Accounting and Auditing Regulator

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.

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March 20, 2026

Accounting and Auditing Regulator Plans CIFRS Training for Gambling Operators

The Accounting and Auditing Regulator of the Non-Bank Financial Services Authority met with the General Secretariat of the Commercial Gambling Management Commission of Cambodia to discuss a training program on Cambodian International Financial Reporting Standards. The planned training will target gambling operators, casino owners and operators, and integrated commercial gambling centers.

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March 19, 2026

Accounting and Auditing Regulator Disseminates Accounting Law to Students in Preah Sihanouk

The Accounting and Auditing Regulator, in cooperation with the Kampuchea Institute of Certified Public Accountants and Auditors and the University of Management and Economics Preah Sihanouk campus, organized a dissemination workshop on the Law on Accounting and Auditing and related regulations. The event targeted lecturers and students in accounting-related fields and included the handover of key sector reference documents for the university library.

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March 18, 2026

Accounting Regulator Presents on Public Sector Accounting Standard 12 at Treasury Training

Representatives of the Accounting and Auditing Regulator presented Cambodian Public Sector Accounting Standard 12 on inventories at a training organized by the General Department of National Treasury on 18 March 2026. The three‑day training for officials from 10 ministries and institutions also covered prakas on implementing guidelines for inventories, fixed assets, and accounts payable.

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March 18, 2026

Accounting and Auditing Regulator Holds Workshop on Accounting Law at BBU Sihanoukville

The Accounting and Auditing Regulator, in cooperation with the Kampuchea Institute of Certified Public Accountants and Auditors and Build Bright University Preah Sihanouk Campus, organized a dissemination workshop on the Law on Accounting and Auditing and related provisions for lecturers and students. The event also covered national accounting standards, the accounting and auditing profession in Cambodia, and the Cambodian Certified Professional Accountant training program.

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March 13, 2026

Accounting and Auditing Regulator Conducts Training on Digital Financial Reporting Platform for SMEs and Non-Profit Entities

The Accounting and Auditing Regulator held a training session on the digital financial reporting platform for SMEs and non-profit entities, linking the platform to Cambodia’s 2025–2035 accounting and auditing sector development strategy. The update has long-term reference value because it documents the regulator’s implementation of a standardized reporting tool and its intended compliance-related use.

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March 13, 2026

Accounting and Auditing Regulator Reviews Draft Internal Regulations for the Cambodian Professional Accountant Examination Management Sub-Committee

The Accounting and Auditing Regulator convened a meeting to review draft internal regulations for the examination management sub-committee under Cambodia’s CPA qualification program. This update has long-term reference value because it records an institutional step in developing governance rules for professional accountancy examination administration.

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March 11, 2026

ACAR Officials Attend Workshop on Guidelines for Monitoring, Inspection, and Performance Evaluation of the Non-Bank Financial Services Authority

This item records an official workshop on guidelines for monitoring, inspection, and performance evaluation within the Non-Bank Financial Services Authority system. It has long-term reference value because it documents an institutional governance framework and the Accounting and Auditing Regulator’s participation in its dissemination.

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March 10, 2026

ACAR Participates in Technical Review of Draft 2025 Non-Bank Financial Sector Financial Stability Monitoring Report

The Accounting and Auditing Regulator joined a technical meeting to review the draft 2025 financial stability monitoring report for Cambodia’s non-bank financial sector. The item has long-term reference value because it records inter-agency regulatory coordination on financial sector oversight under the Non-Bank Financial Services Authority.

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March 10, 2026

Accounting and Auditing Regulator Disseminates Updated Accounting, Auditing, and Related Regulatory Obligations

The Accounting and Auditing Regulator held a dissemination workshop on current accounting and auditing obligations and related regulations for business associations, enterprises, and non-profit entities. The update has long-term reference value because it documents the regulator’s compliance outreach priorities, the target entities concerned, and the official emphasis on financial reporting, audit, and submission obligations.

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March 9, 2026

Awareness Workshop on Regulatory Framework for Implementation of Non-Pre-Approved Audits by NBFSA Subordinate Units

This update documents a workshop aimed at disseminating the regulatory framework and guidelines for the implementation of non-pre-approved audits within subordinate units of the Non-Bank Financial Services Authority (NBFSA). It holds long-term reference value as it clarifies the official directives and compliance framework issued by the Accounting and Auditing Regulator and the NBFSA’s Internal Audit Unit.

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