Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers to the auditing standards of the Americans. The Code currently in force, namely adopting the IFAC is comprised of two parts namely Part A contains the Basic Principles of Professional Ethics and provide conceptual framework for the application of principles, and Part B contains the Rules of Professional Ethics which provides illustrations of application of the conceptual framework in certain situations. Some differences between the draft Code of Conduct Code of Conduct with the Public Accountants that currently applies, among others: 1) The number of paragraphs 2) The contents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basic principles presented in Part A consists of five principles, namely Integrity, Objectivity, Competence and Professional Care, Confidentiality, and Professional Conduct. While the Code currently applies consists of eight principles, which are: Integrity, Objectivity, Competence and Professional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest, and Professional Standards. Therefore the application of codes of conduct expected to be more accountable and transparent to the Profession of Public Accountants, Services provided by Public Accountant wider than the old standard, and the more detailed sections and detailed that it supports Public Accountants became more professional and increase public confidence.