A Abstractthis final project report aims to evaluate the implementation of audit procedures for the share capital account at pt xyz, a company operating in the property sector. this audit was conducted by the public accounting firm (kap) armanda & enita for the 2024 fiscal year. the primary focus of this study is to analyze the alignment of audit procedures with the auditing standards (sa) established by the indonesian institute of certified public accountants (iapi) and to assess the compliance of the entity\\\'s equity presentation based on sak etap.the research method employed is a case study involving participatory observation and a review of audit working papers (kkp). the evaluation results indicate that the audit procedures comprising the examination of notary deeds, verification of dividend distribution authorization in the gms (general meeting of shareholders), and external confirmations were effectively executed in accordance with sa 200, 230, 315, 330, 500, and 505. the audit findings confirm an increase in share capital amounting to rp75,000, originating from the capitalization of retained earnings (stock dividends), which is supported by valid legal documentation.the conclusion of this report states that the audit procedures were adequate to provide reasonable assurance that pt xyz\\\'s share capital account is fairly presented in accordance with sak etap chapter 19 regarding equity. it is recommended that the entity begins mapping accounting policies in preparation for the transition to sak private entities (sak ep), which will become effective for the 2025 fiscal year.keywords: audit procedures, share capital, auditing standards, sak etap, sak ep.