However, to date, there has been no research in relation to the IES in Thailand. Therefore, the readiness of Thai accounting students for the IES is still unknown, which means that the future direction of the development of Thai accounting education is unclear. Moreover, no study has tested whether there is a relationship between competency of Thai accounting students and the readiness for the International Education Standards. This study therefore aims to investigate the readiness of Thai accounting student for IES, test for differences between different groups of accounting students and to test for a correlation between competency of Thai accounting students and the readiness for the International Education Standards. Accordingly, it addresses three questions: 1)