Home > Company Accounting > Cambodian Accounting & Auditing Standards

Cambodian Accounting & Auditing Standards

(Last updated November 7th, 2009)

The Law on Corporate Accounts, Their Audits and Accountancy Profession was proclaimed by the royal decree no. ns/rkm/0702/011 in 2002 and became effective on 01 January 2005.  Emanated from this law, the National Accounting Council (NAC) wad founded to take charge in preparing the Cambodian accounting and auditing standards, and the Kampuchea Institute of CPA and Auditors (KICPAA) to train, manage and govern professional accountants and to ensure the compliance with the code of conduct.

Afterwards, fifteen Cambodian Accounting Standards and ten Cambodian Standards on Auditing were issued on 16 October 2003 and entered into force from 01 January 2005 onwards.


Chapter 1 General Provisions
Chapter 2 National Accounting Council
Chapter 3 Financial Statements
Chapter 4 Institute of Certified Public Accountants and Auditors
Chapter 5 Corporate Audit
Chapter 6 Accounting Profession
Chapter 7 Sanctions
apter 8 Final Provisions

* Cambodian Accounting Standards

  1. CFRS 4 : Insurance Contracts
  2. CFRS 7 : Financial Instruments: Disclosures
  3. CAS 1 : Presentation of Financial Statements
  4. CAS 2 : Inventories
  5. CAS 7 : Cash Flow Statements
  6. CAS 8 : Accounting Polices, Changes in Accounting Estimates and Errors
  7. CAS 10 : Events after the balance sheet date
  8. CAS 11 : Construction Contracts
  9. CAS 12 : Income Taxes
  10. CAS 16 : Property, Plant and Equipment
  11. CAS 17 : Leases
  12. CAS 18 : Revenue
  13. CAS 21 :The Effect of Change in Foreign Currency
  14. CAS 23 : Borrowing Costs
  15. CAS 24 : Related party disclosures
  16. CAS 27 : Consolidated and Separate Financial statements
  17. CAS 37 : Provisions, Contingent Liabilities and Contingent
  18. CAS 38 : Intangible Assets
  19. CAS 40 : Investment Property
  20. CAS 41 : Agriculture

* Cambodian Standard Auditing

  1. CSA 200 – Objective and General Principles Governing an Audit of Financial Statements
  2. CSA 210 – Terms of Audit Engagements
  3. CSA 230 – Documentation
  4. CSA 240 – Fraud and Error
  5. CSA 300 – Planning
  6. CSA 320 – Audit Materiality
  7. CSA 500 – Audit Evidence
  8. CSA 560 – Subsequent Events
  9. CSA 570 – Going Concern
  10. CSA 700 – The Auditor’s Report on Financial Statements

Related bodies

National Accounting Council (NAC)
Kampuchea Institute of CPA and Auditing (KICPAA), http://www.kicpaa.org.kh/
PricewaterhouseCoopers: provides  a periodic summary of new rulings and documentations related to tax and investment in Cambodia.
KPMG provides tax, auditing and advisory services in Cambodia, http://www.kpmg.com.k
Morisonkak Auditing and Accounting
– World Bank Group, Accounting and Auditing http://www.worldbank.org
Deloitte, Accounting Standard http://www.iasplus.com/country/cambodia.htm
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  2. សុវុឌ្ឍី
    28/07/2009 at 12:11 pm

    thanks so much for this sources. I am gonna choose Accounting as my major. Since i am studying in Thailand so i don’t know at all about the Accounting Standard in Cambodia. Re-thanks for those useful sources

  3. 26/09/2009 at 9:50 am

    សួស្តីបងប្រុស !

    ខ្ញុំមានអារម្មណ៍ពេញយ៉ាងខ្លាំងចំពោះគេហទំព័ររបស់បងមួយនេះ គឺវាមានអត្ថប្រយោជន៍ចំពោះនិស្សិតគ្រប់ដែលគេ​នឹងអាចសិក្សាបន្ថែមនូវចំនេះដឹងរបស់គេទៀត ។


  4. 22/04/2010 at 7:36 pm

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  5. Long
    17/10/2010 at 10:25 pm

    Thanks! I think it very important for me and students i want you to make it more easy to download. It good idea to create it as PDF.

  6. phalla
    03/02/2011 at 3:24 pm

    I think it’s so good for the students and accounting officers as like me. Thanks for your kindness!!!

  7. vichet
    11/03/2011 at 6:58 pm

    I have one question

    – ក្រុមហ៊ុនខ្ញុំដាំដូងព្រេងខ្ញុំចង់សួរថាតើដំណាំដូងព្រេងនឹងខ្ញុំអាចចាត់ទុកជាInventory បានរឺអត់?

  8. 17/06/2011 at 1:58 pm

    Good , Web side . thanks .

  9. lokchansopheak@ymail.com
    11/03/2012 at 2:50 am

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  10. Ben vathana
    14/03/2012 at 6:44 pm

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  11. Ben vathana
    14/03/2012 at 6:49 pm

    How can I get it?

  12. Ben vathana
    14/03/2012 at 6:59 pm

    I like it.

  13. 22/06/2012 at 1:39 am

    I wonder why in CAS no have CAS 11 : Construction Contracts in the detail of .pdf

  14. sieng thyrith
    26/08/2012 at 12:14 pm

    i found that this web site is very usefull to student studying accounting field for their career in the future but it seems difficult to read it, so please update it to be easy to read and download. thank you all those sharing this unvalued knowledge to who is intested with it.

  15. milk
    25/09/2012 at 7:04 pm

    I want to Thai Language

  16. thary
    27/09/2012 at 3:58 pm

    Now i work at one company that have main office in singapor, in cambodia have only processing export so, have only Exp the revenue dn’t have
    nowadays i just record into journal entry for exp ab financial statement d’t have
    so, if the auditor come to check what should i do ? what should i take document to show them? thank you inadvance.

    • camkh12
      10/10/2012 at 2:05 pm

      Dear Thary, it is great to follow the accounting standards or possible international one, applicable in that country, professional accounting firms would be able to assist you in details, and able you to complite with auidt, thk

    • Sros
      29/08/2014 at 3:56 am

      That is much difficult, the auditor will require what they need, they make listing of the requirement

  17. Mar
    28/03/2013 at 5:53 pm

    i just a simple accountan and i would like to know more about account and i want to become an auditor . but i dont know how can i start it . can u guide me ????

  18. 26/04/2013 at 8:36 am

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  19. 03/05/2013 at 3:39 pm

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  20. 24/11/2014 at 1:10 pm

    Integrity by Elina Katsioula-Beall

    Provided by notable furniture in Cambodia construction materials, though unworkable and out of proportion, the featured kitchen’s previous design still has a charming and warm ambience of a country charisma. Hence, the request of retaining this sensation to be sympathetic to the house’s footprint for the renovation.
    Designer Elina Katsioula-Beall’s response was a refurbishment of some inappropriate structures that obstruct the flow of the kitchen to the adjacent rooms.
    “From the outset, one huge concern was our existing wood flooring. The floorboards are wide-plank oak, wire-brushed with old wrought iron nails. The new kitchen floor had to match the rest of the house – if they hadn’t been able to match the wooden boards, I’m not sure we would have gone ahead with the project,” said one of the owners.

  21. kun puthiroth
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  1. 15/05/2013 at 12:23 pm

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