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list of licensed accounting firms in Cambodia 2025

Overview of the Law on Accounting and Auditing The Law on Accounting and Auditing issued in July 2016 aims to ensure effective, transparent, and reliable financial reporting and auditing practices in Cambodia. It provides a comprehensive legal framework for: This law applies to enterprises, not-for-profit entities, accountants, auditors, and public institutions, with exceptions for the […]

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Overview of the Cambodian Financial Reporting Standard for Not-for-Profit Entities (CFRS for NFPEs)

The Cambodian Financial Reporting Standard for Not-for-Profit Entities (CFRS for NFPEs) is a tailored financial reporting framework designed to meet the unique needs of non-profit organizations in Cambodia. Issued by the National Accounting Council (NAC) in December 2017, under the authority of Article 11, Chapter 4 of the Law on Accounting and Auditing 2016, and

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List of Accounting and Auditing Firms in Cambodia (Updated 2025)

Auditing and accounting firms in Cambodia are governed by the Law on Accounting and Auditing, promulgated under Royal Kram No. NS/RKM/0416/006, dated 11 April 2016. To legally provide accounting and auditing services, a firm must first be established as a registered company in Cambodia, which involves registration with the Ministry of Commerce (MoC) and the

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