This research aims to analyze the essence of the Mutual Recognition
Agreement (MRA) in the field of accounting profession in ASEAN
Economic Community (AEC) that impacts the accounting profession
in Thailand and to survey the knowledge and understanding of public
listed firms on the agreement, as well as their attitude toward workforce
mobility among countries in the AEC and the accountant’s qualification
before and after the AEC. The analysis is based on relevant documents,
questionnaire and interviewing the director of accounting in companies
listed on the Stock Exchange of Thailand.