This is an exploratory study and it aims to investigate the competencies
of Thai accounting students, and their readiness for the AEC, and to
test for the relationships between the competencies of Thai accounting
students and their level of readiness for the AEC. This study finds that
the Ethical, Knowledge, Capability, and Relationship competencies of
the respondents are at the High level, while their Analysis competency
is at only the Moderate level. On the other hand, the level of readiness
of the respondents is found to be at the Medium High level. The level
of readiness for AEC is found to be positively related to the students’
Capability, Knowledge, Ethical, and Relationship competencies, but not
related to the students’ Analysis competency.