For the accounting profession, sustainability is not only about environmental or social reporting. It is also about ensuring that the profession itself remains relevant, accessible, and capable of responding to the evolving needs of society and the economy.

From Indonesia’s perspective, the IFAC Opening Doors Principles represent more than an initiative to broaden entry into the profession. They are part of a broader strategy to ensure the long-term sustainability of the accounting profession in an emerging economy undergoing rapid transformation.

Indonesia is the fourth most populous country in the world, with strong demographic momentum and a dynamic economy increasingly integrated into global markets. As economic activities expand and regulatory frameworks continue to evolve, the demand for high-quality financial reporting and professional accountability grows accordingly. In this context, expanding access to the profession, while maintaining high standards of competence and integrity, is both an opportunity and a responsibility.