{"id":1263,"date":"2026-09-03T06:54:10","date_gmt":"2026-09-03T06:54:10","guid":{"rendered":"https:\/\/vsdkh.com\/?p=1263"},"modified":"2026-09-03T06:54:34","modified_gmt":"2026-09-03T06:54:34","slug":"independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/km\/independent-audit-requirements-for-not-for-profit-organisations-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\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u1784\u17d2\u1782\u1780\u17b6\u179a\u1798\u17b7\u1793\u179f\u17d2\u179c\u17c2\u1784\u179a\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17c1\u1789\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\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063-1024x576.png\" alt=\"\" class=\"wp-image-1265\" srcset=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063-980x551.png 980w, https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-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\">Cambodia\u2019s revised financial reporting framework establishes specific independent audit requirements for <strong>not-for-profit organisations (\u201cNPOs\u201d) and their projects<\/strong>.<\/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>, the audit requirements for not-for-profit organisations are assessed separately from those applicable to commercial enterprises.<\/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\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1790\u17d2\u1798\u17b8\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\">1. Project-Level Independent Audit Requirement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Article 10 provides that the financial statements of a project must be submitted for independent audit where the project has:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Total project cost exceeding KHR 2 billion<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Equivalent to USD 500,000<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The wording of the Prakas is <strong>\u201c\u179b\u17be\u179f\u201d<\/strong> KHR 2 billion. Accordingly, the statutory trigger is a project cost above that amount.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This requirement applies at the <strong>project level<\/strong> and should therefore be distinguished from the separate audit test applicable to the annual financial statements of the not-for-profit organisation itself.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. When Must the NPO\u2019s Annual Financial Statements Be Audited?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The annual financial statements of a not-for-profit organisation are required to undergo independent audit where <strong>\u1791\u17b6\u17c6\u1784\u1796\u17b8\u179a<\/strong> of the following conditions are satisfied:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u1791\u17b8 1 \u2013 \u1780\u17b6\u179a\u1785\u17c6\u178e\u17b6\u1799\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1780\u17b6\u179a\u1785\u17c6\u178e\u17b6\u1799\u179f\u179a\u17bb\u1794\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u179b\u17be\u179f\u1796\u17b8\u17d6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u17e3 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u179a\u17c0\u179b (\u17e7\u17e5\u17e0,\u17e0\u17e0\u17e0 \u178a\u17bb\u179b\u17d2\u179b\u17b6\u179a\u17a2\u17b6\u1798\u17c1\u179a\u17b7\u1780)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The calculation excludes the cost of projects that are themselves subject to independent audit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u1791\u17b8 2 \u2013 \u1794\u17bb\u1782\u17d2\u1782\u179b\u17b7\u1780<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u1785\u17c6\u1793\u17bd\u1793\u1794\u17bb\u1782\u17d2\u1782\u179b\u17b7\u1780\u1787\u17b6\u1798\u1792\u17d2\u1799\u1798\u1780\u17d2\u1793\u17bb\u1784\u1798\u17bd\u1799\u1786\u17d2\u1793\u17b6\u17c6\u1782\u17ba\u17d6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>20 employees or more.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Both conditions must be met before the annual financial statements of the NPO fall within this mandatory audit requirement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17a7\u1791\u17b6\u17a0\u179a\u178e\u17cd<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An NPO has:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>annual expenditure of KHR 4 billion, excluding projects separately subject to audit; and<\/li>\n\n\n\n<li>an average of 25 employees during the year.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Both conditions are met and the NPO\u2019s annual financial statements would therefore be subject to independent audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the same NPO had only 15 employees on average during the year, the annual financial statements would not become subject to mandatory audit solely under this test, although individual projects may still separately require audit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Audit Frequency for NPO Projects<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Article 11 also determines how frequently qualifying projects must be audited.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1782\u1798\u17d2\u179a\u17c4\u1784\u200b\u178a\u17c2\u179b\u200b\u1798\u17b6\u1793\u200b\u179a\u1799\u17c8\u1796\u17c1\u179b\u200b\u1798\u17b7\u1793\u200b\u179b\u17be\u179f\u200b\u1796\u17b8 18 \u1781\u17c2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A project with a duration not exceeding <strong>\u179a\u1799\u17c8\u1796\u17c1\u179b 18 \u1781\u17c2\u17a2\u17b6\u1785\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\u17c2\u1798\u17bd\u1799\u1794\u17c9\u17bb\u178e\u17d2\u178e\u17c4\u17c7<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1782\u1798\u17d2\u179a\u17c4\u1784\u179b\u17be\u179f\u1796\u17b8 18 \u1781\u17c2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A project with a duration exceeding <strong>\u17e1\u17e8 \u1781\u17c2<\/strong> must be subject to independent audit, with:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1798\u17bd\u1799\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179a\u1799\u17c8\u1796\u17c1\u179b\u178a\u1794\u17cb\u1796\u17b8\u179a\u1781\u17c2\u1793\u17b8\u1798\u17bd\u1799\u17d7\u17d4.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is particularly important for multi-year projects and donor-funded programmes that extend beyond a single accounting period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Voluntary Independent Audit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Where an NPO or an NPO project does not meet the mandatory conditions under Article 10, it may nevertheless voluntarily submit its financial statements for independent audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Such a voluntary audit should be distinguished from the statutory audit requirement imposed by Prakas No. 063.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Who Can Perform the Independent Audit?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1782\u17c4\u179b\u1794\u17c6\u178e\u1784\u1793\u17c3\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e3 <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> \u1798\u17b6\u1793\u1793\u17d0\u1799\u1790\u17b6 \u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u179b\u17be\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u178a\u17c2\u179b\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\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\">Accordingly, an NPO or qualifying project subject to mandatory audit should ensure that the audit is performed by an appropriately licensed auditor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Audit Completion and Filing Deadlines<\/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\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\">The audited annual financial statements and independent auditor\u2019s report must then be filed with ACAR no later than:<\/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\">For an NPO with an accounting year ending <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>, this would ordinarily mean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>audit completion by <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 30 \u1781\u17c2\u1798\u17b7\u1790\u17bb\u1793\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2027<\/strong>; \u1793\u17b7\u1784<\/li>\n\n\n\n<li>filing with ACAR by <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 20 \u1781\u17c2\u1780\u1780\u17d2\u1780\u178a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2027<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Where completion within the prescribed period is not possible, the Prakas permits an application to ACAR for an extension in accordance with the applicable requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. What Happens If the NPO No Longer Meets the Audit Conditions?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Article 16 provides a specific mechanism for a not-for-profit organisation that no longer meets the conditions in Article 10.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In that situation, the NPO ceases to be subject to the requirement to submit its annual financial statements for independent audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u1791\u17c4\u17c7\u1799\u17c9\u17b6\u1784\u178e\u17b6\u1780\u17cf\u178a\u17c4\u1799 \u179c\u17b6\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u17d6<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1787\u17bc\u1793\u178a\u17c6\u178e\u17b9\u1784\u1787\u17b6\u179b\u17b6\u1799\u179b\u1780\u17d2\u1781\u178e\u17cd\u17a2\u1780\u17d2\u179f\u179a\u1791\u17c5 ACAR \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\u17d4.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is different from the exemption mechanism applicable to certain enterprises under Article 15.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For NPOs, the Prakas specifically requires a <strong>written notification to ACAR<\/strong> when the Article 10 conditions are no longer met.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. Filing Requirement for NPOs Not Subject to Audit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An NPO that is not subject to independent audit is still required to file its annual financial statements with ACAR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The filing deadline is:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Three months and twenty days after the closing date of the accounting period.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For an accounting period ending <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 \u17e3\u17e1 \u1781\u17c2\u1792\u17d2\u1793\u17bc<\/strong>, \u1793\u17c1\u17c7\u1787\u17b6\u1792\u1798\u17d2\u1798\u178f\u17b6\u178f\u17d2\u179a\u17bc\u179c\u1782\u17d2\u1793\u17b6\u1791\u17c5\u1793\u17b9\u1784 <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 20 \u1781\u17c2\u1798\u17c1\u179f\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u1794\u1793\u17d2\u1791\u17b6\u1794\u17cb<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. Late Filing Penalties for NPOs Not Subject to Independent Audit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For a not-for-profit organisation that is <strong>\u1798\u17b7\u1793\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<\/strong>, late filing of annual financial statements with ACAR is subject to an administrative fine of:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">KHR 1.2 million (USD 300) per month of delay.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The total late-filing penalty for each accounting period is capped at:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e7,\u17e2 \u179b\u17b6\u1793\u179a\u17c0\u179b (\u17e1,\u17e8\u17e0\u17e0 \u178a\u17bb\u179b\u17d2\u179b\u17b6\u179a\u17a2\u17b6\u1798\u17c1\u179a\u17b7\u1780)\u17d4.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The penalty is calculated from the month in which the filing deadline falls until the month in which ACAR receives the complete filing together with the annual financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The specific penalties under Articles 21 to 23 apply to entities <strong>\u1798\u17b7\u1793\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<\/strong> and should therefore not be automatically extended to audited NPOs without considering other applicable legal provisions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">10. Effective from the 2026 Accounting Period<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Article 26 provides that the independent audit requirements under Articles 8 to 11 apply:<\/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\">Prakas No. 563 MEF.PrK dated 10 July 2020 has been repealed, while existing implementing guidelines issued under that Prakas remain in force until they are replaced by new implementing guidelines.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Takeaway for Not-for-Profit Organisations<\/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>, NPOs should assess their audit obligations at <strong>two separate levels<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Individual projects<\/strong> \u2014 where total project cost exceeds KHR 2 billion; and<\/li>\n\n\n\n<li><strong>The NPO\u2019s annual financial statements<\/strong> \u2014 where annual expenditure exceeds KHR 3 billion, excluding separately audited projects, and average employees are 20 or more.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Management should not assume that an audit of the organisation automatically satisfies the separate statutory requirements applicable to individual qualifying projects, or vice versa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NPOs should therefore identify qualifying projects early, calculate their annual expenditure and average employee numbers carefully, and plan audit engagements in sufficient time to meet the statutory completion and filing deadlines.<\/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> This article provides general information based on Prakas No. 063 and does not constitute legal, accounting or other professional advice. The application of the requirements should be considered based on the particular facts and circumstances of the organisation or project together with applicable Cambodian laws, regulations and ACAR implementing guidance.<\/p>","protected":false},"excerpt":{"rendered":"<p>Cambodia\u2019s revised financial reporting framework establishes specific independent audit requirements for not-for-profit organisations (\u201cNPOs\u201d) and their projects. Under Prakas No. 063 dated 18 August 2026 on the Obligations to File Annual Financial Statements and Submit Financial Statements for Independent Audit, the audit requirements for not-for-profit organisations are assessed separately from those applicable to commercial enterprises. [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":1265,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,15],"tags":[],"class_list":["post-1263","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>Independent Audit Requirements for Not-for-Profit Organisations 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\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"Cambodia\u2019s revised financial reporting framework establishes specific independent audit requirements for not-for-profit organisations (\u201cNPOs\u201d) and their projects. Under Prakas No. 063 dated 18 August 2026 on the Obligations to File Annual Financial Statements and Submit Financial Statements for Independent Audit, the audit requirements for not-for-profit organisations are assessed separately from those applicable to commercial enterprises. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vsdkh.com\/km\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/\" \/>\n<meta property=\"og:site_name\" content=\"VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/VSDVSDAudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-03T06:54:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-03T06:54:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063-1024x576.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Vathana\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vathana\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 \u1793\u17b6\u1791\u17b8\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/\"},\"author\":{\"name\":\"Vathana\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/person\\\/fd9259e8ece55cd8380483e6dbdb645b\"},\"headline\":\"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063\",\"datePublished\":\"2026-09-03T06:54:10+00:00\",\"dateModified\":\"2026-09-03T06:54:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/\"},\"wordCount\":1125,\"publisher\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png\",\"articleSection\":[\"Accounting\",\"Auditing\"],\"inLanguage\":\"km\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/\",\"name\":\"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png\",\"datePublished\":\"2026-09-03T06:54:10+00:00\",\"dateModified\":\"2026-09-03T06:54:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/#breadcrumb\"},\"inLanguage\":\"km\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"km\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/#primaryimage\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png\",\"contentUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png\",\"width\":1672,\"height\":941},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/vsdkh.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#website\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/\",\"name\":\"VSD AUDIT AND ASSURANCE\",\"description\":\"VSD AUDIT AND ASSURANCE\",\"publisher\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/vsdkh.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"km\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\",\"name\":\"VSD AUDIT AND ASSURANCE\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"km\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/cropped-android-chrome-512x512-1.png\",\"contentUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/cropped-android-chrome-512x512-1.png\",\"width\":512,\"height\":512,\"caption\":\"VSD AUDIT AND ASSURANCE\"},\"image\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/VSDVSDAudit\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/person\\\/fd9259e8ece55cd8380483e6dbdb645b\",\"name\":\"Vathana\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"km\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g\",\"caption\":\"Vathana\"},\"description\":\"With over 13 years of experience in audit, assurance, and advisory services across diverse industries, Vathan provides practical insights, strong technical expertise, and high-quality professional solutions tailored to clients\u2019 needs. Vathan holds degrees in TEFL and Finance, is ACCA-qualified, and has completed the Strategic Executive Program at Harvard Online. He is a licensed auditor (ACAR), a registered tax agent (GDT), and a member of ACCA and KICPAA. As Partner and CEO of VSD Audit and Assurance Co., Ltd., Vathan leads the firm in delivering trusted audit, compliance, tax, and advisory services that support clients\u2019 sustainable growth.\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/km\\\/author\\\/vathana\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vsdkh.com\/km\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/","og_locale":"en_US","og_type":"article","og_title":"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE","og_description":"Cambodia\u2019s revised financial reporting framework establishes specific independent audit requirements for not-for-profit organisations (\u201cNPOs\u201d) and their projects. Under Prakas No. 063 dated 18 August 2026 on the Obligations to File Annual Financial Statements and Submit Financial Statements for Independent Audit, the audit requirements for not-for-profit organisations are assessed separately from those applicable to commercial enterprises. [&hellip;]","og_url":"https:\/\/vsdkh.com\/km\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/","og_site_name":"VSD AUDIT AND ASSURANCE","article_publisher":"https:\/\/www.facebook.com\/VSDVSDAudit","article_published_time":"2026-09-03T06:54:10+00:00","article_modified_time":"2026-09-03T06:54:34+00:00","og_image":[{"width":1024,"height":576,"url":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063-1024x576.png","type":"image\/png"}],"author":"Vathana","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Vathana","Est. reading time":"6 \u1793\u17b6\u1791\u17b8"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/#article","isPartOf":{"@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/"},"author":{"name":"Vathana","@id":"https:\/\/vsdkh.com\/#\/schema\/person\/fd9259e8ece55cd8380483e6dbdb645b"},"headline":"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063","datePublished":"2026-09-03T06:54:10+00:00","dateModified":"2026-09-03T06:54:34+00:00","mainEntityOfPage":{"@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/"},"wordCount":1125,"publisher":{"@id":"https:\/\/vsdkh.com\/#organization"},"image":{"@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/#primaryimage"},"thumbnailUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png","articleSection":["Accounting","Auditing"],"inLanguage":"km"},{"@type":"WebPage","@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/","url":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/","name":"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE","isPartOf":{"@id":"https:\/\/vsdkh.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/#primaryimage"},"image":{"@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/#primaryimage"},"thumbnailUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png","datePublished":"2026-09-03T06:54:10+00:00","dateModified":"2026-09-03T06:54:34+00:00","breadcrumb":{"@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/#breadcrumb"},"inLanguage":"km","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/"]}]},{"@type":"ImageObject","inLanguage":"km","@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/#primaryimage","url":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png","contentUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Independent-Audit-Requirements-for-Not-for-Profit-Organisations-in-Cambodia-under-Prakas-No.-063.png","width":1672,"height":941},{"@type":"BreadcrumbList","@id":"https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/vsdkh.com\/"},{"@type":"ListItem","position":2,"name":"Independent Audit Requirements for Not-for-Profit Organisations in Cambodia under Prakas No. 063"}]},{"@type":"WebSite","@id":"https:\/\/vsdkh.com\/#website","url":"https:\/\/vsdkh.com\/","name":"\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 VSD","description":"\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 VSD","publisher":{"@id":"https:\/\/vsdkh.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vsdkh.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"km"},{"@type":"Organization","@id":"https:\/\/vsdkh.com\/#organization","name":"\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 VSD","url":"https:\/\/vsdkh.com\/","logo":{"@type":"ImageObject","inLanguage":"km","@id":"https:\/\/vsdkh.com\/#\/schema\/logo\/image\/","url":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/cropped-android-chrome-512x512-1.png","contentUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/cropped-android-chrome-512x512-1.png","width":512,"height":512,"caption":"VSD AUDIT AND ASSURANCE"},"image":{"@id":"https:\/\/vsdkh.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/VSDVSDAudit"]},{"@type":"Person","@id":"https:\/\/vsdkh.com\/#\/schema\/person\/fd9259e8ece55cd8380483e6dbdb645b","name":"\u179c\u178c\u17d2\u178d\u1793\u17b6","image":{"@type":"ImageObject","inLanguage":"km","@id":"https:\/\/secure.gravatar.com\/avatar\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g","caption":"Vathana"},"description":"\u178a\u17c4\u1799\u1798\u17b6\u1793\u1794\u1791\u1796\u17b7\u179f\u17c4\u1792\u1793\u17cd\u1787\u17b6\u1784 13 \u1786\u17d2\u1793\u17b6\u17c6\u1780\u17d2\u1793\u17bb\u1784\u179c\u17b7\u179f\u17d0\u1799\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 \u1793\u17b7\u1784\u179f\u17c1\u179c\u17b6\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1799\u17c4\u1794\u179b\u17cb\u1793\u17c5\u1791\u17bc\u1791\u17b6\u17c6\u1784\u17a7\u179f\u17d2\u179f\u17b6\u17a0\u1780\u1798\u17d2\u1798\u1785\u1798\u17d2\u179a\u17bb\u17c7 \u179b\u17c4\u1780 Vathan \u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1780\u17b6\u179a\u1799\u179b\u17cb\u178a\u17b9\u1784\u1787\u17b6\u1780\u17cb\u179f\u17d2\u178f\u17c2\u1784 \u1787\u17c6\u1793\u17b6\u1789\u1794\u1785\u17d2\u1785\u17c1\u1780\u1791\u17c1\u179f\u179a\u17b9\u1784\u1798\u17b6\u17c6 \u1793\u17b7\u1784\u178a\u17c6\u178e\u17c4\u17c7\u179f\u17d2\u179a\u17b6\u1799\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u178a\u17c2\u179b\u1798\u17b6\u1793\u1782\u17bb\u178e\u1797\u17b6\u1796\u1781\u17d2\u1796\u179f\u17cb \u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u17c0\u1794\u1785\u17c6\u17a1\u17be\u1784\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179a\u1794\u179f\u17cb\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793\u17d4 \u179b\u17c4\u1780 Vathan \u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u179f\u1789\u17d2\u1789\u17b6\u1794\u178f\u17d2\u179a\u1795\u17d2\u1793\u17c2\u1780 TEFL \u1793\u17b7\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1798\u17b6\u1793\u179f\u1789\u17d2\u1789\u17b6\u1794\u178f\u17d2\u179a ACCA \u1793\u17b7\u1784\u1794\u17b6\u1793\u1794\u1789\u17d2\u1785\u1794\u17cb\u1780\u1798\u17d2\u1798\u179c\u17b7\u1792\u17b8 Strategic Executive Program \u1793\u17c5 Harvard Online\u17d4 \u179b\u17c4\u1780\u1782\u17ba\u1787\u17b6\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 (ACAR) \u1787\u17b6\u1797\u17d2\u1793\u17b6\u1780\u17cb\u1784\u17b6\u179a\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a\u178a\u17c2\u179b\u1794\u17b6\u1793\u1785\u17bb\u17c7\u1794\u1789\u17d2\u1787\u17b8 (GDT) \u1793\u17b7\u1784\u1787\u17b6\u179f\u1798\u17b6\u1787\u17b7\u1780\u1793\u17c3 ACCA \u1793\u17b7\u1784 KICPAA\u17d4 \u1780\u17d2\u1793\u17bb\u1784\u1793\u17b6\u1798\u1787\u17b6\u178a\u17c3\u1782\u17bc \u1793\u17b7\u1784\u1787\u17b6\u1793\u17b6\u1799\u1780\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1793\u17c3\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 VSD Audit and Assurance Co., Ltd. \u179b\u17c4\u1780 Vathan \u178a\u17b9\u1780\u1793\u17b6\u17c6\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1796\u1793\u17d2\u1792\u178a\u17b6\u179a \u1793\u17b7\u1784\u179f\u17c1\u179c\u17b6\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1799\u17c4\u1794\u179b\u17cb\u178a\u17c2\u179b\u1782\u17bd\u179a\u17b1\u17d2\u1799\u1791\u17bb\u1780\u1785\u17b7\u178f\u17d2\u178f \u178a\u17c2\u179b\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u179b\u17cb\u1780\u17b6\u179a\u179a\u17b8\u1780\u1785\u1798\u17d2\u179a\u17be\u1793\u1794\u17d2\u179a\u1780\u1794\u178a\u17c4\u1799\u1785\u17b8\u179a\u1797\u17b6\u1796\u179a\u1794\u179f\u17cb\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793\u17d4.","url":"https:\/\/vsdkh.com\/km\/author\/vathana\/"}]}},"_links":{"self":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/1263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/users\/142049"}],"replies":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/comments?post=1263"}],"version-history":[{"count":2,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/1263\/revisions"}],"predecessor-version":[{"id":1266,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/1263\/revisions\/1266"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/media\/1265"}],"wp:attachment":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/media?parent=1263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/categories?post=1263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/tags?post=1263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}