Overall, the research results show that most of the samples have knowledge and understanding of MRA. in the field of accounting profession at low level. The attitude toward workforce mobility is positively oriented, and strongly agree with the workforce mobility in the accounting profession. Accounting professionals must prepare on the following issues. working experience, training or workshop of potential development, English language skill in efficiency level. In addition, educational institutions should develop programs to be compatible for stepping into AEC. The requirements of accountant qualifications from the perspective of Thai Listed Firms in the Stock Exchange are as of following: complete Bachelor’s Degree, know Thai accounting standards, reporting
standards, English language skill.