Free Practice Questions for IAI CA Tingkat Lanjutan

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card

100+ Questions

100% Free

Loading practice questions...

Exam Review

Key Facts: IAI CA Tingkat Lanjutan Exam

Advanced-level subject exams

IAI Ujian Sertifikasi Tingkat Lanjutan

3 hours

Time per subject

IAI Ujian Sertifikasi Tingkat Lanjutan

Minimum passing score per subject

IAI Ujian Sertifikasi Tingkat Lanjutan

3 years

Accounting experience required for the CA designation

IAI Ujian Sertifikasi Tingkat Lanjutan

IAI CA Tingkat Lanjutan is two 3-hour computer-based subject exams, Pelaporan Korporat and Manajemen Stratejik dan Kepemimpinan, with multiple-choice, essay and case study questions and a pass mark of 65 per subject. The Chartered Accountant designation also requires the professional-level certificate and at least 3 years of accounting experience. These 100 free questions are an independent English-language MCQ study adaptation.

Sample IAI CA Tingkat Lanjutan Practice Questions

Try these sample questions to review concepts for the IAI CA Tingkat Lanjutan exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under PSAK 103 Business Combinations (formerly PSAK 22), PT Nusantara acquires 80% of PT Samudera for Rp4,800,000,000 when the fair value of its identifiable net assets is Rp5,000,000,000. The non-controlling interest (NCI) is measured at its fair value of Rp1,150,000,000. What goodwill is recognised?

A.Rp800,000,000

B.Rp950,000,000

C.Rp1,150,000,000

D.Rp1,750,000,000

Explanation: With NCI at fair value, goodwill = consideration + NCI − net assets = 4,800,000,000 + 1,150,000,000 − 5,000,000,000 = Rp950,000,000. Using the proportionate share method instead would give 4,800,000,000 − 80% × 5,000,000,000 = Rp800,000,000.

2PT Merapi owns 100% of PT Merbabu. In 2025 it sold goods costing Rp600,000,000 to PT Merbabu for Rp800,000,000, and 25% remain in PT Merbabu's inventory at year end. The tax rate is 22%. Under PSAK 110 and PSAK 212, what unrealised profit is eliminated and what deferred tax arises?

A.Unrealised profit Rp50,000,000; deferred tax asset Rp11,000,000

B.Unrealised profit Rp200,000,000; deferred tax asset Rp44,000,000

C.Unrealised profit Rp50,000,000; deferred tax liability Rp11,000,000

D.Unrealised profit Rp150,000,000; deferred tax asset Rp33,000,000

Explanation: Total intragroup profit is Rp200,000,000, and 25% (Rp50,000,000) remains unrealised in inventory. Reducing the consolidated carrying amount below the tax base creates a deductible temporary difference and a deferred tax asset of 22% × 50,000,000 = Rp11,000,000.

3On 1 January 2025 PT Bromo leases a warehouse for 5 years with payments of Rp120,000,000 at the end of each year. Its incremental borrowing rate is 8%, and the annuity factor is 3.9927. It pays initial direct costs of Rp15,000,000. Under PSAK 116 Leases (formerly PSAK 73), what is the initial right-of-use asset?

A.Rp464,124,000

B.Rp479,124,000

C.Rp494,124,000

D.Rp615,000,000

Explanation: The lease liability is 120,000,000 × 3.9927 = Rp479,124,000. The right-of-use asset adds initial direct costs: 479,124,000 + 15,000,000 = Rp494,124,000.

4On 1 January 2025 PT Krakatau buys a 3-year bond with par Rp1,000,000,000 and a 6% annual coupon for Rp950,000,000, an effective rate of 7.94%. Its business model is to collect cash flows and sell, and the cash flows are solely principal and interest. Fair value at 31 December 2025 is Rp980,000,000. Under PSAK 109 Financial Instruments, what is recognised in OCI for 2025?

A.A gain of Rp14,570,000

B.A gain of Rp30,000,000

C.A gain of Rp75,430,000

D.A loss of Rp20,000,000

Explanation: The bond is measured at FVOCI. Interest income is 950,000,000 × 7.94% = Rp75,430,000 and the coupon is Rp60,000,000, so amortised cost becomes Rp965,430,000. The OCI gain is 980,000,000 − 965,430,000 = Rp14,570,000.

5PT Sintesa builds a plant under a Rp20,000,000,000 contract and recognises revenue over time using costs incurred. At the end of year 1, costs incurred are Rp7,500,000,000 and remaining costs are estimated at Rp7,500,000,000. Billings are Rp9,000,000,000 and cash collected Rp8,000,000,000. Under PSAK 115, what contract balance arises?

A.Contract asset of Rp1,000,000,000

B.Contract liability of Rp1,000,000,000

C.Contract asset of Rp2,000,000,000

D.Trade receivable of Rp2,000,000,000

Explanation: Progress is 7.5/15 = 50%, so cumulative revenue is Rp10,000,000,000. Revenue exceeds billings of Rp9,000,000,000 by Rp1,000,000,000, which is a contract asset. The Rp1,000,000,000 billed but not collected is a receivable.

6Under PSAK 236 Impairment of Assets (formerly PSAK 48), a cash-generating unit carries goodwill Rp150,000,000, PPE Rp450,000,000 and intangible assets Rp200,000,000. Its recoverable amount is Rp600,000,000. How is the Rp200,000,000 impairment allocated?

A.Pro rata: goodwill Rp37,500,000, PPE Rp112,500,000, intangibles Rp50,000,000

B.Goodwill Rp150,000,000, PPE Rp34,615,385, intangibles Rp15,384,615

C.Goodwill Rp200,000,000

D.PPE Rp138,461,538, intangibles Rp61,538,462, goodwill nil

Explanation: The loss first reduces goodwill to zero (Rp150,000,000). The remaining Rp50,000,000 is allocated pro rata: PPE 450/650 × 50,000,000 = Rp34,615,385 and intangibles 200/650 × 50,000,000 = Rp15,384,615.

7PT Mahakam's defined benefit plan had an obligation of Rp2,400,000,000 and plan assets of Rp2,000,000,000 at 1 January 2025, with a 7% discount rate. In 2025, service cost was Rp280,000,000, contributions Rp300,000,000, benefits paid Rp150,000,000 and the actual return on assets Rp180,000,000. The obligation at 31 December is Rp2,770,000,000. Under PSAK 219 Employee Benefits, what net remeasurement goes to OCI?

A.A net loss of Rp72,000,000

B.A net loss of Rp32,000,000

C.A net gain of Rp40,000,000

D.A net loss of Rp112,000,000

Explanation: The expected obligation is 2,400 + 280 + 168 − 150 = Rp2,698,000,000, so the actuarial loss is Rp72,000,000. Interest income on assets is Rp140,000,000 against an actual return of Rp180,000,000, a Rp40,000,000 gain. The net remeasurement is a Rp32,000,000 loss.

8Under PSAK 111 Joint Arrangements (formerly PSAK 66), how is an arrangement through a separate vehicle that gives the parties rights to its net assets classified and accounted for?

A.Joint operation; recognise the share of assets and liabilities

B.Joint venture; proportionate consolidation

C.Joint operation; fair value through profit or loss

D.Joint venture; the equity method under PSAK 228

Explanation: Rights to net assets make the arrangement a joint venture, which a joint venturer accounts for using the equity method under PSAK 228. Proportionate consolidation is not permitted.

9PT Semesta bought 30% of PT Galaksi on 1 January 2025 for Rp1,200,000,000, gaining significant influence. PT Galaksi earned Rp500,000,000 and paid dividends of Rp200,000,000. PT Semesta sold goods to PT Galaksi for Rp100,000,000 at a 30% margin, and 40% remain in its inventory. Under PSAK 228, what is the investment's carrying amount at year end?

A.Rp1,290,000,000

B.Rp1,286,400,000

C.Rp1,278,000,000

D.Rp1,350,000,000

Explanation: Carrying amount = 1,200,000,000 + 30% × 500,000,000 − 30% × 200,000,000 − 30% × (100,000,000 × 30% × 40%) = 1,200 + 150 − 60 − 3.6 = Rp1,286,400,000.

10Under PSAK 237 Provisions, Contingent Liabilities and Contingent Assets (formerly PSAK 57), when may a restructuring provision be recognised?

A.When the board has decided to restructure and plans to announce it after year end

B.Only after all redundancies have been completed

C.When future operating losses of the restructuring have been budgeted

D.When a detailed formal plan exists and a valid expectation has been raised in those affected by starting it or announcing its main features

Explanation: A constructive obligation to restructure arises only when there is a detailed formal plan and those affected have a valid expectation that it will be carried out, because implementation has started or its main features have been announced to them.

About the IAI CA Tingkat Lanjutan Exam

The Tingkat Lanjutan is the advanced and final examination level of Ikatan Akuntan Indonesia's Chartered Accountant (CA) qualification. It has two subjects: Pelaporan Korporat (corporate reporting under Indonesian SAK, including groups, financial instruments and sustainability reporting) and Manajemen Stratejik dan Kepemimpinan (strategy, governance, risk and leadership). This free bank is an independent English-language MCQ study adaptation, not an official translation or simulation of the Indonesian exam, which also includes essays and case studies.

Exam sponsor: Ikatan Akuntan Indonesia (IAI). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Two computer-based subject exams of 3 hours each: Pelaporan Korporat and Manajemen Stratejik dan Kepemimpinan. Exams run twice a month over four working days, with at most two subjects a day. A score of at least 65 passes a subject, and results are announced within two months. The syllabus bases technical accounting knowledge on SAK effective 1 January 2024.

Time Limit

3 hours per subject

Passing Score

65 per subject

Exam / Certification Fees

Rp500,000 registration plus Rp1,000,000 per subject for general candidates (Rp500,000 per retake); Rp3,000,000 for active PPAk students covering one sitting of the seven professional and advanced subjects

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

IAI — Ujian Sertifikasi Tingkat Lanjutan: eligibility, format, fees and CA requirements · Source checked 2026-09-13
IAI — Pemutakhiran Silabus Ujian CA 2024 (Profesional dan Lanjutan) · Source checked 2026-09-13
IAI — Jadwal Ujian CA · Source checked 2026-09-13
IAI — DSK IAI approves sustainability disclosure standards PSPK 1 and PSPK 2 · Source checked 2026-09-13

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

50 of 100 questions

Pelaporan Korporat (Corporate Reporting)

Business combinations and consolidation, associates and joint arrangements, leases, financial instruments and hedging, revenue, impairment, employee benefits, income taxes, provisions, foreign currency, presentation, disclosures, fair value, common control and sustainability reporting.

50 of 100 questions

Manajemen Stratejik dan Kepemimpinan (Strategic Management and Leadership)

Five forces, VRIO, BCG, Ansoff and Blue Ocean, governance under Indonesian company and capital market rules, COSO ERM, business models, stakeholder analysis, CSR, ethics and NOCLAR, M&A, leadership theories, performance management and ESG strategy.

Preparing for the IAI CA Tingkat Lanjutan Exam

What You Need to Know

Passing score: 65 per subject
Assessment: Two computer-based subject exams of 3 hours each: Pelaporan Korporat and Manajemen Stratejik dan Kepemimpinan. Exams run twice a month over four working days, with at most two subjects a day. A score of at least 65 passes a subject, and results are announced within two months. The syllabus bases technical accounting knowledge on SAK effective 1 January 2024.
Time limit: 3 hours per subject
Exam / certification fees: Rp500,000 registration plus Rp1,000,000 per subject for general candidates (Rp500,000 per retake); Rp3,000,000 for active PPAk students covering one sitting of the seven professional and advanced subjects Official sources

Using Our Practice Resources

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

IAI CA Tingkat Lanjutan: Suggested Study Strategy

1Learn the 2024 PSAK numbering alongside the older numbers: for example PSAK 110 (formerly 65) for consolidation and PSAK 116 (formerly 73) for leases.

2Practise full consolidation workings, including goodwill, NCI changes, unrealised profits and loss of control, because case studies test them in depth.

3Follow sustainability reporting developments: PSPK 1 and PSPK 2 take effect on 1 January 2027 alongside existing POJK 51/2017 reports.

4For Manajemen Stratejik dan Kepemimpinan, apply frameworks to Indonesian governance rules such as UU PT, POJK audit committee rules and the 2021 PUGKI guidelines.

Frequently Asked Questions

What is IAI CA Tingkat Lanjutan?

It is the advanced level of the IAI Chartered Accountant examinations, with two subjects: Pelaporan Korporat and Manajemen Stratejik dan Kepemimpinan.

What is the exam format and pass mark?

Each subject is a 3-hour computer-based exam with multiple-choice, essay and case study questions. The pass mark is 65 per subject, and results are announced within two months.

How much does the advanced level cost?

General candidates pay Rp500,000 registration and Rp1,000,000 per subject, with retakes at Rp500,000. Active PPAk students pay Rp3,000,000 for one sitting of all seven professional and advanced subjects, with retakes at Rp250,000 for the first retake and Rp500,000 after that.

What is required to become a Chartered Accountant (CA)?

IAI awards the CA designation to candidates who hold both the professional-level and advanced-level certificates, have at least 3 years of accounting experience, meet membership dues, and sign the commitment and integrity statement.

Are these official IAI exam questions?

No. This is independent practice by OpenExamPrep in English using multiple-choice questions. It is not an official translation of IAI material, does not simulate the essay and case study sections, and is not affiliated with or endorsed by IAI.