{"id":1256,"date":"2026-09-03T03:32:16","date_gmt":"2026-09-03T03:32:16","guid":{"rendered":"https:\/\/vsdkh.com\/?p=1256"},"modified":"2026-09-03T03:32:16","modified_gmt":"2026-09-03T03:32:16","slug":"%e1%9e%8f%e1%9e%98%e1%9f%92%e1%9e%9a%e1%9e%bc%e1%9e%9c%e1%9e%80%e1%9e%b6%e1%9e%9a%e1%9e%9f%e1%9e%9c%e1%9e%93%e1%9e%80%e1%9e%98%e1%9f%92%e1%9e%98%e1%9e%af%e1%9e%80%e1%9e%9a%e1%9e%b6%e1%9e%87%e1%9f%92-3","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/km\/mandatory-independent-audit-requirements-for-casino-businesses-in-cambodia-under-prakas-no-063\/","title":{"rendered":"\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1787\u17b6\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u1780\u17d2\u179a\u17c4\u1798\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Mandatory-Independent-Audit-Requirements-for-Casino-Businesses-in-Cambodia-under-Prakas-No.-063-1024x576.png\" alt=\"\" class=\"wp-image-1258\" srcset=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Mandatory-Independent-Audit-Requirements-for-Casino-Businesses-in-Cambodia-under-Prakas-No.-063-980x551.png 980w, https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Mandatory-Independent-Audit-Requirements-for-Casino-Businesses-in-Cambodia-under-Prakas-No.-063-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u178a\u17c2\u179b\u1794\u17b6\u1793\u1780\u17c2\u179f\u1798\u17d2\u179a\u17bd\u179b\u179a\u1794\u179f\u17cb\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1793\u17b6\u17c6\u1798\u1780\u1793\u17bc\u179c <strong>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc<\/strong> \u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1797\u17c1\u1791\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u179f\u17d2\u1790\u17b7\u178f\u1793\u17c5\u1780\u17d2\u179a\u17c4\u1798\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1787\u17b6\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17d2\u179a\u17c4\u1798 <strong>\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3 \u1785\u17bb\u17c7\u1790\u17d2\u1784\u17c3\u1791\u17b8\u17e1\u17e8 \u1781\u17c2\u179f\u17b8\u17a0\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e6 \u179f\u17d2\u178f\u17b8\u1796\u17b8\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6 \u1793\u17b7\u1784\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799<\/strong>, \u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1780\u17c6\u178e\u178f\u17cb\u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u1790\u17b6\u1787\u17b6\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c2\u179b\u1794\u17b6\u1793\u1780\u17c2\u179f\u1798\u17d2\u179a\u17bd\u179b\u178f\u17d2\u179a\u17bc\u179c\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1785\u17b6\u1794\u17cb\u1796\u17b8 <strong>\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e6 \u178f\u1791\u17c5<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u178f\u17d2\u179a\u17bc\u179c\u1791\u1791\u17bd\u179b\u179a\u1784\u1793\u17bc\u179c\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1787\u17b6\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u1798\u17b6\u178f\u17d2\u179a\u17b6 8 \u1793\u17c3\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 063 \u179a\u17b6\u1799\u1794\u1789\u17d2\u1787\u17b8\u1794\u17d2\u179a\u1797\u17c1\u1791\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1787\u17b6\u1785\u17d2\u179a\u17be\u1793\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1799\u17c9\u17b6\u1784\u1785\u17d2\u1794\u17b6\u179f\u17cb\u17d6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u201c\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u200b\u178a\u17c2\u179b\u200b\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u200b\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u200b\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u201d\u17d4\u201d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1793\u17c1\u17c7\u200b\u1787\u17b6\u200b\u1797\u17b6\u1796\u200b\u1781\u17bb\u179f\u200b\u1782\u17d2\u1793\u17b6\u200b\u178a\u17cf\u200b\u179f\u17c6\u1781\u17b6\u1793\u17cb\u200b\u1798\u17bd\u1799 \u1796\u17b8\u1796\u17d2\u179a\u17c4\u17c7\u200b\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u200b\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u200b\u1780\u17be\u178f\u200b\u1785\u17c1\u1789\u200b\u1796\u17b8\u200b\u179b\u1780\u17d2\u1781\u178e\u17c8\u200b\u1793\u17c3\u200b\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u200b\u179a\u1794\u179f\u17cb\u200b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u200b\u1780\u17d2\u179a\u17c4\u1798 <strong>\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e8<\/strong>, \u1787\u17b6\u1787\u17b6\u1784\u200b\u1782\u17b7\u178f\u200b\u178f\u17c2\u200b\u1796\u17b8\u200b\u1780\u1798\u17d2\u179a\u17b7\u178f\u200b\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u200b\u1791\u17bc\u1791\u17c5\u200b\u1780\u17d2\u179a\u17c4\u1798\u200b\u1798\u17b6\u178f\u17d2\u179a\u17b6 9\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc <strong>\u1798\u17b7\u1793\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u1794\u17c6\u1796\u17c1\u1789\u178f\u17b6\u1798\u179b\u1780\u17d2\u1781\u178e\u17c8\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u1791\u17bc\u1791\u17c5\u1796\u17b8\u179a\u1780\u17d2\u1793\u17bb\u1784\u1785\u17c6\u178e\u17c4\u1798\u1794\u17b8\u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u1785\u17c6\u178e\u17bc\u179b \u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798\u179f\u179a\u17bb\u1794 \u1793\u17b7\u1784\u1793\u17b7\u1799\u17c4\u1787\u17b7\u178f \u178a\u17be\u1798\u17d2\u1794\u17b8\u17b1\u17d2\u1799\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1798\u17b6\u178f\u17d2\u179a\u17b6 8 \u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u1780\u1798\u17d2\u179a\u17b7\u178f\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1791\u17bc\u1791\u17c5\u1782\u17ba\u1787\u17b6\u1780\u17b6\u179a\u179f\u17b6\u1780\u179b\u17d2\u1794\u1784\u178a\u17b6\u1785\u17cb\u178a\u17c4\u1799\u17a1\u17c2\u1780\u1798\u17bd\u1799<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u1798\u17b6\u178f\u17d2\u179a\u17b6 9 \u1798\u17b6\u1793\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u178f\u17c1\u179f\u17d2\u178f\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1787\u17b6\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u178a\u17b6\u1785\u17cb\u178a\u17c4\u1799\u17a1\u17c2\u1780\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u1798\u17b7\u1793\u179f\u17d2\u1790\u17b7\u178f\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1797\u17c1\u1791\u178a\u17c2\u179b\u1794\u17b6\u1793\u1780\u17c6\u178e\u178f\u17cb\u1787\u17b6\u1780\u17cb\u179b\u17b6\u1780\u17cb\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1798\u17b6\u178f\u17d2\u179a\u17b6 8\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1799\u17c4\u1784\u178f\u17b6\u1798\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e9 \u1787\u17b6\u1791\u17bc\u1791\u17c5 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1798\u17bd\u1799\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u1786\u17d2\u179b\u1784\u1780\u17b6\u178f\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799 \u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u179c\u17b6\u1794\u17c6\u1796\u17c1\u1789\u178f\u17b6\u1798\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u1799\u17c9\u17b6\u1784\u17a0\u17c4\u1785\u178e\u17b6\u179f\u17cb <strong>\u179b\u1780\u17d2\u1781\u178e\u17c8\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u1796\u17b8\u179a\u1780\u17d2\u1793\u17bb\u1784\u1785\u17c6\u178e\u17c4\u1798\u179b\u1780\u17d2\u1781\u178e\u17c8\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u1791\u17b6\u17c6\u1784\u1794\u17b8\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c4\u1798<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u1798\u17d2\u179a\u17b7\u178f\u1785\u17c6\u178e\u17bc\u179b\u178a\u17c2\u179b\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17b6\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179c\u17b7\u179f\u17d0\u1799\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u179a\u1794\u179f\u17cb\u1781\u17d2\u179b\u17bd\u1793;<\/li>\n\n\n\n<li>\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798\u179f\u179a\u17bb\u1794\u1799\u17c9\u17b6\u1784\u17a0\u17c4\u1785\u178e\u17b6\u179f\u17cb <strong>\u17e1\u17e0 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u179a\u17c0\u179b (\u17e2,\u17e5 \u179b\u17b6\u1793\u178a\u17bb\u179b\u17d2\u179b\u17b6\u179a)<\/strong>; \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u1787\u17b6\u1798\u1792\u17d2\u1799\u1798\u1793\u17c3 <strong>\u1794\u17bb\u1782\u17d2\u1782\u179b\u17b7\u1780 \u17e1\u17e0\u17e0 \u1793\u17b6\u1780\u17cb \u17ac\u1785\u17d2\u179a\u17be\u1793\u1787\u17b6\u1784\u1793\u17c1\u17c7<\/strong> \u1780\u17d2\u1793\u17bb\u1784\u17a2\u17c6\u17a1\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6\u17d4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u1791\u17c4\u17c7\u1787\u17b6\u1799\u17c9\u17b6\u1784\u178e\u17b6\u1780\u17cf\u178a\u17c4\u1799 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc \u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1798\u17b6\u178f\u17d2\u179a\u17b6 8 \u1787\u17b6\u1780\u17cb\u179b\u17b6\u1780\u17cb\u1782\u17bd\u179a\u178f\u17c2\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u1787\u17b6\u1798\u17bb\u1793\u179f\u17b7\u1793 \u1796\u17b8\u1796\u17d2\u179a\u17c4\u17c7\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u178a\u17b6\u1780\u17cb\u1788\u17d2\u1798\u17c4\u17c7\u1799\u17c9\u17b6\u1784\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1797\u17c1\u1791\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u178f\u17be\u17a2\u17d2\u1793\u1780\u178e\u17b6\u17a2\u17b6\u1785\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1794\u17b6\u1793?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3 \u1780\u17c6\u178e\u178f\u17cb\u17a2\u17c6\u1796\u17b8 <strong>\u201c\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u201d<\/strong> \u1787\u17b6\u200b\u1780\u17b6\u179a\u200b\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u200b\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u200b\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u200b\u178a\u17c2\u179b\u200b\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u200b\u178a\u17c4\u1799 <strong>\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1796\u17b8\u1793\u17b7\u1799\u178f\u1780\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 (\u201cACAR\u201d)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u1782\u17bd\u179a\u178f\u17c2\u1792\u17b6\u1793\u17b6\u1790\u17b6 \u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179a\u1794\u179f\u17cb\u1781\u17d2\u179b\u17bd\u1793\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178a\u17c4\u1799\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u179f\u1798\u179f\u17d2\u179a\u1794\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u1790\u17d2\u1784\u17c3\u1795\u17bb\u178f\u1780\u17c6\u178e\u178f\u17cb\u1794\u1789\u17d2\u1785\u1794\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u1784\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1785\u17c1\u1789\u1798\u178f\u17b7\u1799\u17c4\u1794\u179b\u17cb\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u179b\u17be\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1794\u1789\u17d2\u1785\u1794\u17cb\u17d6<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1798\u17b7\u1793\u17b1\u17d2\u1799\u179b\u17be\u179f\u1796\u17b8\u1794\u17d2\u179a\u17b6\u17c6\u1798\u17bd\u1799\u1781\u17c2\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1794\u17b7\u1791\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c3\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u17d4.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17d2\u1793\u17bb\u1784\u1780\u179a\u178e\u17b8\u178a\u17c2\u179b\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1798\u17b7\u1793\u17a2\u17b6\u1785\u1794\u1789\u17d2\u1785\u1794\u17cb\u1780\u17d2\u1793\u17bb\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b\u1780\u17c6\u178e\u178f\u17cb \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u17a2\u17b6\u1785\u178a\u17b6\u1780\u17cb\u1796\u17b6\u1780\u17d2\u1799\u1791\u17c5 ACAR \u178a\u17be\u1798\u17d2\u1794\u17b8\u179f\u17d2\u1793\u17be\u179f\u17bb\u17c6\u1780\u17b6\u179a\u1796\u1793\u17d2\u1799\u17b6\u179a\u1796\u17c1\u179b\u178a\u17c4\u1799\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u17a0\u17c1\u178f\u17bb\u1795\u179b\u179f\u1798\u179f\u17d2\u179a\u1794\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u178a\u17c2\u179b\u1798\u17b6\u1793\u1786\u17d2\u1793\u17b6\u17c6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c5\u1790\u17d2\u1784\u17c3\u1791\u17b8 <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 \u17e3\u17e1 \u1781\u17c2\u1792\u17d2\u1793\u17bc \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e6<\/strong>, \u1787\u17b6\u1792\u1798\u17d2\u1798\u178f\u17b6 \u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1794\u1789\u17d2\u1785\u1794\u17cb\u178a\u17c4\u1799 <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 30 \u1781\u17c2\u1798\u17b7\u1790\u17bb\u1793\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2027<\/strong>, \u179b\u17bb\u17c7\u178f\u17d2\u179a\u17b6\u178f\u17c2\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u1780\u17b6\u179a\u1794\u1793\u17d2\u178f\u179f\u17d2\u179a\u1794\u178f\u17b6\u1798\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u178a\u17c2\u179b\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17b6\u1793\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u178a\u17c2\u179b\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1787\u17b6\u1798\u17bd\u1799 ACAR<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u179f\u17d2\u1790\u17b7\u178f\u1793\u17c5\u1780\u17d2\u179a\u17c4\u1798\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u178a\u17b6\u1780\u17cb\u17af\u1780\u179f\u17b6\u179a\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u179a\u1794\u179f\u17cb\u179c\u17b6 <strong>\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u178a\u17c2\u179b\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/strong>; \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u1793\u17c3 <strong>\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u200b\u179a\u1794\u179f\u17cb\u200b\u17a2\u17d2\u1793\u1780\u200b\u179f\u179c\u1793\u1780\u179a\u200b\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u1787\u17b6\u1798\u17bd\u1799 ACAR \u1798\u17b7\u1793\u17b1\u17d2\u1799\u17a0\u17bd\u179f\u1796\u17b8\u17d6<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1794\u17d2\u179a\u17b6\u17c6\u1798\u17bd\u1799\u1781\u17c2 \u1793\u17b7\u1784\u1798\u17d2\u1797\u17c3\u1790\u17d2\u1784\u17c3 \u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1794\u17b7\u1791\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c3\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u17d4.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u178a\u17c2\u179b\u1798\u17b6\u1793 <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 \u17e3\u17e1 \u1781\u17c2\u1792\u17d2\u1793\u17bc \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e6<\/strong> \u1793\u17c5\u1785\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6 \u1790\u17d2\u1784\u17c3\u1795\u17bb\u178f\u1780\u17c6\u178e\u178f\u17cb\u1793\u17c3\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u17b6\u1780\u17d2\u1799\u1787\u17b6\u1792\u1798\u17d2\u1798\u178f\u17b6\u1782\u17ba <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 20 \u1781\u17c2\u1780\u1780\u17d2\u1780\u178a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2027<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u17b6\u1780\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1792\u17d2\u179c\u17be\u17a1\u17be\u1784\u179f\u17d2\u179a\u1794\u178f\u17b6\u1798\u1791\u1798\u17d2\u179a\u1784\u17cb\u1794\u17c2\u1794\u1794\u1791 \u1793\u17b7\u1784\u1793\u17b8\u178f\u17b7\u179c\u17b7\u1792\u17b8\u178a\u17c2\u179b\u1780\u17c6\u178e\u178f\u17cb\u178a\u17c4\u1799 ACAR\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u178f\u17be\u1798\u17b6\u1793\u1780\u17b6\u179a\u179b\u17be\u1780\u179b\u17c2\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c2\u179a\u17ac\u1791\u17c1?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3 \u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1799\u1793\u17d2\u178f\u1780\u17b6\u179a\u179b\u17be\u1780\u179b\u17c2\u1784\u1798\u17b6\u1793\u1780\u17c6\u178e\u178f\u17cb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u179f\u17d2\u1790\u17b7\u178f\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e8\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e8 \u17a2\u17b6\u1785\u178a\u17b6\u1780\u17cb\u1796\u17b6\u1780\u17d2\u1799\u1791\u17c5 ACAR \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u179b\u17be\u1780\u179b\u17c2\u1784\u1796\u17b8\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799 \u1780\u17d2\u1793\u17bb\u1784\u1780\u179a\u178e\u17b8\u178a\u17c2\u179b\u1781\u17d2\u179b\u17bd\u1793\u1798\u17b6\u1793 <strong>\u1798\u17b7\u1793\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u179a\u1799\u17c8\u1796\u17c1\u179b\u178a\u1794\u17cb\u1796\u17b8\u179a\u1781\u17c2\u1787\u17b6\u1794\u17cb\u17d7\u1782\u17d2\u1793\u17b6\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u178a\u17c2\u179b\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1790\u17d2\u1798\u17b8\u17d7\u1794\u17c6\u1795\u17bb\u178f<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u179b\u17be\u1780\u179b\u17c2\u1784\u1798\u17b7\u1793\u1798\u17c2\u1793\u1787\u17b6\u179f\u17d2\u179c\u17d0\u1799\u1794\u17d2\u179a\u179c\u178f\u17d2\u178f\u17b7\u1791\u17c1\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u1798\u17b6\u1793\u179f\u17b7\u1791\u17d2\u1792\u17b7\u178f\u17d2\u179a\u17bc\u179c\u178a\u17b6\u1780\u17cb\u1796\u17b6\u1780\u17d2\u1799\u179f\u17bb\u17c6\u179b\u17be\u1780\u179b\u17c2\u1784\u179a\u1794\u179f\u17cb\u1781\u17d2\u179b\u17bd\u1793\u1791\u17c5 ACAR\u17d6<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1798\u17b7\u1793\u17b1\u17d2\u1799\u179b\u17be\u179f\u1796\u17b8 30 \u1790\u17d2\u1784\u17c3\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1794\u17b7\u1791\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c3\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1793\u17b7\u1784\u1794\u1784\u17cb\u1790\u17d2\u179b\u17c3\u179f\u17c1\u179c\u17b6\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8\u1787\u17b6\u1792\u179a\u1798\u17b6\u1793 \u179f\u17d2\u179a\u1794\u178f\u17b6\u1798\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7\u1787\u17b6\u1792\u179a\u1798\u17b6\u1793\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7\u17a0\u17be\u1799 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u178a\u17c2\u179b\u1794\u17b6\u1793\u1794\u1789\u17d2\u1788\u1794\u17cb \u17ac\u1795\u17d2\u17a2\u17b6\u1780\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u1798\u17b7\u1793\u1782\u17bd\u179a\u179f\u1793\u17d2\u1798\u178f\u1790\u17b6\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u179a\u1794\u179f\u17cb\u1781\u17d2\u179b\u17bd\u1793\u1793\u17b9\u1784\u1794\u1789\u17d2\u1785\u1794\u17cb\u178a\u17c4\u1799\u179f\u17d2\u179c\u17d0\u1799\u1794\u17d2\u179a\u179c\u178f\u17d2\u178f\u17b7\u1793\u17c4\u17c7\u1791\u17c1\u17d4 \u1793\u17b8\u178f\u17b7\u179c\u17b7\u1792\u17b8\u179b\u17be\u1780\u179b\u17c2\u1784\u178a\u17c2\u179b\u1780\u17c6\u178e\u178f\u17cb\u178a\u17c4\u1799\u1798\u17b6\u178f\u17d2\u179a\u17b6 15 \u1782\u17bd\u179a\u178f\u17c2\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u1793\u17c5\u1780\u1793\u17d2\u179b\u17c2\u1784\u178a\u17c2\u179b\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17b6\u1793\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796\u1785\u17b6\u1794\u17cb\u1796\u17b8\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e6<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e2\u17e6 \u1785\u17c2\u1784\u1790\u17b6 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1793\u17b6\u1793\u17b6\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799 \u1780\u17d2\u179a\u17c4\u1798\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e8 \u178a\u179b\u17cb \u17e1\u17e1 \u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1782\u17c4\u179a\u1796\u178f\u17b6\u1798\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1790\u17d2\u1798\u17b8\u17d6<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1785\u17b6\u1794\u17cb\u1796\u17b8\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e6 \u178f\u1791\u17c5\u17d4.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 563 \u179f\u17a0\u179c.\u1794\u17d2\u179a\u1780 \u1785\u17bb\u17c7\u1790\u17d2\u1784\u17c3\u1791\u17b8 10 \u1781\u17c2\u1780\u1780\u17d2\u1780\u178a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2020 \u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179b\u17bb\u1794\u1785\u17c4\u179b \u1781\u178e\u17c8\u178a\u17c2\u179b\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd\u178e\u17c2\u1793\u17b6\u17c6\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178a\u17c2\u179b\u1798\u17b6\u1793\u179f\u17d2\u179a\u17b6\u1794\u17cb\u178a\u17c2\u179b\u1785\u17c1\u1789\u1780\u17d2\u179a\u17c4\u1798\u1794\u17d2\u179a\u1780\u17b6\u179f\u1793\u17c4\u17c7\u1793\u17c5\u178f\u17c2\u1798\u17b6\u1793\u179f\u17bb\u1796\u179b\u1797\u17b6\u1796\u179a\u17a0\u17bc\u178f\u178a\u179b\u17cb\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1787\u17c6\u1793\u17bd\u179f\u178a\u17c4\u1799\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd\u178e\u17c2\u1793\u17b6\u17c6\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1790\u17d2\u1798\u17b8\u17d4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u1785\u17c6\u178e\u17bb\u1785\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u179a\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb <strong>\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e6 \u178f\u1791\u17c5<\/strong>, \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u200b\u178a\u17c2\u179b\u200b\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u200b\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u200b\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u200b\u1793\u17c5\u200b\u1780\u17d2\u1793\u17bb\u1784\u200b\u1794\u17d2\u179a\u1791\u17c1\u179f\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u178f\u17d2\u179a\u17bc\u179c\u200b\u1794\u17b6\u1793\u200b\u1780\u17c6\u178e\u178f\u17cb\u200b\u1799\u17c9\u17b6\u1784\u200b\u1785\u17d2\u1794\u17b6\u179f\u17cb\u200b\u179b\u17b6\u179f\u17cb\u200b\u1780\u17d2\u179a\u17c4\u1798\u200b\u1798\u17b6\u178f\u17d2\u179a\u17b6 8 \u1793\u17c3\u200b\u1794\u17d2\u179a\u1780\u17b6\u179f\u200b\u179b\u17c1\u1781 063 \u1790\u17b6\u200b\u1787\u17b6\u200b\u1780\u1798\u17d2\u1798\u179c\u178f\u17d2\u1790\u17bb\u200b\u1793\u17c3 <strong>\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1787\u17b6\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u1793\u17c1\u17c7\u1782\u17ba\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u178b\u17b6\u1793\u17c8\u179a\u1794\u179f\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1787\u17b6\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u179a\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc \u17a0\u17be\u1799\u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7\u179c\u17b6\u178a\u17b6\u1785\u17cb\u178a\u17c4\u1799\u17a1\u17c2\u1780\u1796\u17b8\u179b\u1780\u17d2\u1781\u178e\u17c8\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u1791\u17c6\u17a0\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1791\u17bc\u1791\u17c5\u1780\u17d2\u179a\u17c4\u1798\u1798\u17b6\u178f\u17d2\u179a\u17b6 9\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u179a\u1780\u17b6\u179f\u17ca\u17b8\u178e\u17bc\u1782\u17bd\u179a\u178f\u17c2\u1792\u17b6\u1793\u17b6\u1790\u17b6\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u17c0\u1794\u1785\u17c6\u1791\u17b6\u1793\u17cb\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u17d4;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178a\u17c4\u1799\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1796\u17b8 ACAR;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1799\u17c4\u1794\u179b\u17cb\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u1789\u17d2\u1785\u1794\u17cb\u1780\u17d2\u1793\u17bb\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b\u1794\u17d2\u179a\u17b6\u17c6\u1798\u17bd\u1799\u1781\u17c2\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1780\u17b6\u179b\u1794\u179a\u17b7\u1785\u17d2\u1786\u17c1\u1791\u1794\u17b7\u1791\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799; \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u178a\u17c2\u179b\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u178a\u17b6\u1780\u17cb\u1787\u17bc\u1793 ACAR \u1780\u17d2\u1793\u17bb\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b\u1794\u17d2\u179a\u17b6\u17c6\u1798\u17bd\u1799\u1781\u17c2 \u1793\u17b7\u1784\u1798\u17d2\u1797\u17c3\u1790\u17d2\u1784\u17c3\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1794\u17b7\u1791\u1794\u1789\u17d2\u1785\u1794\u17cb\u17d4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u1795\u17c2\u1793\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c6\u1794\u17bc\u1784\u1782\u17ba\u1798\u17b6\u1793\u179f\u17b6\u179a\u17c8\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u178a\u17be\u1798\u17d2\u1794\u17b8\u1792\u17b6\u1793\u17b6\u1794\u17b6\u1793\u1793\u17bc\u179c\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1790\u17d2\u1798\u17b8\u17d4.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u17af\u1780\u179f\u17b6\u179a\u1799\u17c4\u1784\u1795\u17d2\u1793\u17c2\u1780\u1785\u17d2\u1794\u17b6\u1794\u17cb\u17d6<\/strong> \u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3 \u1785\u17bb\u17c7\u1790\u17d2\u1784\u17c3\u1791\u17b8\u17e1\u17e8 \u1781\u17c2\u179f\u17b8\u17a0\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e6 \u179f\u17d2\u178f\u17b8\u1796\u17b8\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6 \u1793\u17b7\u1784\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u17d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1791\u17b6\u1789\u1799\u1780\u1794\u17d2\u179a\u1780\u17b6\u179f\u1793\u17c5\u1791\u17b8\u1793\u17c1\u17c7\u17d6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/20260826122428_%E1%9E%80%E1%9F%A8_%E1%9F%A1%E1%9F%A8_%E1%9F%A8_%E1%9F%A2%E1%9F%A0%E1%9F%A2%E1%9F%A6_%E1%9F%A0%E1%9F%A6%E1%9F%A3_%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%80%E1%9E%B6%E1%9E%9F%E1%9E%9F%E1%9F%92%E1%9E%8A%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%8F%E1%9E%96%E1%9F%92%E1%9E%9C%E1%9E%80%E1%9E%B7%E1%9E%85%E1%9F%92%E1%9E%85%E1%9E%8A%E1%9E%B6%E1%9E%80%E1%9F%8B%E1%9E%8F%E1%9E%98%E1%9F%92%E1%9E%80%E1%9E%9B%E1%9F%8B%E1%9E%9A%E1%9E%94%E1%9E%B6%E1%9E%99%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%8E%E1%9F%8D%E1%9E%A0%E1%9E%B7%E1%9E%9A%E1%9E%89.pdf\">KH: \u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Prakas-063-Obligation-to-file-annual-financial-statements-and-submit-financial-statements-for-independent-audit.pdf\">\u17a2\u1784\u17cb\u1782\u17d2\u179b\u17c1\u179f\u17d6 \u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u1780\u17b6\u179a\u1794\u178a\u17b7\u179f\u17c1\u1792\u17d6<\/strong> \u17a2\u178f\u17d2\u1790\u1794\u1791\u1793\u17c1\u17c7\u1795\u17d2\u178f\u179b\u17cb\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u1791\u17bc\u1791\u17c5\u178a\u17c4\u1799\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3 \u17a0\u17be\u1799\u1798\u17b7\u1793\u1798\u17c2\u1793\u1787\u17b6\u178a\u17c6\u1794\u17bc\u1793\u17d2\u1798\u17b6\u1793\u1795\u17d2\u1793\u17c2\u1780\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u17ac\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u1795\u17d2\u179f\u17c1\u1784\u1791\u17c0\u178f\u1791\u17c1\u17d4 \u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1782\u17bd\u179a\u178f\u17c2\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u178a\u17c4\u1799\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u17a2\u1784\u17d2\u1782\u17a0\u17c1\u178f\u17bb \u1793\u17b7\u1784\u1780\u17b6\u179b\u17c8\u1791\u17c1\u179f\u17c8\u1787\u17b6\u1780\u17cb\u179b\u17b6\u1780\u17cb\u179a\u1794\u179f\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f \u179a\u17bd\u1798\u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1794\u1791\u1794\u1789\u17d2\u1787\u17b6 \u1793\u17b7\u1784\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f ACAR \u179a\u1794\u179f\u17cb\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u178a\u17c2\u179b\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17b6\u1793\u17d4.<\/p>","protected":false},"excerpt":{"rendered":"<p>Cambodia\u2019s revised statutory audit framework expressly brings enterprises operating casino businesses within the category of enterprises subject to mandatory independent audit. Under Prakas No. 063 dated 18 August 2026 on the Obligations to File Annual Financial Statements and Submit Financial Statements for Independent Audit, casino businesses are specifically identified as enterprises required to submit their [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":1258,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,15],"tags":[],"class_list":["post-1256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-auditing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mandatory Independent Audit Requirements for Casino Businesses in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsdkh.com\/km\/\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mandatory Independent Audit Requirements for Casino Businesses in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"Cambodia\u2019s revised statutory audit framework expressly brings enterprises operating casino businesses within the category of enterprises subject to mandatory independent audit. 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