The public accountant has a strategic position in improving the transparency and quality of information in the field of finance. Compliance with the code of ethics of the profession will increase public confidence over the accountability of the public accountant. This research uses a descriptive method, which aims to describe the procedure of application of sanctions for infringement of the code of ethics of the profession performed by the public accountant. The data has been obtained through the study of literature journals and electronic media. The results showed the procedure of sanctions for infringement of the code of conduct carried out by public accounting has been carried out in accordance with Act No. 5 of year 2011, but this does not fully provide a deterrent effect against a public accountant.