Background
Prakas are ministerial-level instruments used in Cambodia to specify procedures for implementing public financial management and accounting guidelines. The Prakas referenced in this training provide implementation instructions specifically for the Guideline on Government Debt and the Guideline on Investment Property.
On 29–30 September 2026, a two-day training chaired by the General Department of National Treasury brought together approximately 60 participants from ten line ministries and relevant MEF general departments to review the Prakas implementation approach. Representatives from the Accounting and Auditing Regulator (ACAR), including the Deputy Head of the Public Accounting Standard Office, participated in the session held at the GDNT meeting hall (new building).
Scope of Application
The Prakas cover the operational application of the Guideline on Government Debt and the Guideline on Investment Property for public-sector accounting and treasury reporting. Principal users of the Prakas include the General Department of National Treasury, ministry accounting offices, and the technical units within the Ministry of Economy and Finance responsible for public financial statements and asset registers.
Key Provisions or Decisions
These Prakas are intended to set out implementation measures for the underlying technical guidelines; they describe how technical guidance is to be applied in public accounting records and reporting. The training drew attention to aligning accounting entries, record-keeping, and inter-agency responsibilities between treasury and accounting offices when applying the Prakas.
Implications for Investors, Businesses, or Compliance
Public accounting offices and auditors engaged in preparing or auditing government financial information will need to apply the Prakas’ implementation instructions when reporting on public debt and investment property. Line ministries and general departments should expect to adjust internal procedures and reporting workflows to reflect any operational steps specified by the Prakas.
Official Source
Source: Accounting and Auditing Regulator (ACAR) Facebook post, 29 September 2026 — https://www.facebook.com/acarcambodia/posts/pfbid0otJYQfnLu6oRBY5u7mgxnD2hCo9kQrz4uq2WKUgFwBmBpnFvuzQPLrjHBsLA2Lhxl
