Finally although some prior studies (e.g. Suttipun, 2014; Pongtanee, 2012; Sinlarat, 2011) did not find any relationship between the Analysis competency (including Communication and Technology) and readiness for the AEC, Steelyana (2012) found a relationship between Analysis competency and the readiness of accountants for the AEC in Indonesia. AFA (2013) also found a relationship between Analysis competency and the readiness of accountants for the AEC. Therefore, this study examines the hypothesis that