This report examines talent attraction and retention in Thai audit practices. The study was conducted by SEC and ACCA, and the information provided is for general purposes only. The SEC is a state agency responsible for supervising and developing the Thai capital market, with the mission to ensure efficiency, fairness, transparency, and integrity. The SEC closely monitors and inspects individuals and entities under its supervision to ensure investors have adequate protection and receive accurate and sufficient information for making decisions. The report also highlights the role of ACCA, the global body for professional accountants, in offering business-relevant qualifications to people of application, ability, and ambition who seek a rewarding career in accountancy, finance, and management.