The purpose of this research was to find out if there is a difference between the perception of the public accountant, lecture of accounting and students to the code of ethics of accountant Indonesia. The Data in this research is the primary data where the data collected through the dissemination of a questionnaire to some of the public accountant and accountant in Faculty of Economics of the Tarumanagara University inJakarta. The respondents in this research are public accounting of the public accountant firm, lecture of accounting and students in accounting from the Faculty of Economics University of Tarumanagara. The Data obtained were distributed normally and hypothesis testing that used is the One Way ANOVA. From this hypothesis, we can take a conclusion between public accounting, lecture of accounting and students have a different perception of the accounting of the code of ethics of accountant Indonesia Ties.