PwC Indonesia 2026 Transparency Report

Across the PwC network, quality means consistently meeting stakeholder expectations and complying with all applicable standards and policies. It depends on a culture in which quality is the responsibility of everyone in the PwC network’s 369,945 people across 135 countries, and strengthening it is a priority for global and local leaders and a key measure of their performance.

Our people strategy focuses on developing talent with the skills, confidence and agility to respond to a changing world. Guided by the PwC Professional, we support our people through learning and development, coaching and feedback, while building inclusive leadership and skills for the future. The PwC Professional defines the behaviours we expect at every level and is embedded throughout our people processes, helping our teams build trust and deliver high-quality work.

The quality and effectiveness of our audits are critical to all our stakeholders. We therefore invest in our people’s skills, our audit methodology and technology, and in making sufficient time and resources available. We closely monitor internal indicators and processes to confirm that our risk and quality controls remain effective and to gain timely insight into audit quality and areas for improvement. We also consider stakeholder feedback and regulatory inspection findings, as described in the Monitoring section of this report.

PwC Indonesia monitors its System of Quality Management through ongoing and periodic reviews, including Real-Time Assurance and engagement inspections. In FY26, we conducted 44 Real-Time Reviews of audits in progress, totalling 3,946 hours. All 10 audit files inspected were compliant, and all five non-audit assurance files reviewed were also compliant. We use findings from our monitoring and inspections to identify areas for improvement and strengthen audit quality.