This academic paper is a review of relevant literature and research in order to study the Risk Management Capabilities of Accounting Firms under the Epidemic Situation of COVID-19 because it is a group of entrepreneurs at the Accounting Program Faculty of Management Science Nakhon Pathom Rajabhat University must hand over graduates to enter professional experience training. And may be the place of work for graduates in accounting in the future. The crisis of the Covid-19 epidemic in many countries around the world affects the economic, social and life conditions of people in various occupations. The businesses must adapt to be ready to cope with the Covid-19 crisis, which is the origin of the term New Normal. One of the businesses most likely to be affected by the Covid-19 epidemic is bookkeeping. At the accounting firm, they may have to adjust their operating methods. It starts with collecting information, data processing and reporting. As almost every accounting firm's work process has to be dealt with clients, employees, and other departments that require the submission of large amounts of documents, information and financial reports. Therefore, have to adjust to required that all employees and outsiders must wear masks or wear 100% cloth masks at all times, or consider adjusting work styles such as work from home and use of the online filing system. That can be considered as an implementation of the risk management concept of the COSO Enterprise Risk Management (ERM) 2017 guidelines and integrating government measures to prevent the epidemic of COVID-19. So that the accounting firm can operate its business continuously and be able to pass through this crisis safely.