Background
On March 9, 2026, the Public Sector Accounting Standards Technical Committee convened its third meeting at the Ministry of Economy and Finance in Phnom Penh. The Committee is responsible for overseeing and guiding the implementation of accounting standards in Cambodia’s public sector.
Scope of Application
This meeting focused specifically on the implementation progress of Cambodia Public Sector Accounting Standards (CPSAS) 9, which covers Revenue from Exchange Transactions, and CPSAS 23, which addresses Revenue from Non-Exchange Transactions.
Key Provisions or Decisions
The primary agenda items included reviewing and discussing the current status of adopting CPSAS 9 and CPSAS 23 across relevant public sector entities. Additional miscellaneous agenda items were also considered by approximately 20 Committee members present.
Implications for Investors, Businesses, or Compliance
The meeting outcomes contribute to the formal development and enforcement of Cambodia’s public sector accounting framework, which underpins transparency and accountability in public financial management. Stakeholders engaged with government financial reporting or oversight will reference these ongoing standards updates.
Official Source
Details of the meeting were released by the Ministry of Economy and Finance and the Public Sector Accounting Standards Technical Committee.
Source: Facebook post, March 9, 2026
