However, an accounting professional in an AEC member country
who wishes to work in another member country must have the
qualifications accepted by the other AEC member country. In response
to this, the Minister of Education of Thailand in 2010, called on the
country’s universities to improve and increase the standard of their
accounting students (Virunjanya, 2011) and to develop the management
of learning in universities to increase the competency of their students.
For accounting education at the under-graduate level, Thai universities
now have to offer a curriculum following the eight standards of the IES
which are applicable in all ASEAN member countries.