In one sense, yes. In another, no. It depends what we mean by the question.
In Adventist theology the 10 Commandments existed prior to the creation of the earth. They are the foundation of God’s government and Eternal Covenant with creation (what they would call the Covenant of Life). In their view, Heaven and the angels were created long before the earth and humanity and the 10 Commandments were governing there. How angels and spirits are to not commit adultery or obey their parents, we don’t know.
But nevertheless, the 10 Commandments in Adventism are eternal.
The Bible doesn’t teach this, though. While there is moral reflection of God in the 10 Commandments (ie: lying is wrong because God is not a liar) and God himself is eternal, the 10 Commandments were explicitly given at Sinai as the “words of the [Mosaic] covenant” (Exodus 34:28). It nowhere describes them as words of an eternal covenant made with creation and humanity before the earth ever was.
Because of the Great Controversy informing how Adventist’s read the Bible, they have to have the Law being eternal because it’s what Lucifer supposedly began attacking to start the Great Controversy before earth was even created. It’s supposedly the foundation of God’s covenant with the creation.
