Key Takeaways:
- The original deadline for submission of 2025 annual financial reports is 20 April 2026.
- ACAR allows an additional 30 days for entities not subject to independent audit to submit a request letter for extension.
- The request letter must be submitted no later than 30 April 2026.
- Applicable service fees apply in accordance with Prakas No. 016 អ.ស.ហ. dated 5 February 2026.
- Financial statements must be prepared in accordance with the applicable financial reporting framework or Digital Financial Reporting Platform.
- Failure to comply may result in regulatory enforcement measures.
- Entities should act promptly to ensure full compliance and avoid penalties.
The Accounting and Auditing Regulator (ACAR) of the Non-Banking Financial Services Authority has issued an important notice regarding the extension of the deadline for submitting request letters for additional time to complete the preparation of the 2025 annual financial statements for enterprises and non-profit organizations (NGOs) that are not subject to an independent audit.
Under Notification No. 040/25 ន.គ.ស./ស.ជ.ណ dated 23 December 2025, enterprises and NGOs are required to submit their 2025 annual financial reports to ACAR through the online E-Filing System no later than 20 April 2026.
However, ACAR recognizes that certain entities have not yet fulfilled this obligation within the prescribed timeframe, mainly due to delays in completing the preparation of financial statements within three (3) months after the end of the accounting period.
To support compliance while maintaining regulatory discipline, ACAR has granted an additional period of 30 (thirty) days for enterprises and NGOs that are not subject to an independent audit to submit a formal request letter for an extension of time to complete the preparation of their 2025 annual financial statements.
The financial statements must be prepared in accordance with the applicable financial reporting framework or through the Digital Financial Reporting Platform.
Entities seeking an extension are required to submit the request letter to ACAR no later than 30 April 2026 and must pay the applicable service fee in accordance with Prakas No. 016 អ.ស.ហ. dated 5 February 2026 on Public Services of the Accounting and Auditing Regulator.
ACAR emphasizes that failure to submit the 2025 annual financial report may result in enforcement measures in accordance with applicable laws and regulations. Enterprises and NGOs are therefore encouraged to take timely action to ensure compliance and avoid potential penalties.
This notice reflects ACAR’s continued commitment to promoting transparency, accountability, and timely financial reporting among enterprises and non-profit organizations in Cambodia. Proper and timely submission of financial statements plays a critical role in strengthening financial governance, enhancing stakeholder confidence, and supporting the integrity of the financial reporting environment.
Enterprises and NGOs are advised to carefully review the notice and ensure timely submission of the required documents to ACAR to maintain compliance with regulatory requirements.
Click Here Download PDF file of the Notification in English.
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