{"id":1121,"date":"2026-05-01T05:24:34","date_gmt":"2026-05-01T05:24:34","guid":{"rendered":"https:\/\/vsdkh.com\/?p=1121"},"modified":"2026-05-01T05:24:48","modified_gmt":"2026-05-01T05:24:48","slug":"announcement-on-the-implementation-of-the-prakas-no-015-%e1%9e%a2-%e1%9e%9f-%e1%9e%a0-%e1%9e%94%e1%9e%9a-%e1%9e%80-on-quality-management-audit-assurance","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/announcement-on-the-implementation-of-the-prakas-no-015-%e1%9e%a2-%e1%9e%9f-%e1%9e%a0-%e1%9e%94%e1%9e%9a-%e1%9e%80-on-quality-management-audit-assurance\/","title":{"rendered":"\u5173\u4e8e\u5b9e\u65bd\u5173\u4e8e\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u8d28\u91cf\u7ba1\u7406\u7684Prakas No. 015 \u17a2 \u179f \u17a0 \u1794\u17d2\u179a \u200b\u1780 \u200b\u7684\u516c\u544a"},"content":{"rendered":"<p>Based on letter date 5 April 2026, the <strong>\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u76d1\u7ba1\u5c40<\/strong> has the honor to inform audit firms and individual auditors that the Non-Bank Financial Services Authority (NBFSA) has enacted <strong>\"Prakas No. 015 \u17a2 \u179f \u17a0 \u1794\u17d2\u179a \u200b\u1780, dated February 5, 2026, on Quality Management for Audit and Assurance.\"<\/strong><\/p>\n\n\n\n<p>The Prakas aims to <strong><em>ensure efficiency, transparency, accountability, and reliability in the quality control of audit and assurance engagements<\/em><\/strong>. Its ultimate objective is to enhance public confidence in audit and assurance reports within the Kingdom of Cambodia.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>Check the attached file for the Announcement and the Prakas. <\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e5319eb5-a908-4c41-bf95-540c1d3bcf15\" href=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/05\/\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781\u17e0\u17e1\u17e5_\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1782\u17bb\u178e\u1797\u17b6\u1796\u179f\u179c\u1793\u1780\u1798\u17d2\u1798_\u1793\u17b7\u1784\u1780\u17b6\u179a\u17a2\u17c7\u17a2\u17b6\u1784-1.pdf\">1)  \u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781\u17e0\u17e1\u17e5_\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1782\u17bb\u178e\u1797\u17b6\u1796\u179f\u179c\u1793\u1780\u1798\u17d2\u1798_\u1793\u17b7\u1784\u1780\u17b6\u179a\u17a2\u17c7\u17a2\u17b6\u1784<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-eadd9ccc-88df-4c14-b295-1b35aedae094\" href=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/05\/Announcement-on-the-Implementation-of-the-Prakas-on-Quality-Management-for-Audit-and-Assurance.jpg\">2)  Announcement on the Implementation of the Prakas on Quality Management for Audit and Assurance<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Based on letter date 5 April 2026, the Accounting and Auditing Regulator (ACAR) has the honor to inform audit firms and individual auditors that the Non-Bank Financial Services Authority (NBFSA) has enacted &#8220;Prakas No. 015 \u17a2 \u179f \u17a0 \u1794\u17d2\u179a \u200b\u1780, dated February 5, 2026, on Quality Management for Audit and Assurance.&#8221; The Prakas aims to [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":1125,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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