New Shine Consulting Co., Ltd 新光柬埔寨会计师事务所

New Shine Consulting Co., Ltd 新光柬埔寨会计师事务所 Contact information, map and directions, contact form, opening hours, services, ratings, photos, videos and announcements from New Shine Consulting Co., Ltd 新光柬埔寨会计师事务所, Accountant, Unit 10-03, GIA Tower, Sopheak Mongkul Street, Sankat Tonle Basak, Khan Chamkar Mon, Cambodia, 钻石岛GIA大厦10楼03室, Phnom Penh.

柬新年前完成，安心去过年! 今天顺利递交非审计报告到ACAR会计与审计监管局。根据2016年4月11日颁布的皇家法令第NS/RKM/0416/006号（《会计与审计法》）及其他相关法规，企业和非营利实体（以下简称“实体”）须按照适用的会计准...
13/04/2026

柬新年前完成，安心去过年! 今天顺利递交非审计报告到ACAR会计与审计监管局。根据2016年4月11日颁布的皇家法令第NS/RKM/0416/006号（《会计与审计法》）及其他相关法规，企业和非营利实体（以下简称“实体”）须按照适用的会计准则编制2025年度财务报表，并按以下期限向ACAR提交：

1. 无需独立审计的实体

无需独立审计的企业和实体必须在4月20日之前向ACAR提交财务报表。 2026年。

获准在12月31日以外的日期结账的实体，必须在会计结账日后3个月零20天内向ACAR提交财务报表。

2. 接受独立审计的实体

接受独立审计的企业和实体必须在2026年7月20日之前向ACAR提交经审计的财务报表。

获准在12月31日以外的日期结账的实体，必须在会计结账日后6个月零20天内向ACAR提交财务报表。

此外，为协助企业和实体妥善履行其会计和审计义务，避免因违反《会计和审计法》而受到行政处罚，ACAR特此提醒各实体注意以下主要义务：

1/ 企业和实体必须妥善保存会计记录。

2/ 企业和实体必须在会计结账日后3个月内按照适用的会计准则编制财务报表。

3/ 为提高合规性并方便通过电子申报系统提交财务报表，无需接受独立审计且不属于公共利益实体的中小企业必须申请:《柬埔寨中小企业财务报告框​​架》、《数字财务报告编制平台》和《企业会计科目表框架》。

4/ 需要接受独立审计的企业或实体必须在会计结算日后6个月内完成独立审计并出具年度财务报表审计意见。

5/ 尚未获得财务报告识别号（FIN）的企业或实体必须按照财务报告管理系统用户手册向柬埔寨审计署（ACAR）申请FIN。

6/ 已从审计实体变更为非审计实体的企业或实体必须在财务报表提交截止日期前至少60天向柬埔寨审计署（ACAR）提交FIN变更申请函。

7/ 企业或实体可指定一名代表履行其对ACAR官员的会计和审计义务。
该代表可以是：企业/实体的雇员，或持有ACAR颁发的有效许可证的会计师事务所或审计事务所。

企业所有者或实体负责人对代表采取的所有行动负全部责任。如果代表是会计师事务所或审计事务所，则必须提供企业所有者或实体负责人出具的授权书。

8/ 企业或实体必须按照2025年1月15日发布的关于ACAR公共服务的第002号NBFSA公告缴纳公共服务费。

Happy Khmer New Year!We sincerely thank our valued clients and our dedicated team for your continuous trust, support, an...
13/04/2026

Happy Khmer New Year!
We sincerely thank our valued clients and our dedicated team for your continuous trust, support, and hard work.
May this New Year bring happiness, good health, prosperity, and success to you and your families.
Wishing our company continued growth and achievement in the year ahead.
We look forward to another year of success together.

29/03/2026

Newshine Consulting committed to being the most trusted professional bridge connecting Southeast Asia with international capital. On your journey of global expansion, We strictly control tax risks and preempt challenges, Empowering your business to achieve steady growth and optimized returns.

25/03/2026

Newshine Consulting មាន​ទីស្នាក់ការ​នៅ​ប្រទេស​សិង្ហបុរី មាន​មជ្ឈមណ្ឌល​ពាណិជ្ជកម្ម​កម្ពុជា​របស់​ខ្លួន​ដែល​មាន​ទីតាំង​នៅ​អគារ GIA នៅ​កោះពេជ្រ រាជធានី​ភ្នំពេញ។ ស្ថិតនៅលើច្រាំងទន្លេមេគង្គ ជាមួយនឹងទស្សនវិស័យអន្តរជាតិ និងអ្នកជំនាញវិជ្ជាជីវៈ យើងគ្រប់គ្រងយ៉ាងម៉ត់ចត់នូវហានិភ័យហិរញ្ញវត្ថុ និងពន្ធលើការធ្វើដំណើរទៅក្រៅប្រទេសរបស់អ្នក ការពារបញ្ហាមុនពេលវាកើតឡើង ជួយឱ្យអាជីវកម្មរបស់អ្នកសម្រេចបាននូវកំណើនប្រកបដោយស្ថិរភាព និងនិរន្តរភាព និងបង្កើនអត្ថប្រយោជន៍ជារួម។

24/03/2026

新光审计，总部根植新加坡，柬埔寨业务中心屹立金边钻石岛GIA大厦。依湄公河畔，拥国际视野，在您出海前行的路上，严控财税风险，防患于未然，助力企业行稳致远，实现综合效益最优化。

关于向会计与审计监管机构提交2025年度财务报表的义务非银行金融服务管理局 (NBFSA) 的会计与审计监管机构 (ACAR) 特此通知所有企业所有者和非营利实体负责人：根据2016年4月11日颁布的皇家法令第NS/RKM/0416/006...
15/03/2026

关于向会计与审计监管机构提交2025年度财务报表的义务

非银行金融服务管理局 (NBFSA) 的会计与审计监管机构 (ACAR) 特此通知所有企业所有者和非营利实体负责人：

根据2016年4月11日颁布的皇家法令第NS/RKM/0416/006号（《会计与审计法》）及其他相关法规，企业和非营利实体（以下简称“实体”）须按照适用的会计准则编制2025年度财务报表，并按以下期限向ACAR提交：

1. 无需独立审计的实体

无需独立审计的企业和实体必须在4月20日之前向ACAR提交财务报表。 2026年。

获准在12月31日以外的日期结账的实体，必须在会计结账日后3个月零20天内向ACAR提交财务报表。

2. 接受独立审计的实体

接受独立审计的企业和实体必须在2026年7月20日之前向ACAR提交经审计的财务报表。

获准在12月31日以外的日期结账的实体，必须在会计结账日后6个月零20天内向ACAR提交财务报表。

此外，为协助企业和实体妥善履行其会计和审计义务，避免因违反《会计和审计法》而受到行政处罚，ACAR特此提醒各实体注意以下主要义务：

1/ 企业和实体必须妥善保存会计记录。

2/ 企业和实体必须在会计结账日后3个月内按照适用的会计准则编制财务报表。

3/ 为提高合规性并方便通过电子申报系统提交财务报表，无需接受独立审计且不属于公共利益实体的中小企业必须申请:《柬埔寨中小企业财务报告框​​架》、《数字财务报告编制平台》和《企业会计科目表框架》。

4/ 需要接受独立审计的企业或实体必须在会计结算日后6个月内完成独立审计并出具年度财务报表审计意见。

5/ 尚未获得财务报告识别号（FIN）的企业或实体必须按照财务报告管理系统用户手册向柬埔寨审计署（ACAR）申请FIN。

6/ 已从审计实体变更为非审计实体的企业或实体必须在财务报表提交截止日期前至少60天向柬埔寨审计署（ACAR）提交FIN变更申请函。

7/ 企业或实体可指定一名代表履行其对ACAR官员的会计和审计义务。
该代表可以是：企业/实体的雇员，或持有ACAR颁发的有效许可证的会计师事务所或审计事务所。

企业所有者或实体负责人对代表采取的所有行动负全部责任。如果代表是会计师事务所或审计事务所，则必须提供企业所有者或实体负责人出具的授权书。

8/ 企业或实体必须按照2025年1月15日发布的关于ACAR公共服务的第002号NBFSA公告缴纳公共服务费。

On the Obligation to Submit the Annual Financial Statements for the Year 2025 to the Accounting and Auditing RegulatorTh...
15/03/2026

On the Obligation to Submit the Annual Financial Statements for the Year 2025 to the Accounting and Auditing Regulator
The Accounting and Auditing Regulator (ACAR) of the Non-Bank Financial Services Authority (NBFSA) would like to inform all enterprise owners and heads of non-profit entities that:
In accordance with Royal Kram No. NS/RKM/0416/006 dated 11 April 2016, promulgating the Law on Accounting and Auditing, and other relevant regulations, enterprises and non-profit entities (hereinafter referred to as “entities”) are required to submit their Annual Financial Statements for the year 2025, prepared in accordance with the applicable accounting standards, to ACAR within the following deadlines:

1. Entities Not Subject to Independent Audit
Enterprises and entities that are not subject to independent audit must submit their financial statements to ACAR no later than 20 April 2026.
Entities that have been granted permission to close their accounting books on a date other than 31 December must submit their financial statements to ACAR within 3 months and 20 days from the accounting closing date.

2. Entities Subject to Independent Audit
Enterprises and entities that are subject to independent audit must submit their audited financial statements to ACAR no later than 20 July 2026.
Entities that have been authorized to close their accounting books on a date other than 31 December must submit their financial statements to ACAR within 6 months and 20 days from the accounting closing date.

In addition, to assist enterprises and entities in properly fulfilling their accounting and auditing obligations and to avoid administrative penalties under the Law on Accounting and Auditing, ACAR would like to remind entities of the following key obligations:

1/ Enterprises and entities must maintain proper accounting records.

2/ Enterprises and entities must prepare financial statements in accordance with applicable accounting standards within 3 months from the accounting closing date.

3/ To improve compliance and facilitate the submission of financial statements through the E-Filing System, Small and Medium Enterprises (SMEs) that are not subject to independent audit and are not public interest entities must apply:
the Cambodia Financial Reporting Framework for Small and Medium Entities,
the Digital Financial Reporting Preparation Platform, and
the Chart of Accounts Framework for Enterprises.

4/ Enterprises or entities that are subject to independent audit must complete the independent audit and issue the audit opinion on the annual financial statements within 6 months from the accounting closing date.

5/ Enterprises or entities that do not yet have a Financial Reporting Identification Number (FIN) must apply for the FIN from ACAR by following the user manual of the Financial Reporting Management System.

6/ Enterprises or entities whose classification has changed between audited and non-audited entities must submit a request letter to change their FIN number to ACAR at least 60 days before the financial statement submission deadline.

7/ Enterprises or entities may appoint a representative to fulfill accounting and auditing obligations with ACAR officers.
The representative may be:
an employee of the enterprise/entity, or
a licensed accounting firm or audit firm with a valid license issued by ACAR.
The enterprise owner or entity head remains fully responsible for all actions taken by the representative. If the representative is an accounting firm or audit firm, a letter of authorization from the enterprise owner or entity head must be provided.

8/ Enterprises or entities must pay public service fees in accordance with Prakas No. 002 NBFSA dated 15 January 2025 on Public Services of ACAR.

Guideline on Notification of Business or Operational CessationFor Enterprises and Non-Profit OrganizationsIn accordance ...
15/03/2026

Guideline on Notification of Business or Operational Cessation

For Enterprises and Non-Profit Organizations
In accordance with the Law on Accounting and Auditing and other relevant regulations currently in force, enterprises and non-profit organizations (hereinafter collectively referred to as “entities”) are required to fulfill the following key obligations:
Maintain proper and accurate accounting records.
Prepare financial statements in accordance with the applicable accounting standards.
Submit financial statements for independent audit when required.
File and submit financial statements to the Accounting and Auditing Regulator within the prescribed deadline.
In the past, some entities that decided to cease their business or operational activities notified the Accounting and Auditing Regulator in order to terminate their obligations under the regulations governing accounting and auditing. However, there are still certain entities that have ceased their business or operational activities but have not notified the Accounting and Auditing Regulator, or may not fully understand the obligations they are required to fulfill.
Therefore, to ensure that the Accounting and Auditing Regulator receives updated information, to properly terminate the related obligations, and to avoid penalties under applicable laws and regulations, the Accounting and Auditing Regulator hereby issues the following guidelines:

1. Notification Requirement
Entities must submit an official administrative letter to notify the Accounting and Auditing Regulator of the cessation of their business or operational activities at least sixty (60) days before the deadline for filing their annual financial statements with the Accounting and Auditing Regulator. Entities are also required to pay the applicable service fees as stipulated in the Prakas on Public Service Fees of the Accounting and Auditing Regulator.

2. Supporting Documents
The following supporting documents (copies) must be attached to the administrative notification letter submitted to the Accounting and Auditing Regulator:
One (1) copy of the Financial Reporting Identification Number (FIN) Certificate.
One (1) copy of the payment receipt confirming the submission fee for financial statements for each accounting period.
One (1) copy of the financial statements for each accounting period, if the entity previously failed to submit them to the Accounting and Auditing Regulator.
One (1) copy of the official request letter for business or operational cessation submitted to the relevant competent authority (if applicable).

3. Outstanding Financial Statement Submission
If an entity has failed to submit financial statements for any accounting period at the time of notifying the Accounting and Auditing Regulator of its business or operational cessation, the entity must fully complete these obligations before the notification can be officially finalized by the Accounting and Auditing Regulator.

4. Failure to Notify
If an entity fails to notify the Accounting and Auditing Regulator of its cessation of business or operational activities within the period specified above (Point 1), the entity will be deemed to still be operating and must continue to fulfill all obligations in accordance with the applicable laws and regulations.

The address of the Accounting and Auditing Regulator is located at the Ministry of Economy and Finance.

13/02/2026

柬埔寨新光审计全体团队恭祝各位朋友马年吉祥如意，阖家安康幸福，马年行大运，万事皆顺遂!

06/02/2026

柬埔寨财经部宣布，从现在起，属于自行估税制纳税人之间的特许权使用费（Royalties）和利息（Interest），不用再缴纳15%的预扣税了。副总理兼财经部长翁本莫尼洛1月31日签发通告，目的是减轻企业现金流压力、优化营商环境、避免企业间重复征税，让国内商业流动更顺畅。简单来说：如果付款方和收款方都是自行估税制纳税人，支付特许权使用费或利息时，付款方就不需要扣缴预扣税了。但有几个关键要求必须做到：收款方必须开具正规发票这笔收入要如实记入账册，当作应税收入在月度或年度申报时，正常缴纳利润税财经部特别强调：免预扣税 ≠ 免税。收款方还是要依法缴纳利润税。如果没有正规发票，付款方就必须按老规定扣缴15%预扣税。这项措施跟2023年新税收法和2024年9月第578号部长令是一致的，目的是让符合条件的企业享受到更简便的税务处理。. #柬埔寨新光审计师事务所 #柬埔寨公司注册 #柬埔寨税务 #柬埔寨审计 #柬埔寨公司审计

06/02/2026

新光审计 新年聚餐

柬埔寨副总理孙占托引用了三句柬埔寨和中国古谚语：独木难支屋；独行快 众行远; 路遥知马力，日久见人心。
01/02/2026

柬埔寨副总理孙占托引用了三句柬埔寨和中国古谚语：独木难支屋；独行快 众行远; 路遥知马力，日久见人心。

Address

Unit 10-03, GIA Tower, Sopheak Mongkul Street, Sankat Tonle Basak, Khan Chamkar Mon, Cambodia, 钻石岛GIA大厦10楼03室
Phnom Penh

Telephone

+85599862215

Website

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