Interim Audit Guidelines for Certification Bodies: Navigating Indonesian Forest Permit Regulations

The RSPO Secretariat is pleased to announce the release of the Interim Audit Guidelines for Certification Bodies, developed in response to recent regulatory changes in Indonesia concerning forest permit regulations. These guidelines aim to ensure the continued compliance of RSPO Members with the evolving legal landscape in Indonesia. 

Background 

Earlier this year, the Government of Indonesia issued a regulation pertaining to “Penertiban Kawasan Hutan” (Forest Area Enforcement). This regulation was enacted to strengthen the governance of forest areas and address issues related to oil palm operations. Subsequently, the “Satuan Tugas Penertiban Kawasan Hutan” (Satgas PKH), a Task Force for Forest Area Enforcement, was established. Following these developments, the Indonesian Government also issued a relevant regulation (Minister of Forestry Decree No. 36 of 2025), which lists legal entities engaged in oil palm plantation operations that overlap with forest areas status. 

RSPO’s Response and Development of Guidelines 

In light of the above regulation, the RSPO Secretariat, through its Risk Unit, conducted a thorough risk evaluation, obtained a legal opinion on the decree’s impact on RSPO, and developed comprehensive audit guidelines for Certification Bodies and auditors. 

Extensive consultations were held between June and September 2025, involving the Indonesia Grower Caucus, Certification Body (CB) Auditors, Environmental and Social NGOs, other key stakeholders, and broader consultations within Assurance Standing Committee (ASC) members. These discussions were crucial in assessing on-the-ground conditions and defining the scope and approach for the audit guidelines. Building on these insights, the Interim Audit Guidelines for Auditors, covering four distinct scenarios, were developed and subsequently presented to the ASC and the RSPO Board of Governors (BoG). 

Purpose and Implementation 

The Interim Audit Guidelines are designed to facilitate on-site verification of RSPO Members’ adherence to current Indonesian forestry permit regulations. The detailed guidelines and the checklists can be accessed here. 

These guidelines will take effect immediately and will be implemented from 24 November 2025 to 31 December 2026. They are applicable during the following RSPO P&C audit cycles: 

• Annual Surveillance Audit 
• Recertification Audit 

The applicable audits shall be at the earliest upcoming audit between 24 November 2025, and not later than 31 December 2026. For uncertified Management Units proceeding with Initial Certification (IC), these guidelines will continue to apply after 31 December 2026. The Interim Audit Guidelines may be revised, updated, or withdrawn should regulatory or operational conditions in Indonesia change. 

It is important to note that these interim audit guidelines are not intended for special audits. Any relevant information obtained during their application shall be incorporated into the earliest upcoming audit report issued by the Certification Body. Furthermore, in cases involving Social and Human Rights issues, Certification Bodies should refer to the respective RSPO Principles and Criteria. 

The RSPO Secretariat will disseminate these Interim Audit Guidelines to Certification Bodies for implementation, with oversight provided by the accreditation body, ASI. The Secretariat will also collaborate closely with ASI to continuously monitor the implementation of these guidelines, including during audit report submissions from Certification Bodies on the prisma platform. For further information, please contact the RSPO Secretariat via the Certification Unit ([email protected]) or Risk Unit ([email protected] ).