target of this research was to know the difference of university student of accountancy of regular and ekstensi code etic and independention the accountant public. Researching conducted by writer expected can give the benefit to writer, academicion world as science specially in area of auditing and accountancy in general. Expected can add the writer knowledge of extension code etic and indenpedention the public accountant and also problem in it, Expected can add the auditing area specially and accountancy in general. Giving contribution which concret to student of accountancy majors upon which stepping in to action of continuation research of concerning exstention code etic and independention perception the public accountant.