Background
On 23 March 2026, technical officers of the Accounting and Auditing Regulator (ACAR) attended an awareness-raising workshop on the regulatory framework for the implementation of audits of current assets. The workshop was held with the authorization of H.E. Bou Tharin, Director General of ACAR, and was presided over by H.E. Chhun Sambath, Head of the Internal Audit Unit of the NBFSA.
The program took place over two days, from 23 to 24 March 2026, at the main conference hall on the second floor of the NBFSA.
Scope of Application
The workshop was directed at officials of units under the supervision of the NBFSA and related units. Its subject matter concerned the foundational concepts, regulatory framework, mechanisms, and procedures applicable to audits of current assets.
Key Provisions or Decisions
According to the announcement, the workshop focused on disseminating understanding of:
- the foundational basis of current asset audit;
- the relevant regulatory framework;
- mechanisms and procedures for conducting audits of current assets; and
- guidance on current asset management for units under the supervision of the NBFSA.
No new regulation, enforcement measure, or penalty was announced in the source. The item records participation in a workshop dedicated to explaining an existing regulatory and procedural framework.
Implications for Investors, Businesses, or Compliance
This item indicates continued institutional attention to asset audit procedures and current asset management within NBFSA-supervised units. For compliance and governance monitoring purposes, it is relevant as a record of regulatory capacity-building and dissemination of audit-related procedures by public authorities.
Official Source
Accounting and Auditing Regulator (ACAR), Facebook post published on 25 March 2026, regarding ACAR technical officers’ participation in a workshop on the regulatory framework for the implementation of audits of current assets at the NBFSA.
