The issues of brain drain among Malaysians is currently very salient as there is a consistent increase on the number of emigration of highly-skilled and professional individuals. Brain drain among these individuals will consequently affect the home country in many aspect including social, economic and political. Therefore, it is important to understand the drivers that cause these individuals to migrate and work abroad. The main objective of this study is to investigate the possible determinants that cause brain drain among the accounting professionals in Malaysia, specifically in the area of Selangor. There has been numerous hypotheses developed by the previous researcher concerning the push factors of brain drain. In order to conduct this research, the researcher adopted previous researchers’ studies in order to develop hypotheses. The determinant that will be discussed in this study include career development, workplace environment, job security, quality of life and economic condition. In this study, the researcher investigated the relationship between these factors towards level of brain drain among the accounting professionals in the area of Selangor. Throughout this study, the researcher used questionnaire and online survey method in order to collect data from the target respondents. In addition, the software used in this study is the Statistical Package for Social Sciences (SPSS) in order to analyse data. Based on the outcome of this research, it indicates that there is one most influential push factor of brain drain in Malaysia
