22/06/2026
Cambodia has introduced new penalties for violations of the Law on Accounting and Auditing under Sub-Decree No. 102, issued on 25 May 2026.
The new rules increase penalties for non-compliance, strengthen ACAR’s inspection and enforcement powers, and introduce a more risk-based compliance framework for enterprises, NPOs, accountants, auditors, and licensed firms.
Businesses should review their financial statement filing obligations, accounting records, audit requirements, and readiness for possible ACAR inspections.
Read more: https://ata-cambodia.com/penalties-for-violations-of-the-law-on-accounting-and-auditing/
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Find out the obligations of enterprises and Non-Profit Organizations when ending operations to maintain regulatory compliance.