The Indonesian Institute of Certified Public Accountants (IICPA), has a fairly long historical background, starting with the establishment of the Indonesian Institute of Accountants in 1957 which was the first Indonesian association of accountants. The development of the profession and organization of Public Accountants in Indonesia cannot be separated from the development of the economy, business and investment both foreign and domestic, capital markets and global influence. Broadly speaking, the milestone development of the profession and organization of public accountants in Indonesia is very much influenced by changes in the country’s economy in particular and the world economy in general.