Regarding the accounting profession in Thailand, there were several rules and regulations because the said profession was reserved only for Thai citizens as provided in the attachment of Royal Decree on Forbidding Jobs for Alien Workers B.E. 2522, also applicable to accounting profession in attachment 3 of the said act. Therefore, the reservation of some professions was deemed as an obstacle for the foreign labor unless authorized by Director General of Department of Business Development, under the consideration of Foreign Business Commission presided by Permanent Secretary, Ministry of Commerce.