Abstract: This study examines the influences of auditor’s professionalism and moral intensity on the auditor’s whistle blowing actions in public accounting firms in Indonesia. It involved auditors who worked at 25 public accounting firms. Non-probability or non-random sampling technique with convienience method was employed in the study. It is found that both auditor’s professionalism and moral intensity have a partially significant effect on whistleblowing actions of public accounting firms in Indonesia.