The 3rd meeting of the Specific Industry Audit Class, which was held on September 29, 2021, discussed topics regarding the audit of the plantation industry, including an overview of the oil palm plantation industry in Indonesia, production levels in the world, production products used for various industries, and the risks that exist in the oil palm plantation industry. In addition, it also discusses aspects of the rules that apply in Indonesia, types of products (derived products from palm oil), PSAK 69 and 16, which are related to the palm oil plantation industry, starting from recognition, valuation, and revaluation of the plantation, both proportional and elimination approaches, as well as aspects of the taxation of the palm oil industry. The material was presented by Ms. Melin, a partner at KPMG Indonesia. With the discussion about the Plantation on Specific Industry Audit class, it is hoped that students will get an overview and knowledge of the palm oil industry business process, accounting aspects, and taxation aspects.