Any profession that provides services to the community requires trust of the community it serves. Public confidence in the quality of services tehadap public accountant will be higher towards the implementation of professional work performed by members of the profession if it can maintain competence and itegritasnya. Rules of ethics of public accountants compartment is a professional ethics for accountants who practice as public accountants Indonesia. Rules of ethics of public accountants compartment derived from ethical principles established by the IAI. Public Accountant shall abide by the code of ethics and professional standards. The relationship of corporate accountability in the Penal Code there are three of accountability, namely human (Public Accountants), corporation (partnership) and human. Public accountant in the empirical approach has a philosophy as a public service, has a quality character and maintain personality traits to others as a good trader.
Keywords: Code of ethics of public accountants
