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This research aimed to test the effect of accounting expertise on work efficiency of accountants business in Roi-Kaen-Sarn-Sin Province Group. The questionnaires were used as a tool for collecting data from 110 accountants business in Roi-Kaen-Sarn-Sin Province Group. The statistics used for the analysis were multiple correlation analysis and multiple regression analysis. The research findings revealed as follows : 1) the accounting expertise in the aspects of continuous learning had positive effects on work efficiency as a whole (β =0.354). 2) the accounting expertise in the aspects of knowledge had positive effects on work efficiency as a whole (β =0.291). 3) the accounting expertise in the aspects of experience had positive effects on work efficiency as a whole (β =0.213). and 4) the accounting expertise in the aspects of professional skills had positive effects on work efficiency as a whole (β =0.202). The predictive power of all the variables was 58.10 (R2=0.581)
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