{"id":469,"date":"2026-03-15T04:03:17","date_gmt":"2026-03-15T04:03:17","guid":{"rendered":"https:\/\/vsdkhcom.bigscoots-staging.com\/?p=469"},"modified":"2026-03-25T01:59:37","modified_gmt":"2026-03-25T01:59:37","slug":"%e1%9e%94%e1%9e%89%e1%9f%92%e1%9e%87%e1%9e%b8%e1%9e%88%e1%9f%92%e1%9e%98%e1%9f%84%e1%9f%87%e1%9e%80%e1%9f%92%e1%9e%9a%e1%9e%bb%e1%9e%98%e1%9e%a0%e1%9f%8a%e1%9e%bb%e1%9e%93%e1%9e%82%e1%9e%8e%e1%9e%93","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/km\/list-of-licensed-accounting-firms-in-cambodia-2026\/","title":{"rendered":"\u1794\u1789\u17d2\u1787\u17b8\u1788\u17d2\u1798\u17c4\u17c7\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e6"},"content":{"rendered":"<h3 class=\"wp-block-heading\"><strong>\u1791\u17b7\u178a\u17d2\u178b\u1797\u17b6\u1796\u1791\u17bc\u1791\u17c5\u1793\u17c3\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/strong><\/h3>\n\n\n\n<p>\u1791\u17b8 <strong><a href=\"https:\/\/www.acar.gov.kh\/Resources\/Document\/20240722110454_20171025022651_%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%82%E1%9E%8E%E1%9E%93%E1%9F%81%E1%9E%99%E1%9F%92%E1%9E%99_%E1%9E%93%E1%9E%B7%E1%9E%84%E1%9E%9F%E1%9E%9C%E1%9E%93%E1%9E%80%E1%9E%98%E1%9F%92%E1%9E%98.pdf\">\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/a><\/strong> \u1785\u17c1\u1789\u1795\u17d2\u179f\u17b6\u1799\u1780\u17d2\u1793\u17bb\u1784\u1781\u17c2\u1780\u1780\u17d2\u1780\u178a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e1\u17e6 \u1798\u17b6\u1793\u1782\u17c4\u179b\u1794\u17c6\u178e\u1784\u1792\u17b6\u1793\u17b6\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1794\u17d2\u179a\u1780\u1794\u178a\u17c4\u1799\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796 \u1798\u17b6\u1793\u178f\u1798\u17d2\u179b\u17b6\u1797\u17b6\u1796 \u1793\u17b7\u1784\u17a2\u17b6\u1785\u1791\u17bb\u1780\u1785\u17b7\u178f\u17d2\u178f\u1794\u17b6\u1793\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d4 \u179c\u17b6\u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c\u1785\u17d2\u1794\u17b6\u1794\u17cb\u178a\u17cf\u1791\u17bc\u179b\u17c6\u1791\u17bc\u179b\u17b6\u1799\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u179f\u1780\u1798\u17d2\u1798\u1797\u17b6\u1796\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u17a2\u1797\u17b7\u179c\u178c\u17d2\u178d\u179f\u1798\u178f\u17d2\u1790\u1797\u17b6\u1796\u179a\u1794\u179f\u17cb\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u1793\u17b7\u1799\u178f\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u179b\u17be\u1780\u1780\u1798\u17d2\u1796\u179f\u17cb\u1780\u17b6\u179a\u1794\u17d2\u179a\u1780\u17b6\u1793\u17cb\u1781\u17d2\u1787\u17b6\u1794\u17cb\u1793\u17bc\u179c\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a \u1793\u17b7\u1784\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u179f\u17b8\u179b\u1792\u1798\u17cc\u178a\u17c2\u179b\u179f\u17d2\u179a\u1794\u178f\u17b6\u1798\u17a2\u1793\u17d2\u178f\u179a\u1787\u17b6\u178f\u17b7;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1794\u1784\u17d2\u1780\u17be\u178f\u1799\u1793\u17d2\u178f\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f \u1793\u17b7\u1784\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1793\u17c1\u17c7\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1785\u17c6\u1796\u17c4\u17c7 <strong>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f<\/strong>, <strong>\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1798\u17b7\u1793\u179a\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17c1\u1789<\/strong>, <strong>\u17a2\u17d2\u1793\u1780\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799<\/strong>, <strong>\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a<\/strong>, \u1793\u17b7\u1784 <strong>\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8<\/strong>, \u179b\u17be\u1780\u179b\u17c2\u1784\u178f\u17c2\u1792\u1793\u17b6\u1782\u17b6\u179a\u1787\u17b6\u178f\u17b7\u1793\u17c3\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u1793\u17b7\u1784\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1792\u179a\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1787\u17b6\u178f\u17b7\u17d4.<\/p>\n\n\n\n<p><strong>\u17a2\u1797\u17b7\u1794\u17b6\u179b\u1780\u17b7\u1785\u17d2\u1785\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6<\/strong><\/p>\n\n\n\n<p>\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u178f\u17b6\u1798\u179a\u1799\u17c8\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e \u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8 \u1793\u17b7\u1784\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u179f\u17b8\u179b\u1792\u1798\u17cc\u17d6<\/p>\n\n\n\n<p><strong>\u17e1. \u1780\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e2\u17e9\u2013\u17e3\u17e0)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u178f\u17c2\u1794\u17c9\u17bb\u178e\u17d2\u178e\u17c4\u17c7 <strong>\u179f\u1798\u17b6\u1787\u17b7\u1780\u178a\u17c2\u179b\u1794\u17b6\u1793\u1785\u17bb\u17c7\u1788\u17d2\u1798\u17c4\u17c7<\/strong> \u179a\u1794\u179f\u17cb\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u1787\u17b6\u178f\u17b7\u17a2\u17b6\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17b6\u1793\u17d4.<\/li>\n\n\n\n<li>\u1798\u17b6\u1793 <strong>\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1796\u17b8\u179a\u1794\u17d2\u179a\u1797\u17c1\u1791<\/strong>:\n<ul class=\"wp-block-list\">\n<li>\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u17d4.<\/li>\n\n\n\n<li>\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17d4.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1785\u17c1\u1789\u178a\u17c4\u1799 <strong>\u1780\u17d2\u179a\u17bb\u1798\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1787\u17b6\u178f\u17b7 (NAC)<\/strong>, \u17a5\u17a1\u17bc\u179c\u1793\u17c1\u17c7\u1787\u17b6\u1793\u17b7\u1799\u178f\u1780\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 (<a href=\"https:\/\/www.acar.gov.kh\/\">ACAR\u200b<\/a>) \u1780\u17d2\u179a\u17c4\u1798\u1780\u17d2\u179a\u179f\u17bd\u1784\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785 \u1793\u17b7\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb (MEF)\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e2. \u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8 (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e9-\u17e1\u17e0)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1798\u17b6\u1793\u1798\u17bd\u1799 <strong>\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u1795\u17d2\u179b\u17bc\u179c\u1780\u17b6\u179a\u178f\u17c2\u1798\u17bd\u1799<\/strong> \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1780\u179a \u1793\u17b7\u1784\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a \u178a\u17c4\u1799\u1792\u17b6\u1793\u17b6\u1794\u17b6\u1793\u1793\u17bc\u179c\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799\u1797\u17b6\u1796 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1782\u17bb\u178e\u1797\u17b6\u1796\u17d4.<\/li>\n\n\n\n<li>\u179f\u1798\u17b6\u179f\u1797\u17b6\u1796 \u1793\u17b7\u1784\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1780\u17c6\u178e\u178f\u17cb\u178a\u17c4\u1799\u17a2\u1793\u17bb\u1780\u17d2\u179a\u17b9\u178f\u17d2\u1799\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e3. \u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u17b8\u179b\u1792\u1798\u17cc (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e1\u17e3-\u17e1\u17e5)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u17a2\u17d2\u1793\u1780\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1780\u179a \u1793\u17b7\u1784\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u178f\u17d2\u179a\u17bc\u179c\u1794\u17d2\u179a\u1780\u17b6\u1793\u17cb\u1781\u17d2\u1787\u17b6\u1794\u17cb\u1793\u17bc\u179c <strong>\u1780\u17d2\u179a\u1798\u179f\u17b8\u179b\u1792\u1798\u17cc<\/strong> \u1780\u17c6\u178e\u178f\u17cb\u178a\u17c4\u1799 MEF \u178a\u17c4\u1799\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u179f\u17c6\u178e\u17be\u179a\u1794\u179f\u17cb ACAR\u17d4.<\/li>\n\n\n\n<li>\u17a2\u17d2\u1793\u1780\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u179f\u1784\u17d2\u1780\u17c1\u178f\u1798\u17be\u179b <strong>\u1785\u17d2\u1794\u17b6\u1794\u17cb\u17af\u1780\u179a\u17b6\u1787\u17d2\u1799<\/strong>, \u179a\u17bd\u1798\u1791\u17b6\u17c6\u1784\u17d6\n<ul class=\"wp-block-list\">\n<li>\u1798\u17b7\u1793\u1798\u17c2\u1793\u1787\u17b6\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1791\u17c1 \u1796\u17bd\u1780\u1782\u17c1\u1794\u17b6\u1793\u1794\u1798\u17d2\u179a\u17be\u1780\u17b6\u179a\u1787\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1780\u179a\u1780\u17d2\u1793\u17bb\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b 3 \u1786\u17d2\u1793\u17b6\u17c6\u1780\u1793\u17d2\u179b\u1784\u1798\u1780\u17d4.<\/li>\n\n\n\n<li>\u1780\u17c6\u178e\u178f\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1787\u17b6\u1794\u17cb\u17d7\u1782\u17d2\u1793\u17b6\u17a2\u178f\u17b7\u1794\u179a\u1798\u17b6 \u17e5 \u1786\u17d2\u1793\u17b6\u17c6\u17d4.<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1787\u17c0\u179f\u179c\u17b6\u1784\u1787\u1798\u17d2\u179b\u17c4\u17c7\u1795\u179b\u1794\u17d2\u179a\u1799\u17c4\u1787\u1793\u17cd\u178f\u17b6\u1798\u179a\u1799\u17c8\u1791\u17c6\u1793\u17b6\u1780\u17cb\u1791\u17c6\u1793\u1784\u1782\u17d2\u179a\u17bd\u179f\u17b6\u179a \u17ac\u1797\u17b6\u1796\u1787\u17b6\u1798\u17d2\u1785\u17b6\u179f\u17cb\u17d4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e4. \u1791\u178e\u17d2\u178c\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u200b\u1780\u17b6\u179a\u200b\u1796\u17b7\u1793\u17d0\u1799 (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e3\u17e1\u2013\u17e3\u17e7)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u1794\u17c6\u1796\u17b6\u1793\u17a2\u17b6\u1785\u1794\u178e\u17d2\u178f\u17b6\u179b\u17b1\u17d2\u1799\u17d6\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u179f\u17d2\u178f\u17b8\u1794\u1793\u17d2\u1791\u17c4\u179f \u17ac\u1780\u17b6\u179a\u1795\u17d2\u17a2\u17b6\u1780;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u178a\u1780\u179f\u17b7\u1791\u17d2\u1792\u17b7\u1787\u17b6\u17a2\u1785\u17b7\u1793\u17d2\u178f\u17d2\u179a\u17c3\u1799\u17cd;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1795\u17d2\u178f\u1793\u17d2\u1791\u17b6\u1791\u17c4\u179f\u1796\u17d2\u179a\u17a0\u17d2\u1798\u1791\u178e\u17d2\u178c (\u17a7\u1791\u17b6\u17a0\u179a\u178e\u17cd \u1780\u17b6\u179a\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u1793\u17b6\u1782\u17b6\u179a\u1785\u17c6\u1796\u17c4\u17c7\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178a\u17c4\u1799\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e \u17ac\u1780\u17b6\u179a\u1780\u17d2\u179b\u17c2\u1784\u1794\u1793\u17d2\u179b\u17c6\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u179f\u179c\u1793\u1780\u1798\u17d2\u1798);<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1796\u17b7\u1793\u17d0\u1799\u1787\u17b6\u1794\u17d2\u179a\u17b6\u1780\u17cb \u1793\u17b7\u1784\u1791\u178e\u17d2\u178c\u1780\u1798\u17d2\u1798\u1795\u17d2\u179b\u17bc\u179c\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1793\u17b8\u178f\u17b7\u1794\u17bb\u1782\u17d2\u1782\u179b\u17d4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1793\u17b6\u1793\u17b6\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6<\/strong><\/p>\n\n\n\n<p><strong>\u17e1. \u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e1\u17e6\u2013\u17e1\u17e9)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2 <strong>\u179a\u17c0\u1794\u1785\u17c6\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb<\/strong> \u1787\u17b6\u179a\u17c0\u1784\u179a\u17b6\u179b\u17cb\u1786\u17d2\u1793\u17b6\u17c6\u1780\u17d2\u1793\u17bb\u1784\u179a\u1799\u17c8\u1796\u17c1\u179b 3 \u1781\u17c2\u1793\u17c3\u1785\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17d4.<\/li>\n\n\n\n<li>\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1790\u17d2\u179b\u17c2\u1784\u1780\u17b6\u179a\u178e\u17cd\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178f\u17b6\u1798 <strong>\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799<\/strong> \u1780\u17c6\u178e\u178f\u17cb\u178a\u17c4\u1799 ACAR \u1793\u17b7\u1784\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u1798\u17d0\u178f\u178a\u17c4\u1799 MEF\u17d4.<\/li>\n\n\n\n<li>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u17a2\u17b6\u1785\u179f\u17d2\u1793\u17be\u179f\u17bb\u17c6\u1780\u17b6\u179a\u1796\u1793\u17d2\u1799\u17b6\u179a\u1796\u17c1\u179b\u1787\u17b6\u179b\u17b6\u1799\u179b\u1780\u17d2\u1781\u178e\u17cd\u17a2\u1780\u17d2\u179f\u179a\u178a\u17c4\u1799\u1798\u17b6\u1793\u17a0\u17c1\u178f\u17bb\u1795\u179b\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e2. \u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u179f\u17d2\u1793\u17be\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799 (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e1\u17e8)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u17a2\u17b6\u1785\u1787\u17b6 <strong>\u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1<\/strong> \u1780\u17d2\u179a\u17c4\u1798\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u178a\u17c2\u179b\u1780\u17c6\u178e\u178f\u17cb\u178a\u17c4\u1799\u1794\u17d2\u179a\u1780\u17b6\u179f\u179a\u1794\u179f\u17cb\u1780\u17d2\u179a\u179f\u17bd\u1784\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785 \u1793\u17b7\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e3. \u1798\u17bc\u179b\u178a\u17d2\u178b\u17b6\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792 (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e1\u17e9)\u17d6<\/strong><\/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\u1798\u17d2\u179a\u17be\u1787\u17b6\u1798\u17bc\u179b\u178a\u17d2\u178b\u17b6\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb <strong>\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u1796\u1793\u17d2\u1792<\/strong> \u1780\u17d2\u179a\u17c4\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e4. \u1780\u17b6\u179a\u179a\u1780\u17d2\u179f\u17b6\u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6 (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e2\u17e0 \u1793\u17b7\u1784 \u17e2\u17e3)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u17d6\n<ul class=\"wp-block-list\">\n<li>\u1790\u17c2\u179a\u1780\u17d2\u179f\u17b6 <strong>\u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799<\/strong> \u1799\u17c9\u17b6\u1784\u17a0\u17c4\u1785\u178e\u17b6\u179f\u17cb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb <strong>\u17e1\u17e0 \u1786\u17d2\u1793\u17b6\u17c6<\/strong>.<\/li>\n\n\n\n<li>\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb <strong>\u179c\u17b7\u1780\u17d2\u1780\u1799\u1794\u178f\u17d2\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u178a\u17c2\u179b\u1798\u17b6\u1793\u179f\u17bb\u1796\u179b\u1797\u17b6\u1796<\/strong> \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u1791\u17b6\u17c6\u1784\u17a2\u179f\u17cb\u17d4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e5. \u1786\u17d2\u1793\u17b6\u17c6\u179f\u17b6\u179a\u1796\u17be\u1796\u1793\u17d2\u1792 (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e2\u17e1)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u179a\u1799\u17c8\u1796\u17c1\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1782\u17ba\u1787\u17b6\u1786\u17d2\u1793\u17b6\u17c6\u1794\u17d2\u179a\u178f\u17b7\u1791\u17b7\u1793 (\u1790\u17d2\u1784\u17c3\u1791\u17b8 1 \u1781\u17c2\u1798\u1780\u179a\u17b6 \u178a\u179b\u17cb\u1790\u17d2\u1784\u17c3\u1791\u17b8 31 \u1781\u17c2\u1792\u17d2\u1793\u17bc) \u179b\u17bb\u17c7\u178f\u17d2\u179a\u17b6\u178f\u17c2\u1798\u17b6\u1793\u1780\u17b6\u179a\u17a2\u1793\u17bb\u1798\u17d0\u178f\u1795\u17d2\u179f\u17c1\u1784\u1796\u17b8\u1793\u17c1\u17c7\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u17e6. \u1797\u17b6\u179f\u17b6 \u1793\u17b7\u1784\u200b\u179a\u17bc\u1794\u17b7\u1799\u1794\u17d0\u178e\u17d2\u178e (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e2\u17e2)\u17d6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17c6\u178e\u178f\u17cb\u178f\u17d2\u179a\u17b6 \u1793\u17b7\u1784\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1790\u17d2\u179b\u17c2\u1784\u1780\u17b6\u179a\u178e\u17cd\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1798\u17b6\u1793\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784 <strong>\u1781\u17d2\u1798\u17c2\u179a<\/strong> \u1793\u17b7\u1784 <strong>\u179a\u17c0\u179b\u1781\u17d2\u1798\u17c2\u179a<\/strong>.<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u1797\u17b6\u179f\u17b6\u1796\u17b8\u179a \u1793\u17b7\u1784\u179a\u17bc\u1794\u17b7\u1799\u1794\u17d0\u178e\u17d2\u178e\u1794\u179a\u1791\u17c1\u179f\u17a2\u17b6\u1785\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u1780\u17d2\u179a\u17c4\u1798\u179b\u1780\u17d2\u1781\u1781\u178e\u17d2\u178c\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u1798\u17d0\u178f\u178a\u17c4\u1799\u1780\u17d2\u179a\u179f\u17bd\u1784\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785 \u1793\u17b7\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17d4.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u1794\u1789\u17d2\u1787\u17b8\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5<\/strong><\/h3>\n\n\n\n<p><em>\u1782\u17b7\u178f\u178f\u17d2\u179a\u17b9\u1798\u1790\u17d2\u1784\u17c3\u1791\u17b8 8 \u1781\u17c2\u179f\u17b8\u17a0\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2025 ACAR \u1794\u17b6\u1793\u1794\u17d2\u179a\u1780\u17b6\u179f\u1790\u17b6 \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u179f\u179a\u17bb\u1794\u1785\u17c6\u1793\u17bd\u1793 108 \u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1795\u17d2\u178f\u179b\u17cb\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u178a\u17be\u1798\u17d2\u1794\u17b8\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\/\u17ac\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17d4 \u1793\u17c1\u17c7\u179a\u17bd\u1798\u1798\u17b6\u1793\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1785\u17c6\u1793\u17bd\u1793 8 \u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u1780\u1798\u17d2\u179a\u17b7\u178f 1 \u1795\u17d2\u1793\u17c2\u1780\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1785\u17c6\u1793\u17bd\u1793 50 \u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u1780\u1798\u17d2\u179a\u17b7\u178f 2 \u1795\u17d2\u1793\u17c2\u1780\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1785\u17c6\u1793\u17bd\u1793 60 \u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u1795\u17d2\u1793\u17c2\u1780\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u17d4.<\/em><\/p>\n\n\n\n<p>\u1794\u1789\u17d2\u1787\u17b8\u1788\u17d2\u1798\u17c4\u17c7\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1782\u17b7\u178f\u178f\u17d2\u179a\u17b9\u1798\u1790\u17d2\u1784\u17c3\u1791\u17b8 8 \u1781\u17c2\u179f\u17b8\u17a0\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2028 \u1785\u17c1\u1789\u1795\u17d2\u179f\u17b6\u1799\u178a\u17c4\u1799 <a href=\"https:\/\/www.acar.gov.kh\/\">\u17a2\u17d2\u1793\u1780\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/a><\/p>\n\n\n\n<p>\u17e1. \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 Blue Chartered Accountants and Auditors Co., Ltd<\/p>\n\n\n\n<p>\u17e2. \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 \u17a2\u17ca\u17b8\u179f\u17d2\u178f \u179c\u17b8\u1784 \u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784 \u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1799\u17c4\u1794\u179b\u17cb<\/p>\n\n\n\n<p>\u17e3. \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 \u179c\u17b8\u1794\u17ca\u17b8\u1792\u17b8 \u1793\u17b7\u1784 \u1795\u17b6\u1793\u1792\u17be\u179a \u1781\u17bc\u17a2\u17b7\u179b\u1792\u17b8\u178c\u17b8<\/p>\n\n\n\n<p>\u17e4. \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 ECOVIS VSDK &amp; Partner Co., Ltd<\/p>\n\n\n\n<p>\u17e5. \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 PAT Professional Limited<\/p>\n\n\n\n<p>\u17e6. \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 Cam Accounting &amp; Tax Service \u179b\u17b8\u1798\u17b8\u178f\u1792\u17b8\u178f<\/p>\n\n\n\n<p><strong>\u17e5\u17e8. \u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 \u179c\u17b8\u17a2\u17c1\u179f\u178c\u17b8 \u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784 \u1792\u17b6\u1793\u17b6\u179a\u17c9\u17b6\u1794\u17cb\u179a\u17c9\u1784 \u179b\u17b8\u1798\u17b8\u178f\u1792\u17b8\u178f<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/vsdkh.com\/km\/about-us\/\">\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6\u179a\u1794\u179f\u17cb VSD<\/a> \u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1795\u17d2\u178f\u179b\u17cb\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c4\u1799 ACAR \u178a\u17c2\u179b\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u17b1\u17d2\u1799\u179c\u17b6\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1796\u17c1\u1789\u179b\u17c1\u1789\u178a\u17bc\u1785\u178a\u17c2\u179b\u1794\u17b6\u1793\u1796\u17b7\u1796\u178e\u17cc\u1793\u17b6\u1793\u17c5\u1780\u17d2\u179a\u17c4\u1798\u1794\u17d2\u179a\u1797\u17c1\u1791\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1791\u17b6\u17c6\u1784\u17a2\u179f\u17cb\u1781\u17b6\u1784\u179b\u17be\u17d4.<\/p>\n\n\n\n<p>\u1791\u17b6\u1789\u1799\u1780 <a href=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2025\/08\/List-of-Accounting-and-Auditing-Firm-8-August-2025.pdf\">\u1794\u1789\u17d2\u1787\u17b8\u1788\u17d2\u1798\u17c4\u17c7\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1787\u17b6\u17af\u1780\u179f\u17b6\u179a PDF \u1782\u17b7\u178f\u178f\u17d2\u179a\u17b9\u1798\u1790\u17d2\u1784\u17c3\u1791\u17b8 8 \u1781\u17c2\u179f\u17b8\u17a0\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2025 \u1793\u17c5\u1791\u17b8\u1793\u17c1\u17c7<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u17a0\u17c1\u178f\u17bb\u17a2\u17d2\u179c\u17b8\u1794\u17b6\u1793\u1787\u17b6\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1782\u17bd\u179a\u1792\u17d2\u179c\u17be\u1780\u17b6\u179a\u1787\u17b6\u1798\u17bd\u1799\u178f\u17c2\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e<\/strong>?<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u17e1. \u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e2\u17e9 \u1793\u17c3\u1785\u17d2\u1794\u17b6\u1794\u17cb <strong>\u17a0\u17b6\u1798\u1783\u17b6\u178f\u17cb\u1794\u17bb\u1782\u17d2\u1782\u179b \u17ac\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178e\u17b6\u1798\u17bd\u1799\u1796\u17b8\u1780\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u17ac\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u178a\u17c4\u1799\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e<\/strong> \u1785\u17c1\u1789\u178a\u17c4\u1799\u1780\u17d2\u179a\u17bb\u1798\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1787\u17b6\u178f\u17b7 (NAC)\u17d4.<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1787\u17bd\u179b\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u17a2\u17b6\u1785\u1793\u17b6\u17c6\u17b1\u17d2\u1799\u1798\u17b6\u1793 <strong>\u1780\u17b6\u179a\u1798\u17b7\u1793\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb<\/strong>, \u178a\u17c2\u179b\u17a2\u17b6\u1785\u1794\u178e\u17d2\u178f\u17b6\u179b\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1780\u17b6\u179a\u1796\u17b7\u1793\u17d0\u1799\u1798\u17b7\u1793\u178f\u17d2\u179a\u17b9\u1798\u178f\u17c2\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17d2\u1793\u1780\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u1794\u17c9\u17bb\u178e\u17d2\u178e\u17c4\u17c7\u1791\u17c1 \u1794\u17c9\u17bb\u1793\u17d2\u178f\u17c2\u1780\u17cf\u17a2\u17b6\u1785\u1794\u178e\u17d2\u178f\u17b6\u179b\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1791\u178e\u17d2\u178c\u1780\u1798\u17d2\u1798\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u1793\u17c1\u17c7\u1795\u1784\u178a\u17c2\u179a\u17d4.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u17e2. \u179f\u17bb\u1796\u179b\u1797\u17b6\u1796\u1793\u17c3\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1793\u17b7\u1784\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u179f\u179c\u1793\u1780\u1798\u17d2\u1798<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1798\u17b6\u178f\u17d2\u179a\u17b6 18 \u1793\u17b7\u1784 19 \u179f\u1784\u17d2\u1780\u178f\u17cb\u1792\u17d2\u1784\u1793\u17cb\u1790\u17b6 \u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u1787\u17b6 <strong>\u1798\u17bc\u179b\u178a\u17d2\u178b\u17b6\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792 \u1793\u17b7\u1784\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7<\/strong>.<\/li>\n\n\n\n<li>\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1790\u17d2\u179b\u17c2\u1784\u1780\u17b6\u179a\u178e\u17cd \u17ac\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u178a\u17c2\u179b\u179a\u17c0\u1794\u1785\u17c6\u178a\u17c4\u1799\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u17a2\u17b6\u1785 <strong>\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u178a\u17b7\u179f\u17c1\u1792\u178a\u17c4\u1799\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1792\u179a\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a \u17ac\u1793\u17b7\u1799\u178f\u1780\u179a<\/strong>, \u178a\u17c2\u179b\u1792\u17d2\u179c\u17be\u17b2\u17d2\u1799\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1794\u17d2\u179a\u1788\u1798\u1793\u17b9\u1784\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u1796\u17b7\u1793\u17d0\u1799 \u17ac\u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17a1\u17be\u1784\u179c\u17b7\u1789\u17d4.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u17e3. \u1780\u17b6\u179a\u1787\u17c0\u179f\u179c\u17b6\u1784\u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799\u1795\u17d2\u1793\u17c2\u1780\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1793\u17b7\u1784\u1796\u17d2\u179a\u17a0\u17d2\u1798\u1791\u178e\u17d2\u178c<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e3\u17e3 \u1793\u17b7\u1784 \u17e3\u17e4 \u178a\u17b6\u1780\u17cb\u1785\u17c1\u1789\u1793\u17bc\u179c <strong>\u1791\u17c4\u179f\u1796\u17d2\u179a\u17a0\u17d2\u1798\u1791\u178e\u17d2\u178c<\/strong> (\u179a\u17bd\u1798\u1791\u17b6\u17c6\u1784\u1780\u17b6\u179a\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u1793\u17b6\u1782\u17b6\u179a \u1793\u17b7\u1784\u1796\u17b7\u1793\u17d0\u1799\u1787\u17b6\u1794\u17d2\u179a\u17b6\u1780\u17cb) \u179b\u17be\u17a2\u17d2\u1793\u1780\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e \u1793\u17b7\u1784\u1793\u17b8\u178f\u17b7\u1794\u17bb\u1782\u17d2\u1782\u179b\u178a\u17c2\u179b\u1787\u17bd\u179b\u1796\u17bd\u1780\u1782\u17c1\u17d4.<\/li>\n\n\n\n<li>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u178a\u17c2\u179b\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u17a2\u17d2\u1793\u1780\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e <strong>\u17a2\u17b6\u1785\u1794\u17d2\u179a\u1788\u1798\u1798\u17bb\u1781\u1793\u17b9\u1784\u1795\u179b\u179c\u17b7\u1794\u17b6\u1780\u1795\u17d2\u1793\u17c2\u1780\u1785\u17d2\u1794\u17b6\u1794\u17cb<\/strong>, \u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u1796\u17bd\u1780\u1782\u17c1\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u1780\u1783\u17be\u1789\u1790\u17b6\u1798\u17b6\u1793\u1787\u17b6\u1794\u17cb\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u1780\u17d2\u179b\u17c2\u1784\u1780\u17d2\u179b\u17b6\u1799 \u17ac\u1798\u17b7\u1793\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u17d4.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u17e4. \u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6\u179f\u1798\u178f\u17d2\u1790\u1797\u17b6\u1796\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8 \u1793\u17b7\u1784\u1780\u17d2\u179a\u1798\u179f\u17b8\u179b\u1792\u1798\u17cc<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u178f\u17d2\u179a\u17bc\u179c\u1782\u17c4\u179a\u1796\u178f\u17b6\u1798\u17d6\n<ul class=\"wp-block-list\">\n<li><strong>\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u1798\u17d0\u178f<\/strong> (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e1\u17e1),<\/li>\n\n\n\n<li><strong>\u1780\u17d2\u179a\u1798\u179f\u17b8\u179b\u1792\u1798\u17cc<\/strong> (\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e1\u17e3\u2013\u17e1\u17e4),<\/li>\n\n\n\n<li><strong>\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8<\/strong> \u178a\u17c4\u1799\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u1795\u17d2\u179b\u17bc\u179c\u1780\u17b6\u179a (\u1798\u17b6\u178f\u17d2\u179a\u17b6 9)\u17d4.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1782\u17ba <strong>\u1798\u17b7\u1793\u200b\u178f\u17d2\u179a\u17bc\u179c\u200b\u1794\u17b6\u1793\u200b\u1785\u1784\u1797\u17d2\u1787\u17b6\u1794\u17cb\u200b\u178a\u17c4\u1799\u200b\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u200b\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7<\/strong>, \u178a\u17c2\u179b\u1794\u1784\u17d2\u1780\u17be\u1793\u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799\u1793\u17c3\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1782\u17d2\u1798\u17b6\u1793\u179f\u17b8\u179b\u1792\u1798\u17cc \u1780\u17b6\u179a\u1780\u17d2\u179b\u17c2\u1784\u1794\u1793\u17d2\u179b\u17c6 \u17ac\u1780\u17b6\u179a\u1784\u17b6\u179a\u178a\u17c2\u179b\u1798\u17b6\u1793\u1782\u17bb\u178e\u1797\u17b6\u1796\u17a2\u1793\u17cb\u17d4.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u17e5. \u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6\u1795\u17d2\u1793\u17c2\u1780\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7 \u1793\u17b7\u1784\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1792\u179a\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a \u1793\u17b7\u1784\u1793\u17b7\u1799\u178f\u1780\u179a\u1791\u17c6\u1793\u1784\u1787\u17b6 <strong>\u1791\u1791\u17bd\u179b\u1799\u1780 \u1793\u17b7\u1784\u1791\u17bb\u1780\u1785\u17b7\u178f\u17d2\u178f\u179b\u17be\u1780\u17b6\u179a\u1784\u17b6\u179a\u179a\u1794\u179f\u17cb\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e<\/strong> \u178a\u17c4\u1799\u179f\u17b6\u179a\u178f\u17c2\u179b\u1780\u17d2\u1781\u178e\u17c8\u179f\u1798\u17d2\u1794\u178f\u17d2\u178f\u17b7 \u1793\u17b7\u1784\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1\u17d4.<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u1780\u17b6\u179a\u1787\u17b6\u1798\u17bd\u1799\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u17a2\u17b6\u1785\u1794\u1784\u17d2\u1780\u17b1\u17d2\u1799\u1798\u17b6\u1793 <strong>\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u1794\u1793\u17d2\u1790\u17c2\u1798 \u1780\u17b6\u179a\u179f\u17ca\u17be\u1794\u17a2\u1784\u17d2\u1780\u17c1\u178f \u17ac\u1780\u17b6\u179a\u1796\u17b7\u1793\u17d0\u1799<\/strong> \u17a2\u17c6\u17a1\u17bb\u1784\u1796\u17c1\u179b\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799 \u17ac\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1796\u1793\u17d2\u1792\u17d4.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u17e6. \u1780\u17c1\u179a\u17d2\u178f\u17b7\u17cd\u1788\u17d2\u1798\u17c4\u17c7\u179a\u1799\u17c8\u1796\u17c1\u179b\u179c\u17c2\u1784 \u1793\u17b7\u1784\u1797\u17b6\u1796\u179f\u17d2\u1798\u17c4\u17c7\u178f\u17d2\u179a\u1784\u17cb\u1780\u17d2\u1793\u17bb\u1784\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u1787\u17bd\u1799\u1780\u17b6\u179a\u1796\u17b6\u179a\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f <strong>\u1780\u17c1\u179a\u17d2\u178f\u17b7\u17cd\u1788\u17d2\u1798\u17c4\u17c7\u200b\u179f\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798<\/strong>, \u1791\u17c6\u1793\u17bb\u1780\u1785\u17b7\u178f\u17d2\u178f\u179a\u1794\u179f\u17cb\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782\u17b7\u1793 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1787\u17bf\u1791\u17bb\u1780\u1785\u17b7\u178f\u17d2\u178f\u1796\u17b8\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17d4.<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1787\u17b6\u1794\u17cb\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792\u1787\u17b6\u1798\u17bd\u1799\u17a2\u17d2\u1793\u1780\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e\u17a2\u17b6\u1785\u1794\u1784\u17d2\u1780\u17be\u1793 <strong>\u1780\u17b6\u179a\u179f\u1784\u17d2\u179f\u17d0\u1799\u17a2\u17c6\u1796\u17b8\u179f\u17bb\u1785\u179a\u17b7\u178f\u1797\u17b6\u1796\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb<\/strong>, \u1792\u17d2\u179c\u17be\u17b1\u17d2\u1799\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u179b\u17cb\u1791\u17c6\u1793\u17b6\u1780\u17cb\u1791\u17c6\u1793\u1784\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u17a0\u17b7\u179a\u1789\u17d2\u1789\u1794\u17d2\u1794\u1791\u17b6\u1793\u17d4.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Overview of the Law on Accounting and Auditing The Law on Accounting and Auditing issued in July 2016 aims to ensure effective, transparent, and reliable financial reporting and auditing practices in Cambodia. 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