Asian’s quality of life (ASEAN Secretariat, 2008). With the ambitious plan to form ASEAN Community by an EUstyle single market, cooperative of people in the ASEAN would enhance the power of negotiation and economic growth. Accounting services which were parts of the free flow of services, and accounting profession, which was part of the seven free flow professions, according to AEC’s objectives, became important in order to serve the growth of markets and the expansion of businesses. People were the most important component in any business strategies. Since the eighth national economic development plan B.E. 2540-2545 (1997-2001) to the eleventh national economic development plan B.E. 2555-2559 (2012-2016) emphasized the concept of people-centered development and peoples participatory as driven mechanism for guiding knowledge-based economic to be able to adapt to the changes and support human growths (National Economic and Social Development Board, 2012).