It was found from the overall research of the listed firms already had a little knowledge and understanding of Mutual Recognition Agreement (MRA) in the field of ASEAN accounting profession.
The listed firms had positive attitude towards accounting profession and free workforce mobility within ASEAN, once considering the top three items with the highest ratings. It was found that, the mean of attitude level towards free workforce mobility of accounting profession within ASEAN on the item of totally agree, resulting that the ASEAN accounting professionals had to prepare themselves in terms of work experiences, potential development, English language skills, and the third language. 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.