Purpose: This study aims to investigate the implementation of professional ethics on professionalism of Public Accountants with spiritual intelligence as moderating variable. Theoretical framework: Professional ethics and spiritual intelligence are needed by public accountants to achieve professionalism. The professional ethics contain principles regarding professional behavior that will govern the relationship between accountants and clients as well as the public. Spiritual intelligence is the reflection between the body and the human spirit in action. The existence of spiritual intelligence allows humans to think more creatively, broad-minded, can make or even change rules that will make the person work better. Method: This study uses quantitative approach. The population in this study is Public Accountants in the Malang area which include partners, managers, supervisors, senior auditors and junior auditors. The sample was 53 Public Accountants of 11 Public Accountants. This study uses Moderate Regression Analysis (MRA) analysis techniques. Results and conclusions: The implementation of Professional Ethics has a positive effect on the Professionalism of Public Accountants and Spiritual Intelligence moderates (strengthens) the influence of the implementation of Professional Ethics on the Professionalism of Public Accountants. Research implications: Implementation the professional ethics can improve the professionalism of the Public Accountants. The higher spiritual intelligence of public accountant can motivate him/her to implement professional ethics and finally can improve his/her professionalism. Originality/value: Including the spiritual intelligence in the professional ethics of public accountants.