Accountants as a profession has a set code of ethics in carrying out his profession. Environmental ethics violations in either accountants pcndidik accountants, government accountants and internal accountants in recent years become an interesting issue in the community. It resulted, public confidence in the accounting profession to decline. Based on this background, this study aims to determine whether there is a difference in perception between pcndidik accountants and accounting students to the Code of Ethics of Indonesian Accountants lkatan.