Akuntan Publik dapat memberikan kembali jasa audit atas informasi keuangan historis terhadap entitas sebagaimana dimaksud pada ayat (1) setelah 2 (dua) tahun buku berturut-turut tidak memberikan jasa tersebut.
Public accounting audit services can give back upon historical financial information against the entity referred to in subsection (1) after 2 (two) year in a row does not provide such services.
Public accountants can provide audit services back on the historical financial information of the entities referred to in paragraph (1) after two (2) consecutive fiscal year does not provide such services.