Next, the mean of attitude level towards free workforce mobility of accounting profession within ASEAN on the item of agree, which encouraged the educational institutes to focus on development of educational potential and curricular in order to be competitive in the world arena and get ready to enter AEC, to work in other countries, and to learn the cultures of other ASEAN nations. And finally, the mean of attitude level towards free workforce mobility of accounting profession within ASEAN , resulting in the educational institutes having to produce comprehensive intellectuals, especially the skilled labor who could work in any member country of ASEAN. Thereby, the said curricular had to cover science, agricultural science, economics, business administration, computer, accountancy, and English language.