Accounting and auditing firms can only be directed an the Indonesian Citizen Public Accountant who is a partner in the firm.
"CHAPTER I - GENERAL PROVISION
Article 1. The following definitions shall be applied in this Law:
1. Public Accountant shall be persons who have obtained license to provide the service as set forth herein;
2. Foreign Public Accountant shall be foreign citizens who have obtained license to provide the service under the law of country origin of the Foreign Public Accountant in question to provide the service at least audit service on the information of financial history; [...]
5. Office of Public Accountant, hereinafter referred to as KAP, shall be the business entities of which are established under the provisions of the law and regulation as well obtaining license under this Law;
[...]
CHAPTER II - FIELD OF SERVICE
Part First - Type of Service
Article 3.
(1) The Public Accountant provides insurance service of which includes: a. audit service on the information of historical financial; b. review service on the information of historical financial; c. other insurance services.
(2) Insurance service as set forth in Section (1) above can only be provided by the Public Accountant.
(3) Other than insurance service as mentioned in Section (1) above, the Public Accountant can also provide other services of which is related to the account, financial, management in accordance with the law and regulation. 
[...]
CHAPTER IV - OFFICE OF PUBLIC ACCOUNTANT
Part First - Form of the Business
Article 12.
(1) Form of business of the KAP could be: a. individual; b. civil partnership; c. firm; or Part Second - Establishment and Management; d. other business forms of which is matching to the characteristic of the profession of Public Accountant of which is set forth in the Law.
(2) The Minister could determine the other business form as set forth in section (1) point d above as the business form of KAP. 
Part Second - Establishment and Management 
Article 13.
(1) KAP of which is in the form of individual business as set forth in Article 12 section (1) point a, shall only be allowed to be established and managed by 1 (one) the Indonesia Citizen Public Accountant.
(2) KAP of which is in the form of business as set forth in Article 12 section (1) point b, point c, and point d shall only be allowed to be established and managed by 2/3 (two-thirds) of the all partners of which are the Public Accountant.
(3) KAP as set forth in the section (2) above can only be directed by the Indonesia Citizen Public Accountant of which is Partner on the concerned KAP and having domicile in accordance with the domicile of the KAP.
(4) In the event that there are Partners who are foreign citizen in the KAP, the number of foreign Partner in the KAP who are foreign citizen no more than 1/5 (one-fifths) of the overall Partners of KAP.
Part Third - Non-Public Accountant Partner
Article 14.
(1) Anyone who intends to be the Non-Public Accountant Partner shall be obliged to register to the Minister.
(2) Registration as set forth in section (1) above shall be performed in written with the requirements as follow: a. possessing degree at least Bachelor Degree (S-1) or the equal; b. experienced at least 5 (five) years in the field of skill of which is supported Public Accountant profession; c. having domicile in the territory of the Republic of Indonesia; d. possessing Taxpayer Identity (NPWP); e. having been take part in the training of professional ethics of the Public Accountant of which is organized by the Association of Public Accountant Profession; and f. never being sentenced of which is legally enforceable due to criminal case of which is punishable with imprisonment 5 (five) years or more.
(3) Further provisions regarding to the requirements and procedures of being the Non-Public Accountant Partner as set forth in section (1) above shall be set with the Minister Regulation. 
Article 15
Non-Public Accountant Partner shall be forbidden to perform actions as follow: a. being the Partner of 2 (double) KAP or more; b. concurrently as: 1. state officer;
2. director or employee on the government institution, state institution, or other institutions that are established using law and regulation; and 3. other position that resulted conflict of interest. c. signing and issuing the report service provision result through KAP. [...]" (LAW OF THE REPUBLIC OF INDONESIA NUMBER 5 YEAR 2011 ON PUBLIC ACCOUNTANT [google translation])
LAW OF THE REPUBLIC OF INDONESIA NUMBER 5 YEAR 2011 ON PUBLIC ACCOUNTANT [google translation]
[<a href="https://peraturan.bpk.go.id/Home/Details/39139/uu-no-5-tahun-2011">Law</a>]