Our law library is the largest free online collection of Cambodian laws and regulation covering almost all areas of laws. An unofficial English translation is provided for some but not all laws. We update our collection regularly when new laws are made available to us. However, please kindly note that our collection publishes only major laws and regulations and we are unable to guarantee that our collection contains the most updated version of laws.

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Tittle
Year
Download
Law
  Law on Accounting and Auditing
2016
En   Kh
  Law on the Corporate Accounts, Their Audits and the Accounting Profession
2012
En   Kh
  Law on Amendment to Law on Audit
2006
  Kh
  Law on Audit
2000
En   Kh
  Law on Supplementary Provisions to the Law on Audit
2000
  Kh
Sub Decree
  Sub-Decree on the Code of Ethics for Professional Accountants and Auditors
2005
En  
  Sub-Decree on the Organization and Functions of Cambodia Institute of Certified Public Accounting and Auditors
2003
En   Kh
Prakas
  Prakas on External Audit on Banks and Financial Institutions
2017
En  
  Prakas on the Private Audit Firm at Securities Sectors
2017
  Kh
  Prakas on Promulgation of Cambodia Financial Reporting Standards
2009
En  
  Prakas on the Authorization of Right of the Foreign Certified Public Accountants and Statutory Auditors to Sign on Auditing Reports
2009
En  
  Prakas on the Emplementation of Cambodian Accounting Standards
2003
En  
  Prakas on the Authorization to Open Private Auditing to Audit Accounts of Business
1994
En  
Circular / Notification
  Circular on Strengthening of Internal Audit
2011
  Kh
  Circular on Conditions and Procedures for Foreign CPA
2009
En   Kh
Other
  Announcement on the Introduction of Cambidia International Financial Reporting Standards and Cambodian International Financial Reporting Standards for Small and Medium Entities
2009
En  
  By Law of the Kampuchea Institute of Certified Public Accounts and Auditors
2004
En   Kh
  Standards of Internal Audit
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En   Kh