{"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":"%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%ef%bc%89%ef%bc%8c%e6%9f%ac%e5%9f%94%e5%af%a8%e9%9d%9e%e8%90%a5%e5%88%a9%e7%bb%84%e7%bb%87%e7%9a%84%e7%8b%ac","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/","title":{"rendered":"\u67ec\u57d4\u5be8\u7b2c 063 \u53f7\u90e8\u95e8\u89c4\u7ae0\uff08Prakas\uff09\u5bf9\u975e\u8425\u5229\u7ec4\u7ec7\u7684\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\/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\">\u67ec\u57d4\u5be8\u4fee\u8ba2\u540e\u7684\u8d22\u52a1\u62a5\u544a\u6846\u67b6\u4e3a\u4ee5\u4e0b\u673a\u6784\u5236\u5b9a\u4e86\u7279\u5b9a\u7684\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\uff1a <strong>\u975e\u8425\u5229\u7ec4\u7ec7\uff08\u201cNPO\u201d\uff09\u53ca\u5176\u9879\u76ee<\/strong>.<\/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>, \u975e\u8425\u5229\u7ec4\u7ec7\u7684\u5ba1\u8ba1\u8981\u6c42\u4e0e\u5546\u4e1a\u4f01\u4e1a\u7684\u5ba1\u8ba1\u8981\u6c42\u5206\u5f00\u8bc4\u4f30\u3002.<\/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\">1. \u9879\u76ee\u7ea7\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c10\u6761\u89c4\u5b9a\uff0c\u5728\u9879\u76ee\u7b26\u5408\u4ee5\u4e0b\u60c5\u51b5\u65f6\uff0c\u5176\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u63d0\u4ea4\u72ec\u7acb\u5ba1\u8ba1\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9879\u76ee\u603b\u6210\u672c\u8d85\u8fc720\u4ebf\u745e\u5c14<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u5f53\u4e8e 50 \u4e07\u7f8e\u5143<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u90e8\u7684\u63aa\u8f9e\u662f <strong>\u201c\u8d85\u8fc7\u201d<\/strong> 20\u4ebf\u745e\u5c14\u3002\u56e0\u6b64\uff0c\u6cd5\u5b9a\u89e6\u53d1\u6761\u4ef6\u662f\u9879\u76ee\u6210\u672c\u8d85\u8fc7\u8be5\u91d1\u989d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u8981\u6c42\u9002\u7528\u4e8e <strong>\u9879\u76ee\u7ea7\u522b<\/strong> \u56e0\u6b64\uff0c\u8fd9\u5e94\u5f53\u4e0e\u9002\u7528\u4e8e\u8be5\u975e\u8425\u5229\u7ec4\u7ec7\u81ea\u8eab\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u72ec\u7acb\u5ba1\u8ba1\u6d4b\u8bd5\u533a\u522b\u5f00\u6765\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u975e\u8425\u5229\u7ec4\u7ec7\u4f55\u65f6\u5fc5\u987b\u5bf9\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\uff0c\u5982\u679c <strong>\u4e24\u8005<\/strong> \u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6761\u4ef6 1 \u2013 \u5e74\u5ea6\u652f\u51fa<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5ea6\u603b\u652f\u51fa\u8d85\u8fc7\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>30\u4ebf\u745e\u5c14\uff0875\u4e07\u7f8e\u5143\uff09<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u8ba1\u7b97\u4e0d\u5305\u62ec\u672c\u8eab\u9700\u8981\u63a5\u53d7\u72ec\u7acb\u5ba1\u8ba1\u7684\u9879\u76ee\u6210\u672c\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6761\u4ef6 2 \u2013 \u5458\u5de5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5e73\u5747\u5458\u5de5\u4eba\u6570\u4e3a\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>20\u540d\u6216\u66f4\u591a\u5458\u5de5\u3002.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u8fd9\u4e24\u4e2a\u6761\u4ef6\uff0c\u8be5\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u624d\u5c5e\u4e8e\u6b64\u5f3a\u5236\u5ba1\u8ba1\u8981\u6c42\u7684\u7ba1\u8f96\u8303\u56f4\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u793a\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u975e\u8425\u5229\u7ec4\u7ec7\u62e5\u6709\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e74\u5ea6\u652f\u51fa40\u4ebf\u67ec\u57d4\u5be8\u91cc\u5c14\uff0c\u4e0d\u5305\u62ec\u5355\u72ec\u63a5\u53d7\u5ba1\u8ba1\u7684\u9879\u76ee\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u5168\u5e74\u5e73\u574725\u540d\u5458\u5de5.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ee1\u8db3\u8fd9\u4e24\u4e2a\u6761\u4ef6\uff0c\u56e0\u6b64\u8be5\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5c06\u9700\u8981\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u540c\u4e00\u5bb6\u975e\u8425\u5229\u7ec4\u7ec7\u5728\u8fd9\u4e00\u5e74\u4e2d\u7684\u5e73\u5747\u5458\u5de5\u4eba\u6570\u4ec5\u4e3a 15 \u4eba\uff0c\u5219\u4ec5\u6839\u636e\u8fd9\u4e00\u6807\u51c6\uff0c\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u4e0d\u4f1a\u6210\u4e3a\u5f3a\u5236\u5ba1\u8ba1\u7684\u5bf9\u8c61\uff0c\u5c3d\u7ba1\u4e2a\u522b\u9879\u76ee\u53ef\u80fd\u4ecd\u9700\u5355\u72ec\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u975e\u8425\u5229\u7ec4\u7ec7\u9879\u76ee\u7684\u5ba1\u8ba1\u9891\u6b21<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c11\u6761\u8fd8\u89c4\u5b9a\u4e86\u5408\u683c\u9879\u76ee\u5fc5\u987b\u63a5\u53d7\u5ba1\u8ba1\u7684\u9891\u7387\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u8d85\u8fc718\u4e2a\u6708\u7684\u9879\u76ee<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u671f\u9650\u4e0d\u8d85\u8fc7 <strong>18\u4e2a\u6708\u5185\u53ef\u80fd\u4ec5\u9700\u63a5\u53d7\u4e00\u6b21\u72ec\u7acb\u5ba1\u8ba1<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8d85\u8fc718\u4e2a\u6708\u7684\u9879\u76ee<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u6301\u7eed\u65f6\u95f4\u8d85\u8fc7 <strong>18\u4e2a\u6708<\/strong> \u5fc5\u987b\u63a5\u53d7\u72ec\u7acb\u5ba1\u8ba1\uff0c\u5e76\u5177\u5907\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6bcf\u4e2a\u5341\u4e8c\u4e2a\u6708\u671f\u95f4\u8fdb\u884c\u4e00\u6b21\u72ec\u7acb\u5ba1\u8ba1\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e00\u533a\u5206\u5bf9\u4e8e\u8de8\u5e74\u5ea6\u9879\u76ee\u4ee5\u53ca\u8d85\u51fa\u5355\u4e2a\u4f1a\u8ba1\u671f\u95f4\u7684\u6350\u8d60\u8d44\u52a9\u9879\u76ee\u5c24\u4e3a\u91cd\u8981\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u5fd7\u613f\u72ec\u7acb\u5ba1\u8ba1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u975e\u8425\u5229\u7ec4\u7ec7\u6216\u975e\u8425\u5229\u7ec4\u7ec7\u9879\u76ee\u4e0d\u7b26\u5408\u7b2c10\u6761\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u6761\u4ef6\uff0c\u4ea6\u53ef\u81ea\u613f\u63d0\u4ea4\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u7c7b\u81ea\u613f\u5ba1\u8ba1\u5e94\u4e0e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\u6240\u89c4\u5b9a\u7684\u6cd5\u5b9a\u5ba1\u8ba1\u8981\u6c42\u533a\u522b\u5f00\u6765\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. \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\u53d7\u5f3a\u5236\u5ba1\u8ba1\u7ea6\u675f\u7684\u975e\u8425\u5229\u7ec4\u7ec7\u6216\u7b26\u5408\u6761\u4ef6\u7684\u9879\u76ee\u4e3b\u4f53\u5e94\u786e\u4fdd\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\">6. \u5ba1\u8ba1\u5b8c\u6210\u4e0e\u5f52\u6863\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<h3 class=\"wp-block-heading\">\u4e0d\u8fdf\u4e8e\u4f1a\u8ba1\u671f\u95f4\u622a\u6b62\u65e5\u540e\u516d\u4e2a\u6708\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ecf\u5ba1\u8ba1\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u548c\u72ec\u7acb\u5ba1\u8ba1\u5e08\u62a5\u544a\u968f\u540e\u5fc5\u987b\u6700\u8fdf\u4e8e\u4ee5\u4e0b\u65e5\u671f\u524d\u5411 ACAR \u5907\u6848\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8ba1\u5e74\u5ea6\u622a\u6b62\u65e5\u540e\u516d\u4e2a\u6708\u96f6\u4e8c\u5341\u5929\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u4e00\u4e2a\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u4e8e <strong>2026\u5e7412\u670831\u65e5<\/strong>, \uff0c\u901a\u5e38\u8fd9\u610f\u5473\u7740\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5ba1\u8ba1\u5b8c\u6210\u4e8e <strong>2027\u5e746\u670830\u65e5<\/strong>; \u548c<\/li>\n\n\n\n<li>\u5411 ACAR \u63d0\u4ea4\u7531 <strong>2027\u5e747\u670820\u65e5<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u65e0\u6cd5\u5728\u89c4\u5b9a\u671f\u9650\u5185\u5b8c\u6210\uff0c\u6839\u636e\u76f8\u5173\u8981\u6c42\uff0c\u8be5\u300a\u5df4\u5361\u65af\u300b\u5141\u8bb8\u5411ACAR\u7533\u8bf7\u5ef6\u671f\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. \u5982\u679c\u975e\u8425\u5229\u7ec4\u7ec7\u4e0d\u518d\u7b26\u5408\u5ba1\u8ba1\u6761\u4ef6\u4f1a\u600e\u6837\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c16\u6761\u4e3a\u4e0d\u518d\u7b26\u5408\u7b2c10\u6761\u89c4\u5b9a\u6761\u4ef6\u7684\u975e\u8425\u5229\u7ec4\u7ec7\u63d0\u4f9b\u4e86\u4e00\u9879\u5177\u4f53\u673a\u5236\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u8be5\u975e\u8425\u5229\u7ec4\u7ec7\u4e0d\u518d\u9700\u8981\u63d0\u4ea4\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7136\u800c\uff0c\u5b83\u5fc5\u987b\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5728\u4f1a\u8ba1\u671f\u7ed3\u675f\u65e5\u540e\u4e0d\u665a\u4e8e30\u5929\u5185\u4ee5\u4e66\u9762\u5f62\u5f0f\u901a\u77e5ACAR\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e0d\u540c\u4e8e\u9002\u7528\u4e8e\u7b2c15\u6761\u4e0b\u67d0\u4e9b\u4f01\u4e1a\u7684\u8c41\u514d\u673a\u5236\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u8be5\u300a\u90e8\u544a\u300b\u660e\u786e\u8981\u6c42 <strong>\u7ed9ACAR\u7684\u4e66\u9762\u901a\u77e5<\/strong> \u5f53\u4e0d\u518d\u6ee1\u8db3\u7b2c 10 \u6761\u7684\u6761\u4ef6\u65f6\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. \u4e0d\u9700\u63a5\u53d7\u5ba1\u8ba1\u7684\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u5907\u6848\u8981\u6c42<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u53d7\u72ec\u7acb\u5ba1\u8ba1\u7684\u975e\u8425\u5229\u7ec4\u7ec7\u4ecd\u987b\u5411ACAR\u63d0\u4ea4\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u4e3a\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8ba1\u671f\u95f4\u622a\u6b62\u65e5\u540e\u4e09\u4e2a\u6708\u96f6\u4e8c\u5341\u5929\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u622a\u81f3\u4f1a\u8ba1\u671f\u95f4 <strong>12\u670831\u65e5<\/strong>, \u8fd9\u901a\u5e38\u5bf9\u5e94\u4e8e <strong>\u6b21\u5e744\u670820\u65e5<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. \u672a\u7ecf\u72ec\u7acb\u5ba1\u8ba1\u7684\u975e\u8425\u5229\u7ec4\u7ec7\u5ef6\u8fdf\u7533\u62a5\u7f5a\u6b3e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u4e00\u4e2a\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u5176 <strong>\u4e0d\u63a5\u53d7\u72ec\u7acb\u5ba1\u8ba1<\/strong>, \uff0c\u672a\u6309\u65f6\u5411ACAR\u63d0\u4ea4\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5c06\u9762\u4e34\u4ee5\u4e0b\u884c\u653f\u7f5a\u6b3e\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6bcf\u6708\u5ef6\u8bef 120 \u4e07\u745e\u5c14\uff08300 \u7f8e\u5143\uff09\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u4e2a\u4f1a\u8ba1\u671f\u95f4\u7684\u903e\u671f\u7533\u62a5\u7f5a\u6b3e\u603b\u989d\u4e0a\u9650\u4e3a\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">720\u4e07\u67ec\u57d4\u5be8\u745e\u5c14\uff08\u7ea6\u54081,800\u7f8e\u5143\uff09\u3002.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f5a\u6b3e\u81ea\u7533\u62a5\u622a\u6b62\u65e5\u671f\u6240\u5728\u7684\u6708\u4efd\u8d77\u8ba1\u7b97\uff0c\u76f4\u81f3ACAR\u6536\u5230\u5305\u542b\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5728\u5185\u7684\u5b8c\u6574\u7533\u62a5\u8d44\u6599\u7684\u6708\u4efd\u4e3a\u6b62\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c21\u6761\u81f3\u7b2c23\u6761\u89c4\u5b9a\u7684\u5177\u4f53\u5904\u7f5a\u9002\u7528\u4e8e\u5b9e\u4f53 <strong>\u4e0d\u63a5\u53d7\u72ec\u7acb\u5ba1\u8ba1<\/strong> \u56e0\u6b64\u4e0d\u5e94\u5728\u4e0d\u8003\u8651\u5176\u4ed6\u9002\u7528\u7684\u6cd5\u5f8b\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u81ea\u52a8\u5c06\u5176\u6269\u5927\u9002\u7528\u81f3\u7ecf\u5ba1\u8ba1\u7684\u975e\u8425\u5229\u7ec4\u7ec7\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">10. \u81ea2026\u5e74\u4f1a\u8ba1\u671f\u95f4\u8d77\u751f\u6548<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e8c\u5341\u516d\u6761\u89c4\u5b9a\uff0c\u7b2c\u516b\u6761\u81f3\u7b2c\u5341\u4e00\u6761\u89c4\u5b9a\u7684\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\u9002\u7528\u4e8e\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\u5df2\u88ab\u5e9f\u9664\uff0c\u4f46\u5728\u6839\u636e\u8be5\u90e8\u95e8\u89c4\u7ae0\u53d1\u5e03\u7684\u73b0\u6709\u5b9e\u65bd\u6307\u5357\u88ab\u65b0\u7684\u5b9e\u65bd\u6307\u5357\u53d6\u4ee3\u4e4b\u524d\uff0c\u5b83\u4eec\u4ecd\u7136\u6709\u6548\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u5173\u952e\u8981\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e <strong>2026\u5e74\u4f1a\u8ba1\u671f\u95f4\u53ca\u4ee5\u540e<\/strong>, \uff0c\u975e\u8425\u5229\u7ec4\u7ec7\u5e94\u8bc4\u4f30\u5176\u5ba1\u8ba1\u4e49\u52a1\uff0c\u5730\u70b9\u5728 <strong>\u4e24\u4e2a\u4e0d\u540c\u7684\u7ea7\u522b<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u4e2a\u4eba\u9879\u76ee<\/strong> \u2014 \u4e14\u9879\u76ee\u603b\u6210\u672c\u8d85\u8fc7 20 \u4ebf\u745e\u5c14\uff1b<\/li>\n\n\n\n<li><strong>\u8be5\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868<\/strong> \u2014\u5e74\u652f\u51fa\u8d85\u8fc730\u4ebf\u745e\u5c14\uff08\u4e0d\u5305\u62ec\u5355\u72ec\u5ba1\u8ba1\u7684\u9879\u76ee\uff09\uff0c\u4e14\u5e73\u5747\u5458\u5de5\u4eba\u6570\u8fbe\u523020\u4eba\u6216\u4ee5\u4e0a\u3002.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ba1\u7406\u5c42\u4e0d\u5e94\u8ba4\u4e3a\uff0c\u5bf9\u6574\u4e2a\u7ec4\u7ec7\u7684\u5ba1\u8ba1\u81ea\u52a8\u6ee1\u8db3\u4e86\u9002\u7528\u4e8e\u5404\u4e2a\u7b26\u5408\u6761\u4ef6\u9879\u76ee\u7684\u72ec\u7acb\u6cd5\u5b9a\u8981\u6c42\uff0c\u53cd\u4e4b\u4ea6\u7136\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u975e\u8425\u5229\u7ec4\u7ec7\u5e94\u5c3d\u65e9\u786e\u5b9a\u7b26\u5408\u6761\u4ef6\u7684\u975e\u8425\u5229\u9879\u76ee\uff0c\u4ed4\u7ec6\u8ba1\u7b97\u5176\u5e74\u5ea6\u652f\u51fa\u548c\u5e73\u5747\u5458\u5de5\u4eba\u6570\uff0c\u5e76\u7559\u51fa\u5145\u8db3\u7684\u65f6\u95f4\u5b89\u6392\u5ba1\u8ba1\u5de5\u4f5c\uff0c\u4ee5\u6ee1\u8db3\u6cd5\u5b9a\u5b8c\u6210\u548c\u7533\u62a5\u7684\u671f\u9650\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 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\">\u9ad8\u68c9\u8bed\uff1a\u7b2c063\u53f7\u90e8\u957f\u516c\u544a<\/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\">\u7b2c063\u53f7\u90e8\u957f\u516c\u544a<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u514d\u8d23\u58f0\u660e<\/strong> \u672c\u6587\u57fa\u4e8e\u7b2c 063 \u53f7\u90e8\u7ea7\u51b3\u5b9a\u63d0\u4f9b\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u3001\u4f1a\u8ba1\u6216\u5176\u4ed6\u4e13\u4e1a\u610f\u89c1\u3002\u5404\u9879\u8981\u6c42\u7684\u9002\u7528\u5e94\u6839\u636e\u7ec4\u7ec7\u6216\u9879\u76ee\u7684\u5177\u4f53\u4e8b\u5b9e\u548c\u60c5\u51b5\uff0c\u7ed3\u5408\u9002\u7528\u7684\u67ec\u57d4\u5be8\u6cd5\u5f8b\u3001\u6cd5\u89c4\u4ee5\u53ca\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u76d1\u7ba1\u5c40 (ACAR) \u7684\u5b9e\u65bd\u6307\u5bfc\u8fdb\u884c\u7efc\u5408\u8003\u91cf\u3002.<\/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\/zh\/\u6839\u636e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08prakas\uff09\uff0c\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u72ec\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\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\/zh\/\u6839\u636e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08prakas\uff09\uff0c\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u72ec\/\" \/>\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=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vathana\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 \u5206\" \/>\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\":\"zh-Hans\"},{\"@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\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/vsdkh.com\\\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@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\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\",\"name\":\"VSD AUDIT AND ASSURANCE\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@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\":\"zh-Hans\",\"@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\\\/zh\\\/author\\\/vathana\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\uff08\u6839\u636e\u7b2c063\u53f7\u300a\u5df4\u5361\u300b\uff09\u2014\u2014VSD\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u670d\u52a1","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\/zh\/\u6839\u636e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08prakas\uff09\uff0c\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u72ec\/","og_locale":"zh_CN","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\/zh\/\u6839\u636e\u7b2c063\u53f7\u90e8\u95e8\u89c4\u7ae0\uff08prakas\uff09\uff0c\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u72ec\/","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":{"\u4f5c\u8005":"Vathana","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"6 \u5206"},"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":"zh-Hans"},{"@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":"\u67ec\u57d4\u5be8\u975e\u8425\u5229\u7ec4\u7ec7\u72ec\u7acb\u5ba1\u8ba1\u8981\u6c42\uff08\u6839\u636e\u7b2c063\u53f7\u300a\u5df4\u5361\u300b\uff09\u2014\u2014VSD\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u670d\u52a1","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":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vsdkh.com\/independent-audit-requirements-for-not-for-profit-organisations-in-cambodia-under-prakas-no-063\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@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 \u5ba1\u8ba1\u4e0e\u9274\u8bc1","description":"VSD \u5ba1\u8ba1\u4e0e\u9274\u8bc1","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":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/vsdkh.com\/#organization","name":"VSD \u5ba1\u8ba1\u4e0e\u9274\u8bc1","url":"https:\/\/vsdkh.com\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@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":"\u74e6\u5854\u7eb3","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@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":"Vathan \u5728\u5ba1\u8ba1\u3001\u9274\u8bc1\u548c\u54a8\u8be2\u670d\u52a1\u9886\u57df\u62e5\u6709\u8d85\u8fc7 13 \u5e74\u7684\u4e30\u5bcc\u7ecf\u9a8c\uff0c\u670d\u52a1\u884c\u4e1a\u5e7f\u6cdb\uff0c\u4ed6\u80fd\u4e3a\u5ba2\u6237\u63d0\u4f9b\u5207\u5b9e\u7684\u89c1\u89e3\u3001\u624e\u5b9e\u7684\u6280\u672f\u4e13\u4e1a\u77e5\u8bc6\u4ee5\u53ca\u9ad8\u8d28\u91cf\u7684\u4e13\u4e1a\u89e3\u51b3\u65b9\u6848\uff0c\u4ee5\u6ee1\u8db3\u5ba2\u6237\u7684\u7279\u5b9a\u9700\u6c42\u3002Vathan \u62e5\u6709 TEFL \u548c\u91d1\u878d\u5b66\u4f4d\u7684\u6559\u80b2\u80cc\u666f\uff0c\u6301\u6709 ACCA \u8d44\u683c\uff0c\u5e76\u5b8c\u6210\u4e86\u54c8\u4f5b\u5728\u7ebf\u6218\u7565\u9ad8\u7ba1\u8bfe\u7a0b\u3002\u4ed6\u662f\u4e00\u540d\u6267\u4e1a\u5ba1\u8ba1\u5e08\uff08ACAR\uff09\u3001\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08GDT\uff09\uff0c\u5e76\u4e14\u662f ACCA \u548c KICPAA \u7684\u4f1a\u5458\u3002\u4f5c\u4e3a VSD \u5ba1\u8ba1\u4e0e\u9274\u8bc1\u6709\u9650\u516c\u53f8\u7684\u5408\u4f19\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0cVathan \u5e26\u9886\u516c\u53f8\u63d0\u4f9b\u503c\u5f97\u4fe1\u8d56\u7684\u5ba1\u8ba1\u3001\u5408\u89c4\u3001\u7a0e\u52a1\u548c\u54a8\u8be2\u670d\u52a1\uff0c\u4ee5\u652f\u6301\u5ba2\u6237\u7684\u53ef\u6301\u7eed\u589e\u957f\u3002.","url":"https:\/\/vsdkh.com\/zh\/author\/vathana\/"}]}},"_links":{"self":[{"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/posts\/1263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/users\/142049"}],"replies":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/comments?post=1263"}],"version-history":[{"count":2,"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/posts\/1263\/revisions"}],"predecessor-version":[{"id":1266,"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/posts\/1263\/revisions\/1266"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/media\/1265"}],"wp:attachment":[{"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/media?parent=1263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/categories?post=1263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vsdkh.com\/zh\/wp-json\/wp\/v2\/tags?post=1263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}