Background
On 9 March 2026, the Accounting and Auditing Regulator (ACAR) of the Non-Bank Financial Services Authority organized a dissemination workshop on the topic of current accounting and auditing obligations and related regulations.
The workshop was chaired by H.E. Bou Tharin, Director General of the Accounting and Auditing Regulator, with participation from ACAR leadership and officials. Attendees included representatives from business associations, enterprises, and non-profit entities, with reported participation of 250 representatives.
According to the announcement, participating organizations included business and sector associations such as SME, chamber of commerce, logistics, footwear, rice, employer and trade association, investor, and travel goods and leather sector representatives.
Scope of Application
The dissemination activity was directed at members of business associations, enterprises, and non-profit entities.
The subject matter concerned accounting and auditing obligations and related regulations, including expectations relating to bookkeeping, preparation of financial statements under applicable standards, independent audit of financial statements, and submission of financial statements to the Accounting and Auditing Regulator.
Key Provisions or Decisions
The post describes a regulatory dissemination workshop rather than the issuance of a new legal instrument.
During the event, the Director General referred to the Accounting and Auditing Sector Development Strategy in Cambodia 2025-2035, stating that its strategic objective is to build a strong, transparent, and reliable national accounting system.
The announcement also emphasized private sector participation in implementing the principles and measures issued by the government. It stated that stronger compliance depends on enterprises and non-profit entities adhering to an accounting culture that includes:
- maintaining proper accounting records;
- preparing financial statements in accordance with applicable standards;
- subjecting financial statements to independent audit; and
- submitting financial statements to the Accounting and Auditing Regulator.
Implications for Investors, Businesses, or Compliance
The workshop indicates ACAR’s continued focus on regulatory awareness and compliance among enterprises and non-profit entities.
For businesses and organizations, the post is relevant as an official reminder of core accounting and auditing obligations, particularly in relation to recordkeeping, financial reporting, independent audit, and filing with the regulator.
For long-term reference, the announcement helps document ACAR’s compliance messaging and its use of stakeholder outreach to promote implementation of existing accounting and auditing requirements.
Official Source
Accounting and Auditing Regulator, Facebook post published on 10 March 2026, referring to a dissemination workshop held on 9 March 2026 on current accounting and auditing obligations and related regulations.
