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
VSD Supports ACAR’s Dissemination Workshop on Compliance Enhancement Project Task Force
VSD Audit & Assurance Co., Ltd. is proud to sponsor the dissemination workshop on the “Compliance Enhancement Project Task Force,” organized by the Accounting and Auditing Regulator (ACAR) of the Non-Bank Financial Services Authority on Wednesday morning, 29 April…
VSD Audit & Assurance Shares Practical Audit Insights with CamEd Year 3 Students
VSD Audit and Assurance Co., Ltd. was pleased to deliver an insightful presentation to Year 3 students in the Statutory Auditing course at CamEd Business School on 29 April 2026. The session provided students with practical perspectives on real-world audit work,…
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…
Customer Due Diligence Measures in the Trust Sector: Guideline No. 006 26 N.B T K N N. on April 27 2026
The Trust Regulator issue the guideline No. 006 26 N.B T K N N. on April 27 2026 for the implementation of Know Your Client in the Trust Sector. The guideline establishes technical measures for customer due diligence in Cambodia’s trust sector. It requires trustees…
Extension of Deadline for Submission of Request Letters for 2025 Annual Financial Statements Not Subject to an Independence Audit
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…
Importance of Prakas No. 005 on the Preparation of Annual Financial Statements of Real Estate Developers in Cambodia
The Real Estate Business & Pawnshop Regulator has issued a notification dated 2 April 2026 regarding the implementation of Prakas No. 005, អ.ស.ហ.ប្រ.ក dated 8 January 2026, approved by the Non-Banking Financial Services Authority (FSA). This Prakas establishes the…
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