This study aims to explain empirically about the synergy of ethical aspects, the character of state defence and accounting competence in the accounting profession society. The study uses qualitative research, with an interpretive approach. Data collected in-depth interviewed and active observation. There are several accounting profession communities, with members who work as public accountants, tax accountants, management accountants and educator accountants, in several cities in Java,

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... Surabaya, Semarang, Yogyakarta, Bandung, Jakarta. The result of this study showed that accountants are professions that carry out their work always prioritizing aspects of controlled behaviour based on a code of ethics regulated in their profession. Moreover, accountants also carry out their work following scientific abilities and technical expertise. Professional accountants show evidence in their competency. There are several components, namely; specialized knowledge that demands continuous and consistent expertise or skills and experience; very high moral standards; serve the interests of the community; there is a special permit to run a profession; become a member of a profession. The character of defending the country is a trait that shows a strong spirit that always grows and develops continuously in carrying out every professional activity. The synergy of the ethical component and character of the state defence can be the strength of the accountant's self in creating adequate competence and can become an essential ability or need to form a professional.