On Wednesday, October 5, 2021, the Specific Industry Audit Class was held. This class is an implementation of the collaboration between the Accounting Study Program of UNPAR’s Faculty of Economics and the KPMG Indonesia Public Accounting Firm. This lecture was presented by two lecturers, namely Mrs. Lince Ledy (Director at KPMG Indonesia) and Mr. Renaldi G. Ndoen (Senior Manager at KPMG Indonesia). They presented the topic of the Power Plant industry. The materials that have been presented include: power plant business processes (upstream and downstream business, electricity sources, fuel used, renewable and non-renewable resources), accounting treatment of the power plant business (ISAK 16/IFRIC 12, PSAK 73/IFRS 16, PSAK 72/IFRS 15), and management assertions that need to be considered by auditors. At the end of the class, a financial report of a company engaged in the power generation industry is presented to be analyzed together, including what accounts have high risk, what management assertions are appropriate for these accounts, and what audit procedures are appropriate. This session is carried out with interactive lecturers and students.