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Free Practice Questions for IAPI UPAP Tingkat Profesional

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Key Facts: IAPI UPAP Tingkat Profesional Exam

75.0

Minimum passing score per subject

IAPI Silabus UPAP Tingkat Profesional

120–180 minutes

Time per subject

IAPI Silabus UPAP Tingkat Profesional

Rp2,150,000

AAEP subject fee

IAPI CPA page

2 years

Window to pass all professional-level subjects

IAPI CPA page

IAPI UPAP Tingkat Profesional has five closed-book subject exams of 120 to 180 minutes with multiple-choice and/or essay questions, a syllabus pass mark of 75.0 per subject, fees of Rp725,000 to Rp2,150,000 per subject, and a 2-year window to pass all subjects. These 100 free questions are an independent English-language MCQ study adaptation.

Sample IAPI UPAP Tingkat Profesional Practice Questions

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

1Under SA 210, what must the auditor do to establish whether the preconditions for an audit are present before accepting an engagement?
A.Obtain a written guarantee from the audit committee that no scope limitation will occur
B.Confirm that the predecessor auditor issued an unmodified opinion
C.Determine whether management's financial reporting framework is acceptable, and obtain management's agreement that it understands its responsibilities
D.Collect an advance payment of at least 50% of the audit fee
Explanation: SA 210 requires the auditor to determine whether the financial reporting framework is acceptable and to obtain management's agreement that it acknowledges its responsibility for preparing the financial statements, for internal control, and for giving the auditor access to all relevant information.
2At planning, the auditor of PT Bahtera Mandiri set overall materiality at 5% of forecast profit before tax of Rp20,000,000,000, and performance materiality at 75% of that amount. Near year end, actual profit before tax is only Rp14,000,000,000. Under SA 320, what should the auditor do?
A.Revise overall materiality to Rp700,000,000 and performance materiality to Rp525,000,000, and consider whether further audit procedures are still appropriate
B.Keep materiality at Rp1,000,000,000 because it was set at planning
C.Revise overall materiality to Rp1,400,000,000 because actual results are more reliable
D.Stop the audit until management restores forecast profit
Explanation: SA 320 requires materiality to be revised when the auditor becomes aware of information that would have led to a different amount initially. At 5% of Rp14,000,000,000, overall materiality becomes Rp700,000,000, and performance materiality at 75% becomes Rp525,000,000. The auditor then considers whether the nature, timing and extent of further procedures remain appropriate.
3Under SA 240 and SA 315, how must the auditor treat assessed risks of material misstatement due to fraud?
A.As significant risks, requiring responses that specifically address them
B.As normal risks unless the amount exceeds 10% of revenue
C.As risks that can be addressed only through tests of controls
D.As matters for management alone, outside the audit
Explanation: The auditor treats assessed fraud risks as significant risks. That requires understanding the related controls and designing responses specifically for the risk; if the response uses only substantive procedures, they must include tests of details.
4Aggressive earnings targets lead the auditor of PT Mandiri Perkasa to assess a high risk of material misstatement in revenue recognition. Under SA 330, which response is most effective?
A.Asking sales staff about their commission targets
B.Comparing monthly gross margins by product line
C.Reviewing the code of conduct and governance committee minutes
D.Testing cut-off by inspecting shipping documents and customer acceptances around year end, together with external confirmations
Explanation: A high assessed risk needs persuasive substantive evidence directly responsive to the assertion. Cut-off tests of documents around year end, supported by confirmations from customers, address premature or fictitious revenue.
5The auditor plans to use a customer ageing report generated by the client's ERP system as evidence for the allowance for credit losses. Under SA 500, what must the auditor do before relying on it?
A.Nothing, because system-generated reports are always reliable
B.Obtain written confirmation from the IT manager that the report is correct
C.Recalculate every customer balance from original invoices
D.Evaluate whether the information is reliable enough, including obtaining evidence about its accuracy and completeness and whether it is precise and detailed enough
Explanation: When using information produced by the entity, SA 500 requires the auditor to evaluate whether it is sufficiently reliable for the purpose. This includes obtaining evidence about its accuracy and completeness and evaluating whether it is sufficiently precise and detailed, for example by testing controls over the report or testing its data.
6Under SA 505, what must the auditor do if management refuses to allow a confirmation request to be sent to a major customer?
A.Issue a disclaimer of opinion immediately
B.Ask management why, evaluate the implications for the assessed risks, including fraud risk, and perform alternative procedures
C.Accept the refusal if management signs an indemnity letter
D.Withdraw immediately and report to OJK
Explanation: SA 505 requires the auditor to inquire into management's reasons and seek evidence of their validity, evaluate the effect on assessed risks, including fraud risk, and perform alternative procedures. If the refusal is unreasonable or alternative procedures are not enough, the auditor communicates with those charged with governance and considers the effect on the opinion.
7Under SA 520, which conditions must be met before substantive analytical procedures can provide evidence for an assertion?
A.Reliable data, a predictable relationship, and an expectation precise enough to identify material misstatement
B.Certification of the forecasts by the CEO
C.An audit of the balance by the same firm in the previous two years
D.Use of regression software certified by IAPI
Explanation: The auditor assesses whether the procedure suits the assertion, evaluates the reliability of the data used to build the expectation, and develops an expectation precise enough to identify a material misstatement, together with a threshold for acceptable differences.
8An auditor uses monetary unit sampling under SA 530 to test receivables with a book value of Rp4,000,000,000. Tolerable misstatement is Rp200,000,000 and the confidence factor for a 5% risk of incorrect acceptance is 3.0. One selected customer balance of Rp100,000,000 has an audited value of Rp80,000,000. What are the sampling interval and the misstatement for that item?
A.Interval Rp50,000,000; misstatement Rp10,000,000
B.Interval Rp133,333,333; misstatement Rp26,666,667
C.Interval Rp80,000,000; misstatement Rp16,000,000
D.Interval Rp66,666,667; misstatement Rp20,000,000
Explanation: Interval = 200,000,000 ÷ 3.0 = Rp66,666,667. An item whose book value exceeds the interval is selected with certainty, so its misstatement is not projected; it is the actual misstatement of 100,000,000 − 80,000,000 = Rp20,000,000.
9Under SA 540 (Revised), which accounting estimate typically has the highest estimation uncertainty?
A.Routine accruals calculated automatically by the ERP system
B.Fair values based on quoted prices on the Indonesia Stock Exchange
C.Fair values from entity-developed models using significant unobservable inputs that are highly sensitive to assumptions
D.Straight-line amortisation applied consistently for five years
Explanation: Estimation uncertainty is highest when an estimate relies on complex models, significant unobservable (Level 3) inputs under PSAK 113 and assumptions that are highly sensitive to change. Such estimates often give rise to significant risks.
10Under SA 550, what must the auditor do for significant related party transactions outside the entity's normal course of business?
A.Accept management's statement that the terms are at arm's length without further work
B.Inspect the underlying contracts, evaluate the business rationale and whether the terms match management's explanations, and check that they were authorised and approved
C.Require management to cancel the transactions
D.Report the transactions to the tax office before continuing the audit
Explanation: For such transactions, SA 550 requires the auditor to inspect the contracts or agreements and evaluate whether the business rationale suggests fraudulent financial reporting or concealed misappropriation, whether the terms are consistent with management's explanations, and whether the transactions were appropriately authorised and approved.

About the IAPI UPAP Tingkat Profesional Exam

UPAP Tingkat Profesional is the professional level of the Institut Akuntan Publik Indonesia (IAPI) public accountant examinations, taken after passing the basic level on the regular route. Its five subjects cover audit, assurance and ethics; advanced financial reporting; management accounting, finance and IT; business strategy and advanced tax; and risk management, governance and internal control. With at least 3 years of relevant work experience and the other IAPI requirements, passing leads to the Certified Public Accountant of Indonesia (CPA) certificate. This free bank is an independent English-language MCQ study adaptation, not an official translation or simulation of the Indonesian exam.

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

Assessment

Five separate closed-book subject exams: AAEP, APKL, AMTI, SBPL and MRTI, taken by computer or on paper at IAPI or partner test centres in four periods a year. AAEP has intermediate- and advanced-competence sessions. The syllabus sets a pass mark of 75.0 per subject, and IAPI requires all professional-level subjects to be passed within 2 years of first sitting.

Time Limit

120 to 180 minutes per subject

Passing Score

75 per subject

Exam / Certification Fees

Rp350,000 registration at first sitting; Rp2,150,000 for AAEP and Rp725,000 each for APKL, AMTI, SBPL and MRTI

Exam sponsor website

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

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.

20 of 100 questions

Audit, Asurans dan Etika Profesi (AAEP)

Preconditions for an audit, materiality revision, significant risks, revenue cut-off, information produced by the entity, confirmations, analytical procedures, monetary unit sampling, estimates, related parties, subsequent facts, going concern, group audits, modified opinions, other information, emphasis of matter, quality management and independence.

20 of 100 questions

Akuntansi dan Pelaporan Keuangan Lanjutan (APKL)

Business combinations, goodwill and NCI, intragroup eliminations, held-for-sale assets, associates, foreign operations, equity investments at FVOCI, expected credit losses, fair value hedges, leases, revenue, deferred tax, employee benefits, provisions, share-based payment and fair value.

20 of 100 questions

Akuntansi Manajemen, Manajemen Keuangan dan Teknologi Informasi (AMTI)

Activity-based and target costing, multi-product CVP, labour and overhead variances, transfer pricing, EVA, working capital, NPV and IRR, WACC, capital structure, DCF valuation, synergies, interest rate parity, COBIT 2019, access security, IT general controls, journal entry analytics, service organisations and cloud responsibilities.

20 of 100 questions

Strategi Bisnis dan Perpajakan Lanjutan (SBPL)

VRIO, generic strategies and TOWS; branch profits tax, Article 31E, fiscal adjustments, PPh 21 withholding, final taxes on property, PPh 22 on imports, PPh 26 and treaty relief, advance pricing agreements, transfer pricing adjustments, thin capitalisation, PPN and PPnBM, assessment interest, appeal penalties and tax avoidance.

20 of 100 questions

Manajemen Risiko, Tata Kelola dan Pengendalian Internal (MRTI)

COSO ERM and ISO 31000, risk capacity, residual risk, risk responses and stress testing; OECD principles, PUGKI 2021, independent commissioners, audit committee independence and corporate secretaries; anti-bribery systems, COSO internal control, fraud schemes, segregation of duties, monitoring, internal audit independence, corporate criminal liability and combined assurance.

Preparing for the IAPI UPAP Tingkat Profesional Exam

What You Need to Know

  • Passing score: 75 per subject
  • Assessment: Five separate closed-book subject exams: AAEP, APKL, AMTI, SBPL and MRTI, taken by computer or on paper at IAPI or partner test centres in four periods a year. AAEP has intermediate- and advanced-competence sessions. The syllabus sets a pass mark of 75.0 per subject, and IAPI requires all professional-level subjects to be passed within 2 years of first sitting.
  • Time limit: 120 to 180 minutes per subject
  • Exam / certification fees: Rp350,000 registration at first sitting; Rp2,150,000 for AAEP and Rp725,000 each for APKL, AMTI, SBPL and MRTI 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

IAPI UPAP Tingkat Profesional: Suggested Study Strategy

1Aim above the 75.0 pass mark by practising full workings for consolidation, deferred tax, variances and valuation, since essay and case questions reward complete reasoning.
2Use the 2024 PSAK numbering, such as PSAK 103 for business combinations, PSAK 110 for consolidation and PSAK 116 for leases.
3Keep tax rules current: PPN at 12% on an 11/12 base for non-luxury goods, UU HPP objection and appeal penalties of 30% and 60%, TER withholding for PPh 21, and PMK 172 of 2023 on transfer pricing.
4For MRTI, link COSO and ISO 31000 concepts to Indonesian rules on independent commissioners, audit committees and the PUGKI 2021 apply-or-explain approach.

Frequently Asked Questions

What is UPAP Tingkat Profesional?

It is the professional level of IAPI's public accountant examinations, with five subjects: AAEP, APKL, AMTI, SBPL and MRTI. On the regular route, candidates must pass all basic-level subjects first.

What is the exam format and pass mark?

Each subject is a closed-book exam of 120 to 180 minutes with multiple-choice and/or essay questions, held by computer or on paper at IAPI or partner test centres. The IAPI syllabus sets a pass mark of 75.0 per subject.

How much does UPAP Tingkat Profesional cost?

IAPI charges Rp350,000 registration at the first sitting, Rp2,150,000 for AAEP and Rp725,000 each for APKL, AMTI, SBPL and MRTI. Fees are non-refundable, and a sitting can be rescheduled once, up to 8 days before the exam.

What is needed for the CPA certificate and to become a public accountant?

The CPA certificate requires passing the professional level and at least 3 years of work experience in accounting, audit, finance, tax or business. To obtain the STL-UPAP and CPA Expert certificate, candidates also need at least 3 years of financial statement audit experience at a KAP within the last 5 years and must pass IAPI's audit experience assessment.

Are these official IAPI exam questions?

No. This is independent English-language multiple-choice practice by OpenExamPrep. It is not an official translation of IAPI material, does not simulate the essay questions or the Indonesian exam, and is not affiliated with or endorsed by IAPI.