Purpose: This research is to test and analyze empirically related to the effect of cash flow and financial distress on accounting conservatism., Methods: This study uses quantitative research. The population in this study are manufacturing companies listed on the IDX in 2021. This study used a purposive sampling technique. The type of data used as a secondary data source comes from the Indonesian Stock Exchange website., Analysis data: Data analysis techniques used descriptive statistics, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test), multiple linear regression tests and hypothesis testing (Partial Test, Coefficient of Determination, Simultaneous Test)., Result and discussions: The results showed that if the company's cash flow is high, then the company will pay more attention to the company's conservative level. Because if the cash flow is high but does not apply accounting conservatism, then the cash inflow and cash outflow owned by the company will show good results and will show that the cash flow statement is overstate and less attractive to investors. Meanwhile, if the company applies cash flow accounting conservatism, it will look more stable. Meanwhile, financial distress has a significant effect on accepted accounting conservatism. This is because if a company experiences financial distress it can encourage managers to raise the level of accounting conservatism in the company so that the prospects are good and the quality of the company's managers is getting better., Conclusion: Based on the results of the research conducted, it was found that cash flow and financial distress had an effect on accounting conservatism.