The association of Southeast Asian nations, ASEAN, ASEAN community, which will be more effectively by 2015. At that time. There will be changes occur, such as the rapid growth of the market within the region. And improve the quality of life. With the ambitious plan to create the ASEAN community. The same with the market in Europe. The participation of the people in the region will increase the bargaining power. Economic growth and financial services account. As part of the services that can be freely moved to the accounting profession, it is part of the seven career free. According to its purpose. AEC are important