• Maya Indriastuti


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.
Key Words: public accountant professional standards, codes of ethics, accountability,
transparency and public confidence
How to Cite
Indriastuti, M. (1). REVIEW STANDAR IAPI 2009. Dinamika Akuntansi Keuangan Dan Perbankan, 1(1). Retrieved from