Background
ACAR, Cambodia’s accounting regulator, convened senior technical staff and representatives of the Association of Chartered Certified Accountants (ACCA) to explore collaboration on a national roadmap for IFRS Sustainability Disclosure Standards. The meeting included ACAR Director-General authorization and senior department representation alongside ACCA’s regional and national leads.
Accounting and Auditing Regulator (ACAR) serves as Cambodia’s technical authority for developing and issuing guidance on accounting and auditing standards and for coordinating capacity-building for practitioners. A national roadmap for IFRS Sustainability Disclosure Standards defines a stepwise plan that aligns stakeholder consultation, targeted technical training, and amendments to reporting requirements ahead of formal adoption into national practice.
Scope of Application
The roadmap under discussion targets accounting and auditing practices, reporting entities that prepare financial statements, and regulators responsible for disclosure requirements. Engagement scope includes technical departments within ACAR, professional accounting bodies, and international standard-setters collaborating on disclosure alignment.
Key Provisions or Decisions
On 2 September 2026 at 14:00, ACAR officials led by Deputy Director General Nean Bony and Technical Department Director Pich Manela met with Aucky Pratama, Regional Lead Public Affairs (Asia Pacific) of ACCA, and Neou Ratna, Head of ACCA Cambodia. Participants discussed a potential collaboration project with ACCA and explored preparatory steps for implementing the “Roadmap for the Adoption of IFRS Sustainability Disclosure Standards in Cambodia.” The discussion focused on coordination, technical support, and capacity-building activities rather than on issuing formal adoption measures.
Implications for Investors, Businesses, or Compliance
Adoption of IFRS Sustainability Disclosure Standards would alter the content and structure of disclosure expectations for entities subject to national reporting rules once integrated into Cambodian requirements. Businesses and auditors should anticipate a phased process that emphasizes training, revision of reporting templates, and stakeholder consultation before any binding disclosure obligations are established.
Official Source
Original announcement: ACAR Facebook post, 3 September 2026. Source: ACAR Facebook.
