As the results show, (see Table 4), the readiness of Thai accounting students for the IES is significantly affected by knowledge, attitudes, and ethical competencies. This is because universities in Thailand are forced by Thai government and government organizations to focus and improve those competencies for competitive advantage toward AEC. For example, Thai government has set the English-Speaking since 2012 and students of universities are forced as the first group to learn more in this knowledge. Moreover, some universities in Thailand also provide the other AEC language to teach for their students as well. However, the study is unable to find any significant relationship between the readiness of students for the IES, and skill and values competencies (p > 0.05).