ASEAN Community had offered opportunities for Thai workforce in accounting to perform tasks according to 2 roles of responsibilities. Active role, those who worked in Thailand, served the growth and expansion of international transactions of Thai business and international investment in Thailand. They needed to prepare technical knowledge of accounting standards, taxation, business background, and technology support in term of the international transactions, communication skills both Thai and English, intuitiveness, and responsible to work following the code of ethics. On the other hand, passive role, those who worked overseas, served the Thai business expansion to invest abroad. They needed to prepare technical professional accounting knowledge on the international accounting standards, actively to acquire additional knowledge for life-long education to know about taxation, rules and regulations, and business operation in the host country. Furthermore, they needed the adaptability to the new culture, languages for communications and obey the code of ethics and its local regulation