ARTICLE · 06 OCTOBER 2026
Crypto And Fintech Under The Accounting Microscope: OJK’s Draft Rules On Financial Reporting Integrity
Indonesia's financial regulator OJK has released draft rules establishing a comprehensive financial reporting integrity framework for fintech, digital financial assets, and crypto asset providers. The proposed regulation introduces mandatory internal controls, governance accountability measures, and significant penalties for reporting violations, extending liability beyond provider entities to directors, commissioners, controlling shareholders, and employees.
IndonesiaFinance and Banking
Indonesia’s financial regulator, the Financial Services Authority (Otoritas Jasa Keuangan or “OJK”) has opened public consultation on a new draft regulation governing financial reporting integrity for fintech, digital financial assets, and crypto asset providers (the “Draft POJK”). If issued as currently drafted, the Draft POJK would establish a dedicated financial reporting integrity and internal control regime for the IAKD sector, comprising technological innovation in the financial sector (ITSK), digital financial assets, and crypto assets.
The initiative builds on the transfer of regulatory and supervisory authority over digital financial assets, including crypto assets, from Bappebti to OJK under Law No. 4 of 2023 on the Development and Strengthening of the Financial Sector (the “P2SK Law”). It also reflects a broader concern: given the sector’s complex and distinctive risk profile, OJK wants to ensure that financial information and financial statements must be honest,
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
View source
