1.This study finds that the accounting students’ Ethical, Knowledge, Capability, and Relationship competencies are at the high level, while their Analysis competency is only at the moderate level.
2.The level of students’ readiness for the AEC is indicated to be at the medium high level.
3.The results of the regression analysis show a significant positive relationship between the accounting students’ Capability, Knowledge, Ethical and Relationship competencies, and the level of their readiness for the AEC.