1. Aryanto, Amir Jusuf & Mawar, RSM Int. 34 AP
2. Haryanto Sahari & Rekan, PriceWaterhouse Cooper, 51 AP
3. Hendrawinata, Gani & Hidayat, Grant Thornton Int. 16 AP
4. Osman, Bing Satrio & Rekan, Deloitte Touche Tohmatsu, 28 AP
5. Purwantono, Sarwoko, Sanjaya, Ernst & Young Global, 36 AP
6. Siddharta, Siddharta & Widjaja, KPMG Int. 10 AP
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