Clearly, as pointed out in Standard

Clearly, as pointed out in Standard 3, the accountant cannot ignore this. The
accountant needs to attest to the veracity of the statements. The accountant
should encourage his client to prepare the form accurately or consider terminating the relationship with the taxpayer.

Hasil (Bahasa Indonesia) 2:

Jelas, seperti yang ditunjukkan di Standard 3, akuntan tidak bisa mengabaikan ini. The
akuntan perlu membuktikan kebenaran laporan. Akuntan
harus mendorong kliennya untuk mempersiapkan formulir akurat atau mempertimbangkan mengakhiri hubungan dengan wajib pajak.