Background
On 24 March 2026, the Accounting and Auditing Regulator (ACAR), led by Director General H.E. Bou Tharin and Deputy Director General Mrs. Nean Bony, convened a meeting on the implementation of accounting and auditing obligations under the Accounting and Auditing Law and related regulations.
The meeting included representatives of the Federation of Associations for SMEs of Cambodia (FASMEC) and micro, small and medium enterprises, with a total of 70 participants.
Scope of Application
The discussion concerned enterprise obligations relating to accounting and auditing compliance as provided under the Accounting and Auditing Law and related regulations. The participants were drawn from SME representative bodies and enterprises affected by these obligations.
Key Provisions or Decisions
ACAR discussed how accounting and auditing obligations are being implemented in practice and sought to improve understanding of compliance issues among participating enterprises.
The meeting also served as a forum for enterprises to raise challenges encountered in implementing these obligations. According to ACAR, the issues raised are intended to serve as input for the preparation of relevant policy, strategy, and regulatory frameworks.
Implications for Investors, Businesses, or Compliance
The meeting indicates ongoing regulatory engagement by ACAR with SMEs and enterprise stakeholders on compliance with accounting and auditing requirements. Businesses subject to the Accounting and Auditing Law may monitor future policy, strategy, or regulatory developments informed by these consultations.
No new legal instrument or compliance measure was announced in the meeting summary.
Official Source
Accounting and Auditing Regulator (ACAR) Facebook post published on 25 March 2026, reporting on a meeting held on 24 March 2026 regarding implementation of accounting and auditing obligations with FASMEC and MSME representatives.
