The listed firms rated "high" for intensity level of reasons for the recruitment of accountants at present before and after workforce mobility on Literacy in Thai Accounting Standard, Thailand Financial Reporting Standard, Public Limited Companies Act, particular laws of each business, and other laws relevant to accounting profession. This correlated with the research of Kaewphap (2012), who found that there was instructional management to prepare the students in the faculty of accountancy for the competition in ASEAN market labor. Thereby, the said management was based on the framework of Federation of Accounting Professions, which enabled Thai accountants to compete with their counterparts in other countries.