Middle East vs USA us Australia, which is the best place to work for finance professional mainly?

Yes ,middle east.

In most of the middle east countries, regulatory bodies like ICAI  are not there.IAS and IFRS are in vogiue.Convergence of finance professionals from USA,UK,Australia, India, Pakistan and so on is possible.Middle East provides good opportunity for growth, Oil economies are stable.

I would say Australia for its better living and stable economy.