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Auditing

FY 2022–2025: Presentation Currency Exchange Rate Issue by ACAR

Accounting, Auditing

To assist entities in submitting their annual financial statements to the Accounting and Auditing Regulator (“ACAR”) in accordance with the Cambodian Law on Accounting and Auditing, as well as the relevant sub-decrees and prakas, ACAR issues the official currency exchange rates for use in financial reporting. Entities whose functional currency is not the Khmer Riel […]

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VSD Audit & Assurance Participates in the 4th ASEAN CPA Conference to Advance Regional Accounting Excellence

Accounting, Auditing, News

Phnom Penh, 18 July 2025 — VSD Audit & Assurance proudly participated in the 4th ASEAN CPA Conference, an esteemed regional gathering of accounting professionals hosted by the Accounting and Auditing Regulator (ACAR) in collaboration with the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA). Held at Sofitel Phnom Penh Phokeethra, the conference served

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

Accounting, Auditing

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)

Accounting, Auditing

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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Statutory Audit Requirements and Obligations in Cambodia: Everything You Need to Know 

Auditing

Audit Obligations Under the Law on Accounting and Auditing (amended 2021) and Prakas No. 563 MEF.Prk (2020), certain categories of entities are required by law to have their financial statements independently audited by a registered audit firm. The Prakas clearly stated the classification of Enterprise/Non-for-profit Organisation on the obligation to submit the audited report to

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