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.
The Public Sector Accounting Standards Technical Committee held its third meeting to review the implementation progress of Cambodia Public Sector Accounting Standards (CPSAS) 9 and 23, providing an official reference on ongoing developments in public sector accounting governance.
The Accounting and Auditing Regulator held a March 2026 workshop to deepen understanding of international anti-money laundering and terrorist financing standards, supporting Cambodia’s compliance ahead of the 2028 Mutual Evaluation.
The workshop introduces digital financial reporting standards and electronic filing procedures, supporting proper compliance with accounting and auditing regulations. It has long-term value by documenting the advancement of Cambodia’s accounting oversight infrastructure and promoting digital reporting adoption.
A joint workshop organized by the Accounting and Auditing Regulator with the Real Estate and Pawn Business Regulator to disseminate accounting and auditing duties and related legal provisions for licensed real estate development, service, and pawn companies. This event supports long-term regulatory compliance and sectoral governance.
A two-day workshop was held in February 2026 to raise awareness on corporate governance and performance management of state-owned enterprises and to consult on the draft law governing SOE management, providing valuable insights into evolving regulatory standards for SOEs.
Cambodian accounting regulators and representatives attended the 29th ASEAN Chartered Accountants Coordinating Committee meeting and a related study visit in Singapore, updating on regional professional standards, membership statistics, and ASEAN mutual recognition frameworks important for accounting regulation and compliance.
The Accounting and Auditing Regulator conducted a site visit to the Institute of Finance and Accounting on February 9, 2026 to evaluate its qualifications and compliance for accreditation as a legally recognized training institution under the Cambodia CPA program. This assessment supports the formal recognition and quality assurance of professional accounting education in Cambodia.
The Accounting and Auditing Regulator conducted an internal review meeting of the Draft Roadmap for adopting IFRS Sustainability Disclosure Standards in Cambodia, incorporating public consultation feedback. This step precedes submission of the roadmap to the Cambodian Sustainability Reporting Committee for further discussion, marking a key phase in establishing sustainability reporting frameworks.
The Accounting and Auditing Regulator participated in a key 2026 consultation workshop on Cambodia’s National Strategy for the Development of Micro, Small and Medium Enterprises (MSMEs) 2026–2030, emphasizing the importance of sound accounting and financial reporting to enhance MSMEs’ access to financing.
This update reports on a February 2026 workshop conducted by the Accounting and Auditing Regulator (ACAR) and the National Bank of Cambodia's Financial Supervision Authority (NBFSA) internal audit unit to promote understanding of the regulatory framework governing performance audits. It holds long-term reference value by documenting institutional capacity building on audit regulations essential for compliance and governance in Cambodia.
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