The Constitution Year 1945 stipulates the establishment of The Audit Board for auditing accountability in the State finances. The Audit Reports shall be presented to the House of Representatives (DPR).
Based on the Constitution, BPK was established in January 1947, headquartered in Magelang Central Java. At that time, BPK only employed 9 staffs while Mr R Soerasno was the first Chairman. To begin its duties, in April 1947, BPK annouced its mandates to all government institutions in the territory of the Republic Indonesia, for while still using the legislation that was applicable by Algemene Rekenkamer (Audit Board of Dutch Indies), namely ICW and IAR.