According to the survey on qualifications of accountants required by the listed firms before and after AEC, it was found that the said listed firms rated "high" for intensity level of reasons for the recruitment of accountants at present before and after workforce mobility on Bachelor degree of accountancy or equivalent with certification from Office of The Civil Service Commission. In other words, the accountants had to graduate at least with Bachelor degree of accountancy or equivalent from any educational institutes certified by Ministry of University Affairs, by Office of The Civil Service Commission, or by Ministry of Education (Department of Business Development). This was in accordance with the researches of Charoensuk and Charoensuk (2011), and Tunwasinpong et al., (2011), which found out that the newly graduates with degrees who could communicate in English, whether in daily life or in workplace, were considered quality labor.