{"id":1246,"date":"2026-09-03T03:14:00","date_gmt":"2026-09-03T03:14:00","guid":{"rendered":"https:\/\/vsdkh.com\/?p=1246"},"modified":"2026-09-03T03:14:01","modified_gmt":"2026-09-03T03:14:01","slug":"%e6%a0%b9%e6%8d%ae%e7%ac%ac063%e5%8f%b7%e9%83%a8%e9%97%a8%e8%a7%84%e7%ab%a0%ef%bc%88prakas-no-063%ef%bc%89%ef%bc%8c%e6%9f%ac%e5%9f%94%e5%af%a8%e5%a4%96%e5%9b%bd%e5%85%ac%e5%8f%b8%e5%88%86%e5%85%ac","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/mandatory-independent-audit-requirements-for-branches-of-foreign-companies-in-cambodia-under-prakas-no-063\/","title":{"rendered":"\u6839\u636e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08Prakas\uff09\uff0c\u67ec\u57d4\u5be8\u5916\u56fd\u516c\u53f8\u5206\u516c\u53f8\u5f3a\u5236\u6027\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42"},"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-Branches-of-Foreign-Companies-in-Cambodia-1024x576.png\" alt=\"\u67ec\u57d4\u5be8\u5916\u56fd\u516c\u53f8\u5206\u516c\u53f8\u5f3a\u5236\u6027\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\" class=\"wp-image-1248\" srcset=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Mandatory-Independent-Audit-Requirements-for-Branches-of-Foreign-Companies-in-Cambodia-980x551.png 980w, https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/09\/Mandatory-Independent-Audit-Requirements-for-Branches-of-Foreign-Companies-in-Cambodia-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\">\u5728\u67ec\u57d4\u5be8\u8fd0\u8425\u7684\u5916\u56fd\u516c\u53f8\u5206\u516c\u53f8\u5e94\u6ce8\u610f\u67ec\u57d4\u5be8\u6cd5\u5b9a\u5ba1\u8ba1\u6846\u67b6\u7684\u4e00\u9879\u91cd\u8981\u53d8\u5316\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u9762 <strong>\u5173\u4e8e\u63d0\u4ea4\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ca\u63d0\u4ea4\u72ec\u7acb\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u4e49\u52a1\u76842026\u5e748\u670818\u65e5\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0<\/strong>, \uff0c\uff0c <strong>\u5916\u56fd\u516c\u53f8\u5206\u516c\u53f8\u88ab\u660e\u786e\u8981\u6c42\u63d0\u4ea4\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u7684\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\u9002\u7528\u4e8e\u81ea <strong>2026\u5e74\u4f1a\u8ba1\u671f\u95f4\u53ca\u4ee5\u540e<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u56fd\u516c\u53f8\u5206\u516c\u53f8\u4e13\u95e8\u63a5\u53d7\u5ba1\u8ba1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08Prakas\uff09\u7b2c8\u6761\u89c4\u5b9a\u4e86\u51e0\u7c7b\u5fc5\u987b\u63d0\u4ea4\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u4f01\u4e1a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u7c7b\u522b\u660e\u786e\u5305\u62ec\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u201c\u5916\u56fd\u516c\u53f8\u5206\u516c\u53f8\u201d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5c5e\u4e8e\u8be5\u300a\u5730\u65b9\u6cd5\u89c4\u300b\u7ba1\u8f96\u8303\u56f4\u5185\u7684\u5916\u56fd\u516c\u53f8\u5206\u652f\u673a\u6784\uff0c\u56e0\u5176\u5916\u56fd\u516c\u53f8\u5206\u652f\u673a\u6784\u7684\u8eab\u4efd\uff0c\u5fc5\u987b\u4f9d\u6cd5\u63a5\u53d7\u5f3a\u5236\u6027\u7684\u72ec\u7acb\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e00\u8981\u6c42\u5e94\u4e0e\u7b2c9\u6761\u4e0b\u7684\u666e\u904d\u8d22\u52a1\u95e8\u69db\u533a\u5206\u5f00\u6765\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u5916\u56fd\u516c\u53f8\u7684\u5206\u652f\u673a\u6784 <strong>\u4e3a\u4e86\u4f7f\u7b2c8\u6761\u89c4\u5b9a\u7684\u5ba1\u8ba1\u8981\u6c42\u9002\u7528\uff0c\u65e0\u9700\u6ee1\u8db3\u5173\u4e8e\u8425\u4e1a\u989d\u3001\u603b\u8d44\u4ea7\u548c\u5458\u5de5\u4eba\u6570\u7684\u4e00\u822c\u201c\u4e09\u9009\u4e8c\u201d\u6807\u51c6<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8c01\u53ef\u4ee5\u6267\u884c\u72ec\u7acb\u5ba1\u8ba1\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3a\u843d\u5b9e\u7b2c063\u53f7\u90e8\u7ea7\u4ee4\uff08Prakas\uff09\u4e4b\u76ee\u7684\uff0c <strong>\u201c\u72ec\u7acb\u5ba1\u8ba1\u201d<\/strong> \u6307\u7531\u4ee5\u4e0b\u673a\u6784\u8fdb\u884c\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1 <strong>\u7ecf\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u76d1\u7ba1\u5c40\uff08ACAR\uff09\u8bb8\u53ef\u7684\u5ba1\u8ba1\u5e08<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5c5e\u4e8e\u6cd5\u5b9a\u5ba1\u8ba1\u5bf9\u8c61\u7684\u5916\u8d44\u516c\u53f8\u5206\u516c\u53f8\u5e94\u786e\u4fdd\u5176\u67ec\u57d4\u5be8\u8d22\u52a1\u62a5\u8868\u7531\u5177\u5907\u76f8\u5e94\u8d44\u8d28\u7684\u5ba1\u8ba1\u5e08\u8fdb\u884c\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5ba1\u8ba1\u5b8c\u6210\u622a\u6b62\u65e5\u671f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u72ec\u7acb\u5ba1\u8ba1\u5de5\u4f5c\u548c\u72ec\u7acb\u5ba1\u8ba1\u5e08\u610f\u89c1\u7684\u51fa\u5177\u5fc5\u987b\u5b8c\u6210\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u4f1a\u8ba1\u5e74\u5ea6\u622a\u6b62\u65e5\u540e\u516d\u4e2a\u6708\u5185\u3002.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u5ba1\u8ba1\u65e0\u6cd5\u5728\u89c4\u5b9a\u671f\u9650\u5185\u5b8c\u6210\uff0c\u8d1f\u6709\u4e49\u52a1\u7684\u4f01\u4e1a\u53ef\u4ee5\u8bf4\u660e\u9002\u5f53\u7406\u7531\uff0c\u5411ACAR\u7533\u8bf7\u5ef6\u671f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5982\uff0c\u5bf9\u4e8e\u4e00\u4e2a\u8d22\u52a1\u5e74\u5ea6\u7ed3\u675f\u4e8e <strong>2026\u5e7412\u670831\u65e5<\/strong>, \uff0c\u6cd5\u5b9a\u5ba1\u8ba1\u901a\u5e38\u9700\u8981\u5728 <strong>2027\u5e746\u670830\u65e5<\/strong>, \uff0c\u9664\u975e\u6839\u636e\u9002\u7528\u8981\u6c42\u6279\u51c6\u4e86\u5ef6\u671f\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5411 ACAR \u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u63a5\u53d7\u72ec\u7acb\u5ba1\u8ba1\u7684\u5206\u652f\u673a\u6784\u5fc5\u987b\u63d0\u4ea4\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b83\u7684 <strong>\u7ecf\u5ba1\u8ba1\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868<\/strong>; \u548c<\/li>\n\n\n\n<li>the <strong>\u72ec\u7acb\u5ba1\u8ba1\u5e08\u62a5\u544a<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">ACAR \u4e0d\u8fdf\u4e8e\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4f1a\u8ba1\u5e74\u5ea6\u622a\u6b62\u65e5\u540e\u516d\u4e2a\u6708\u96f6\u4e8c\u5341\u5929.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5bf9\u4e8e\u4e00\u4e2a\u5177\u6709 <strong>2026\u5e7412\u670831\u65e5<\/strong> \u5728\u5e74\u5e95\uff0c\u7533\u62a5\u622a\u6b62\u65e5\u671f\u901a\u5e38\u662f <strong>2027\u5e747\u670820\u65e5<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u5907\u6848\u5fc5\u987b\u6309\u7167ACAR\u89c4\u5b9a\u7684\u8868\u683c\u548c\u7a0b\u5e8f\u8fdb\u884c\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u662f\u5426\u6709\u8c41\u514d\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">063\u53f7\u90e8\u95e8\u89c4\u7ae0\u4e3a\u5c5e\u4e8e\u7b2c8\u6761\u7684\u4f01\u4e1a\u63d0\u4f9b\u4e86\u4e00\u9879\u6709\u9650\u7684\u8c41\u514d\u673a\u5236\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u516c\u53f8\u5206\u516c\u53f8\u82e5\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u53ef\u5411ACAR\u7533\u8bf7\u8c41\u514d\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\uff1a <strong>\u81ea\u6700\u8fd1\u4e00\u6b21\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u8fde\u7eed\u5341\u4e8c\u4e2a\u6708\u5185\u672a\u5f00\u5c55\u4e1a\u52a1\u8fd0\u8425<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u8c41\u514d\u662f <strong>\u975e\u81ea\u52a8<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u5fc5\u987b\u5411 ACAR \u63d0\u4ea4\u8c41\u514d\u7533\u8bf7\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4f1a\u8ba1\u671f\u7ed3\u8d26\u65e5\u540e30\u5929\u5185<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e76\u6309\u7167\u73b0\u884c\u89c4\u5b9a\u7f34\u7eb3\u9002\u7528\u7684\u516c\u5171\u670d\u52a1\u8d39\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65b0\u8981\u6c42\u4ec0\u4e48\u65f6\u5019\u751f\u6548\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08Prakas\uff09\u7b2c26\u6761\u89c4\u5b9a\uff0c\u6839\u636e\u7b2c8\u6761\u81f3\u7b2c11\u6761\u5fc5\u987b\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u4f01\u4e1a\u548c\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u5fc5\u987b\u9075\u5b88\u65b0\u7684\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u81ea2026\u4f1a\u8ba1\u5e74\u5ea6\u8d77\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2020\u5e747\u670810\u65e5\u7b2c563\u53f7MEF.PrK\u53f7\u90e8\u95e8\u89c4\u7ae0\u4e5f\u5df2\u88ab\u5e9f\u6b62\uff0c\u800c\u6839\u636e\u8be5\u90e8\u95e8\u89c4\u7ae0\u53d1\u5e03\u7684\u73b0\u6709\u5b9e\u65bd\u6307\u5357\u5728\u88ab\u65b0\u7684\u5b9e\u65bd\u6307\u5357\u53d6\u4ee3\u4e4b\u524d\u7ee7\u7eed\u6709\u6548\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u56fd\u4f01\u4e1a\u901a\u8fc7\u67ec\u57d4\u5be8\u5206\u516c\u53f8\u8fd0\u8425\u7684\u6838\u5fc3\u8981\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u67ec\u57d4\u5be8\u901a\u8fc7\u5206\u516c\u53f8\u8fd0\u8425\u7684\u5916\u8d44\u4f01\u4e1a\u4e0d\u5e94\u4ec5\u4ec5\u53c2\u7167\u5176\u8425\u4e1a\u6536\u5165\u3001\u8d44\u4ea7\u6216\u5458\u5de5\u6570\u91cf\u6765\u8bc4\u4f30\u5176\u6cd5\u5b9a\u5ba1\u8ba1\u4e49\u52a1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u9762 <strong>\u6839\u636e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08Prakas\uff09\u7b2c8\u6761\uff0c\u5916\u56fd\u516c\u53f8\u7684\u5206\u652f\u673a\u6784\u88ab\u660e\u786e\u786e\u5b9a\u4e3a\u5fc5\u987b\u63d0\u4ea4\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u4f01\u4e1a\u3002<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e <strong>2026\u5e74\u4f1a\u8ba1\u671f\u95f4\u53ca\u4ee5\u540e<\/strong>, \u56e0\u6b64\uff0c\u53d7\u5f71\u54cd\u7684\u5206\u652f\u673a\u6784\u5e94\u786e\u4fdd\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u662f\u6309\u65f6\u7f16\u5236\u7684\uff1b;<\/li>\n\n\n\n<li>\u8be5\u5ba1\u8ba1\u7531\u6301\u6709 ACAR \u6267\u7167\u7684\u5ba1\u8ba1\u5e08\u6267\u884c\uff1b;<\/li>\n\n\n\n<li>\u72ec\u7acb\u5ba1\u8ba1\u548c\u5ba1\u8ba1\u610f\u89c1\u5728\u5e74\u7ec8\u540e\u516d\u4e2a\u6708\u5185\u5b8c\u6210\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u4e0e\u5ba1\u8ba1\u5e08\u62a5\u544a\u5728\u8d22\u5e74\u7ed3\u675f\u540e\u7684\u516d\u4e2a\u6708\u96f6\u4e8c\u5341\u5929\u5185\u63d0\u4ea4\u81f3 ACAR\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u62e5\u6709\u67ec\u57d4\u5be8\u5206\u516c\u53f8\u7684\u5916\u56fd\u516c\u53f8\u5e94\u5728\u5e74\u7ec8\u62a5\u544a\u6d41\u7a0b\u7684\u65e9\u671f\u8bc4\u4f30\u8fd9\u4e9b\u8981\u6c42\uff0c\u4ee5\u907f\u514d\u6cd5\u5b9a\u5408\u89c4\u51fa\u73b0\u5ef6\u8bef\u3002.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6cd5\u5f8b\u53c2\u8003\uff1a<\/strong> \u5173\u4e8e\u63d0\u4ea4\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ca\u63d0\u4ea4\u72ec\u7acb\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u4e49\u52a1\u76842026\u5e748\u670818\u65e5\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u6b64\u5904\u4e0b\u8f7d Prakas\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a 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class=\"wp-block-paragraph\"><strong>\u514d\u8d23\u58f0\u660e<\/strong> \u672c\u6587\u57fa\u4e8e\u7b2c 063 \u53f7\u90e8\u4ee4\u63d0\u4f9b\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u3001\u4f1a\u8ba1\u6216\u5176\u4ed6\u4e13\u4e1a\u5efa\u8bae\u3002\u5404\u9879\u8981\u6c42\u7684\u9002\u7528\u5e94\u7ed3\u5408\u9002\u7528\u7684\u67ec\u57d4\u5be8\u6cd5\u5f8b\u3001\u6cd5\u89c4\u4ee5\u53ca ACAR \u7684\u6267\u884c\u6307\u5bfc\u8fdb\u884c\u7efc\u5408\u8003\u91cf\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Branches of foreign companies operating in Cambodia should take note of an important change to Cambodia\u2019s statutory audit framework. Under Prakas No. 063 dated 18 August 2026 on the Obligations to File Annual Financial Statements and Submit Financial Statements for Independent Audit, a branch of a foreign company is expressly required to submit its annual [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":1248,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,15],"tags":[],"class_list":["post-1246","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 Branches of Foreign Companies 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\/zh\/\u6839\u636e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08prakas-no-063\uff09\uff0c\u67ec\u57d4\u5be8\u5916\u56fd\u516c\u53f8\u5206\u516c\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mandatory Independent Audit Requirements for Branches of Foreign Companies in Cambodia under Prakas No. 063 - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"Branches of foreign companies operating in Cambodia should take note of an important change to Cambodia\u2019s statutory audit framework. 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