ASEAN Community (ASEAN Secretariat, 2008) was intentionally founded by the announcement of the Association of South East Asian Nations (ASEAN) at the Ninth Summit, October 2003. There were ten countries together to form ASEAN Member State (AMS): Brunei Darussalam, Cambodia, Indonesia, Laos Malaysia, Myanmar, Philippines, Singapore Thailand, and Vietnam. With the single market, the barriers against AMS will be reduced. Therefore, Thailand and AMS needed to enter into ASEAN Mutual Recognition Arrangement on accountancy services (2014) called MRA.