. ◆ Accounting Systems & Processes Review and improvement of accounting workflows, controls and financial reporting processes, including assistance with accounting system implementation. ◆ Payroll Support Payroll processing and related financial administration. |
Our accounting services support organizations that are growing, undergoing change, strengthening their finance function or addressing a particular reporting challenge. We can work alongside an existing finance team or provide additional professional capacity where needed.
From transactions to reporting, we help build reliable financial information.
Tax
Tax in the Context of Business
Tax considerations are often part of broader business decisions. Transactions, contracts, financing arrangements and changes in corporate structure can create tax consequences that need to be considered together with their accounting and commercial implications.
We therefore consider tax in its business context, not simply as a matter of calculation and reporting.
◆ Tax Compliance Support Support for periodic and annual tax compliance and reporting processes. ◆ Tax Review & Reconciliation Review and reconciliation of tax calculations, accounting records and supporting information to identify matters requiring attention. ◆ Tax Accounting Support for the accounting and financial reporting implications of taxation. ◆ Tax Reporting Support Support in organizing financial and accounting information required for tax reporting and compliance. ◆ Transaction Tax Considerations Assessment of relevant tax considerations arising in transactions, investments, financing and restructuring. |
Connected Perspective
Where an issue crosses accounting, finance and tax, S&R can bring these perspectives together. This is particularly relevant in transactions and restructuring, where accounting treatment, financial consequences and tax implications frequently need to be considered as part of the same decision.
Understand the obligation. See the implications. Make an informed decision.
Business & Financial Advisory
The Right Analysis to Support Business Decisions
Important business decisions require more than simply reading financial statements. Management and shareholders may need to understand the value of a business, the factors behind its financial performance, the economic merits of a transaction, the impact of a restructuring on stakeholders, or the alternatives available when circumstances change.
S&R combines financial analysis, accounting knowledge and commercial judgment to help clients evaluate the alternatives available.
TRANSACTIONS & VALUATION ◆ Financial Due Diligence Analysis of financial performance, financial position, cash flows and matters relevant to a proposed transaction. ◆ Business Valuation Financial analysis supporting transactions, shareholder matters, restructuring and other business purposes. ◆ Transaction Support Financial analysis and professional support throughout acquisitions, disposals, investments and other corporate transactions. ◆ Financial Modelling Models supporting valuation, transactions, financing, scenario analysis and strategic decisions. CORPORATE & FINANCIAL ADVISORY ◆ Business & Financial Review Focused analysis of financial performance, financial position and specific matters requiring management or shareholder attention. ◆ Corporate Restructuring Financial analysis supporting changes in capital, ownership, financing or corporate arrangements. ◆ Corporate Finance Analysis and support relating to financing, capital structure and other corporate financial matters. ◆ Business Planning Financial and strategic analysis supporting business plans, projections and evaluation of future alternatives. ◆ CFO Advisory Additional senior financial perspective for organizations facing significant financial, reporting or strategic issues. GOVERNANCE & SPECIAL SITUATIONS ◆ Corporate Governance Review and advisory support relating to governance structures, accountability and financial oversight. ◆ Forensic & Investigative Support Financial analysis addressing suspected irregularities, disputes or other matters requiring focused investigation. |
Sometimes clients need an advisor across an entire workstream. At other times, they need an experienced financial professional to examine a specific issue independently and help them understand their options.
We bring structure to complex financial questions—so decisions can be made on a clearer basis.
Sustainability
The Evolution of Corporate Reporting
Corporate reporting continues to evolve. Investors, regulators, lenders, customers and other stakeholders increasingly consider sustainability information when assessing a company’s performance, risks and long-term prospects. As a result, sustainability reporting is becoming increasingly connected with corporate reporting, governance, strategy, risk and business performance.
S&R brings its financial reporting and assurance experience to help organizations understand their sustainability reporting requirements and prepare the data, processes and controls needed to support them.
◆ Sustainability Reporting & Disclosure Sustainability Reporting · Sustainability Disclosure & Gap Assessment · Reporting Framework Assessment ◆ Sustainability Reporting Readiness Data & Reporting Processes · Reporting Controls · Governance & Responsibilities ◆ Climate & GHG Reporting Greenhouse Gas Accounting · Climate-Related Disclosure · Climate Risk & Opportunity Assessment ◆ Sustainability in Transactions & Finance ESG Due Diligence · Sustainable Finance Readiness · Supply Chain Sustainability Information ◆ Assurance Readiness Sustainability Assurance Readiness · Sustainability Information Review · Independent Sustainability Assurance |
Relevant. Measurable. Documented. Consistent. Traceable. Assurable
Preparing sustainability information to meet evolving corporate reporting needs.