The Accounting and Auditing Regulator is a Cambodia government institution responsible for oversight of the country’s accounting and auditing framework. Its work focuses on regulation, professional standards, financial reporting, audit quality, and compliance monitoring to support transparent corporate governance and sound business practices. This page provides concise information on policy updates, regulatory developments, governance measures, and enforcement activities related to accounting and auditing in Cambodia.
ACAR met with the General Department of Digital Economy in Cambodia to review whether developed systems comply with the MEF IT architecture and ESB technical SOP and to discuss seven public services planned for development in 2026.
ACAR reviewed progress on the FSA Data Gateway and the final draft of the 2026–2028 rolling action plan for fintech policy in Cambodia's non‑bank financial services sector.
Accounting and Auditing Regulator convened Cambodia finance officials to review AML/CFT & CPF policy progress and recent FATF developments.
Cambodia ACAR convened regulators to set timelines and mechanisms to implement the ESB 2025–2028 e‑services policy for non‑bank financial regulators.
The Accounting and Auditing Regulator (ACAR) convened a consultation with an IMF mission and the Non‑Bank Financial Services Authority to review non‑bank financial sector developments and mortgage lending practices by real‑estate developers in Cambodia.
Accounting and Auditing Regulator convened ministries and agencies to discuss the draft Law on payment of the general state budget for 2025 in Cambodia's finance sector.
Cambodia ACAR disseminated E‑Filing procedures so audited enterprises and not‑for‑profit entities can submit financial statements to the Accounting and Auditing Regulator.
Accounting and Auditing Regulator convened a workshop in Cambodia to review AML/CFT regulation for virtual assets and VA/VASP; the event aimed to inform the national strategy and preparation for the 2028–2029 mutual evaluation.
Cambodia ACAR and the General Department of Taxation met to discuss a draft prakas requiring enterprises to submit annual financial statements and obtain independent audit reports under new accounting regulation.
ACAR requires Cambodian enterprises that meet two of three accounting thresholds to submit financial statements for independent audit, applying to the accounting and audit compliance regime.
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