The purpose of this research is to develop a Public Accounting Firm to make a profit, a Public Accounting Firm also has the same thing but in making a profit it must pay attention to the professional code of ethics that must be obeyed by all public accountants. The analytical method is carried out through explanatory research, with the PLS/SEM application. The concepts and problems studied look at the causal relationship, then explain the variables that cause the problems studied. The research samples were 114 Public Accountants and Audit Managers at Public Accounting Firms. The findings from this study are the positive influence of strategic human capital, strategic partnership, and strategic competence on firm performance. There is a positive influence of strategic human capital, strategic partnership, and strategic competence on strategic change management. There is a positive influence of strategic change management on firm performance. There is a positive influence of strategic human capital, strategic partnership, and strategic competence on firm performance mediated by strategic change management. Theoretical implications of the existence of strategic change management through increasing its dimensions can improve the firm performance of the Public Accountant Office to increase the trust and loyalty of related parties. Improving and developing the quality of human resources must first pay attention to changes and strategic plans. Changes will provide a good indication of the firm performance of the Public Accounting Firm. Managerial implications state that the quality of resources, in the process of involving strategic human capital, strategic partnerships, and strategic competence of all leaders and third parties is very close, so that cooperation and conformity of technical specifications to the wishes of the community must be a top priority. The quality of the Public Accounting Firm in terms of cooperation, quality of employees, performance of sections such as decision makers, is a picture that can be felt by the community or parties who work together, so that these various qualities must be a priority for increasing changes in the Public Accounting Firm.