Based on letter date 5 April 2026, the 会计与审计监管局 has the honor to inform audit firms and individual auditors that the Non-Bank Financial Services Authority (NBFSA) has enacted "Prakas No. 015 អ ស ហ ប្រ ​ក, dated February 5, 2026, on Quality Management for Audit and Assurance."

The Prakas aims to ensure efficiency, transparency, accountability, and reliability in the quality control of audit and assurance engagements. Its ultimate objective is to enhance public confidence in audit and assurance reports within the Kingdom of Cambodia.

In light of the above, audit firms and individual auditors are hereby notified to take note of this regulation and prepare to cooperate in its effective implementation.

Check the attached file for the Announcement and the Prakas.