Background
On 2 July 2026 ACAR leadership and technical officials met via Zoom to plan conversion of regulator business services into electronic services under the national ESB programme. The Accounting and Auditing Regulator (ACAR) serves as the sector regulator for accounting and auditing oversight in Cambodia. The Strategy for the Development of E-Services for Business 2025–2028 establishes an implementation plan to convert regulator business services into electronic services.
An inter-ministerial working group chaired by H.E. Dr. KONG Marry, Secretary of State at the Ministry of Economy and Finance and Secretary General of the General Secretariat of the Digital Economy and Business Committee, provides cross-government coordination for ESB implementation. Participants at the ACAR meeting included H.E. Bou Tharin (Director General of ACAR), Mrs. Nean Bony (Deputy Director General of ACAR) and Mr. Toem Satya (Director of General Affairs), together with technical staff assigned to the ESB rollout.
Key Developments
On 2 July 2026 ACAR, with the authorization of H.E. Bou Tharin, convened a planning meeting to establish the working mechanism and a clear implementation timeline for the development of E-Services for Business (ESB) by regulators under the Non-Bank Financial Services Authority. The session operated under the guidance of H.E. Dr. KONG Marry and referred directly to the Implementation Plan for the Strategy for the Development of E-Services for Business 2025–2028.
Institutional Role
ACAR engaged as the accounting and auditing regulator responsible for aligning its business-related services with the ESB programme, while regulators under the Non-Bank Financial Services Authority were identified as units required to convert their business services into e-services. The General Secretariat of the Digital Economy and Business Committee provides overall coordination and chairmanship of the inter-ministerial working group for ESB.
Operational Implications
The meeting focused on defining concrete working procedures and schedules that each regulator will use to implement their ESB components, consistent with the national implementation plan for 2025–2028. Technical officials from ACAR participated to coordinate precise timelines and mechanisms for each regulator’s e-service development and to align those plans with inter-agency priorities under the ESB working group.
