Announcement on the Implementation of the Prakas No. 015 អ ស ហ ប្រ ​ក ​on Quality Management for Audit and Assurance

Based on letter date 5 April 2026, the Accounting and Auditing Regulator (ACAR) has the honor to inform audit firms and individual auditors that the Non-Bank Financial Services Authority (NBFSA) has enacted "Prakas No. 015 អ ស ហ ប្រ ​ក, dated February 5, 2026, on Quality Management for Audit and Assurance."

The Prakas aims to ensure efficiency, transparency, accountability, and reliability in the quality control of audit and assurance engagements. Its ultimate objective is to enhance public confidence in audit and assurance reports within the Kingdom of Cambodia.

In light of the above, audit firms and individual auditors are hereby notified to take note of this regulation and prepare to cooperate in its effective implementation.

Check the attached file for the Announcement and the Prakas.

1) ប្រកាសលេខ០១៥_ការគ្រប់គ្រងគុណភាពសវនកម្ម_និងការអះអាង
2) Announcement on the Implementation of the Prakas on Quality Management for Audit and Assurance

Fong Vathana, ACCA

With over 13 years of experience in audit, assurance, and advisory services across diverse industries, Vathan provides practical insights, strong technical expertise, and high-quality professional solutions tailored to clients’ needs.

Vathan holds degrees in TEFL and Finance, is ACCA-qualified, and has completed the Strategic Executive Program at Harvard Online. He is a licensed auditor (ACAR), a registered tax agent (GDT), and a member of ACCA and KICPAA.

As Partner and CEO of VSD Audit and Assurance Co., Ltd., Vathan leads the firm in delivering trusted audit, compliance, tax, and advisory services that support clients’ sustainable growth.

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