Background
Financial reporting compliance is a core part of Cambodia’s financial governance framework because it determines how enterprises and non-profit entities prepare, maintain, and submit accounting information. Financial reporting rules provide a common basis for enterprises and non-profit entities to prepare accounts that regulators, investors, creditors, and auditors can review. The Accounting and Auditing Regulator is part of Cambodia’s Non-Bank Financial Services Authority.
The Accounting and Auditing Sector Development Strategy for Cambodia 2025–2035 sets a policy direction for building a stronger, more transparent, and more reliable accounting and auditing system. Accounting compliance programs support regulatory oversight by aligning accounting practice with laws, reporting standards, charts of accounts, and submission procedures. Digital financial reporting platforms can standardize the filing process and improve consistency in financial statement submission to the regulator.
Key Developments
On 29 April 2026, the Accounting and Auditing Regulator organized a dissemination workshop on guidance for the Accounting Compliance Enhancement Project. The event was presided over by Bou Tharin, Director General of the Accounting and Auditing Regulator, with Deputy Director General Nean Bony, ACAR management and officials, and approximately 250 participants.
The workshop targeted enterprises, non-profit entities, members of business associations, educational institutions, and the public. ACAR stated that the dissemination activity was intended to raise awareness and support the strategic objectives of the Accounting and Auditing Sector Development Strategy for Cambodia 2025–2035.
Compliance Implications
The Accounting Compliance Enhancement Project focuses on strengthening the practical implementation capacity of financial managers and accountants working in accounting firms, enterprises, and non-profit entities. The project covers laws, regulations, and sector development planning; accounting principles and procedures based on applicable financial reporting frameworks and standards; charts of accounts for enterprises and non-profit entities; financial statement preparation and the digital financial reporting platform; and procedures for submitting financial statements to ACAR.
For regulated and reporting entities, the workshop is relevant to internal accounting procedures, staff capacity, and preparation for financial statement submission. The listed topics indicate that ACAR is emphasizing both technical accounting practice and the administrative process for filing reports with the regulator.
Institutional Role
ACAR’s role in this activity was to communicate accounting compliance requirements and support implementation capacity among entities that prepare or submit financial information. By linking the project to the 2025–2035 sector development strategy, ACAR positioned accounting compliance as part of Cambodia’s longer-term financial reporting and audit governance agenda.
