of AEC, included frequency, percentage, mean, standard deviation, and t-test.
Results
According to the study and analysis of Mutual Recognition Agreement (MRA), it was found that the objective of the said MRA framework was to encourage cooperation in terms of services among ASEAN members, and to enhance their efficiency and competitiveness. Thereby, the future Mutual Recognition Agreement (MRA) must not reduce rights, authority, and responsibility of the ASEAN members to supervise and issue rules, regulations, or laws in their own countries, provided that the said actions would not bring about any problems. The issue of permit and registration of ASEAN accounting profession must comply with the rules, regulations, and agreement within these countries. The ASEAN framework for the establishment of Mutual Recognition Agreement in the field of accounting profession consisted of Objective and Principles, Definitions and Scope, Basis for Recognition, Domestic Regulations, Mutual Recognition Arrangements, Amendments, Dispute Settlement, and Final Provisions. Whereby, the said conceptual framework of Mutual Recognition Agreement in the field of accounting profession was shown in Figure 1.