Our Latest Insights
Access the latest insights from VSD Audit & Assurance on audit, accounting, tax, and regulatory updates in Cambodia. Our expert articles help businesses understand financial reporting requirements, improve compliance with CIFRS, CIFRS for SMEs and CISA, and support informed decision-making
Does Your Cambodian Entity Require an Independent Audit for 2026?
Cambodia’s revised audit criteria under Prakas No. 063 dated 18 August 2026 apply from the 2026 accounting period. Management should assess the entity’s status, financial criteria and previous audit obligations before concluding whether an audit is required. Currency...
Tax, Accounting, Audit and MoC: Your Guide to Annual Compliance in Cambodia 2026
Executive summary Cambodian enterprises should coordinate four distinct annual obligations: tax compliance, financial reporting, independent audit where required, and Ministry of Commerce (MoC) corporate filings. Management should confirm the reporting framework,...
(2026) A Comprehensive Guide to Accounting, Auditing, Tax, NSSF and Post-Registration Compliance Obligations
Executive overview A Cambodian certificate of incorporation establishes the company; it does not complete its compliance programme. Corporate records and accounting begin early, tax registration can be triggered before the first sale, and recruitment creates separate...
Accounting and Auditing Obligations of the Education Sector in Cambodia
Regulatory position reviewed as of 7 October 2026 Disclaimer: This article is provided for general informational purposes only and does not constitute legal, tax, accounting, or professional advice. Regulatory requirements may change and should be assessed based on...
Workshop on Key Challenges and Solutions in Independent Audit and Tax Audit Processes for Factories and Enterprises
Download the slides below: On 2 October 2026, the Textile, Apparel, Footwear & Travel Goods Association in Cambodia (TAFTAC), in collaboration with VSD Audit and Assurance Co., Ltd., organized a workshop on “Key Challenges and Solutions in the Independent Audit...
VSD Participates in Cambodia Accounting Forum 2026
VSD Audit and Assurance Co., Ltd. was honored to participate in the Cambodia Accounting Forum 2026, held on 4 September 2026 at the Diamond Island Convention and Exhibition Centre in Phnom Penh. The Forum was held under the theme “Integrating Sustainability Reporting...
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