The lowest score of Analysis competency is Other ASEAN language skills (2.54), followed by English language skills (2.77). This is consistent with Education First (2013) which found that the English language communication skills of Thai students during the period 2009 to 2011 was at a very low proficiency level, lower than Singapore, Malaysia, Indonesia, and even Vietnam. These results are also consistent with the findings of Wattanawirai and Sithipolvanichgul (2012) that even though Thai accounting professionals have high knowledge and skills in the accounting area, they have problems with English language communication and technology skills relating to accounting software.