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.
Accounting and Auditing Regulator (ACAR) officials attended an FSA technical meeting in Cambodia to review draft regulation on the Establishment of the FSA Institute, mandatory motor vehicle liability insurance types, and the Insurance Sector Development Fund.
Cambodia’s Accounting and Auditing Regulator joined a Non-Bank Financial Services Authority workshop on APG 5th Round Mutual Evaluation procedures. The finance-sector session focused on AML/CFT and counter-proliferation financing capacity for officials under the FSA.
Cambodia’s Accounting and Auditing Regulator organized a workshop on the Accounting Compliance Enhancement Project for enterprises, non-profit entities, business associations, educational institutions, and the public. The financial reporting initiative supports Cambodia’s Accounting and Auditing Sector Development Strategy 2025–2035.
Cambodia’s Accounting and Auditing Regulator discussed updates to CPA study materials and exemption criteria for the Accounting Technician Qualification pathway. The consultation concerns professional training governance in Cambodia’s accounting and auditing sector.
Cambodia’s Accounting and Auditing Regulator announced training on a digital financial reporting platform for small and medium-size entities and not-for-profit entities. The program relates to financial reporting compliance and digital reporting processes under Cambodia’s accounting oversight framework.
Cambodia’s Accounting and Auditing Regulator and UNCTAD launched a sustainability reporting project to strengthen financial reporting infrastructure and support sustainable finance and investment. The initiative focuses on capacity building for public and private sector stakeholders in Cambodia’s reporting and investment ecosystem.
Cambodia’s Accounting and Auditing Regulator joined an inter-ministerial meeting at the National Bank of Cambodia on preparation for the 2028-2029 mutual evaluation on anti-money laundering, counter-terrorist financing, and proliferation financing. The development is relevant to Cambodia’s AML compliance framework and financial governance system.
The Accounting and Auditing Regulator joined a workshop at the Non-Bank Financial Services Authority on non-compliance with FATF recommendations and immediate outcomes that can lead to grey-list or black-list placement. The program was intended to strengthen AML/CFT and CPF awareness and capacity among reporting entities under ACAR and the Social Security Regulator.
Technical officers of the Accounting and Auditing Regulator attended a two-day workshop hosted at the NBFSA on the regulatory framework, mechanisms, and procedures for conducting audits of current assets. The workshop was intended to build understanding among NBFSA-supervised units and related entities on asset audit and asset management guidance.
The Accounting and Auditing Regulator held a consultation meeting with representatives of FASMEC and micro, small and medium enterprises on the implementation of accounting and auditing obligations under the Accounting and Auditing Law and related regulations. The discussion was intended to gather practical challenges faced by enterprises as input for future policy, strategy, and regulatory framework development.
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