Jurnal Bisnis dan Akuntansi, Vol.12, No. 3, Desember, 2010 (Rak 6-L : Ekonomi, Bisnis dan Akuntansi) The puspose of this study is to analyze the difference attitude of public accountants and clients toward advertising of public accountant's services. This research were using 203 respondents, divide into groups. There were 125 respondents who worked as public accountant, and 78 respondents who w…