Pemberian jasa audit atas informasi keuangan historis sebagaimana dimaksud dalam Pasal 10 ayat (1) huruf a terhadap suatu entitas oleh seorang Akuntan Publik dibatasi paling lama untuk 5 (lima) tahun buku berturut-turut.
Granting of services of audit over the historical financial information referred to in article 10 paragraph (1) letter a against an entity by a public accountant is limited most long for 5 (five) year in a row.
The provision of audit services on the historical financial information referred to in Article 10 paragraph (1) letter a to an entity by a Public Accountant restricted to a maximum of five (5) consecutive fiscal year.