Formalities and Procedures for Submitting Audited Annual Financial Reports for Enterprises via Online to the Accounting and Auditing Regulator

Pursuant to Royal Code NS/RKM/0416/006 dated 11 April 2016 promulgating the Law on Accounting and Audit, Sub-decree 79 OrNKr.BK dated 01 June 2020 on Interim Fines for Violations of Law on Accounting and Audit, Prakas 563 MoEF.BrK dated 10 July 2020 on Obligations to Submit Financial Reports for Independent Audit and Prakas 936 MoEF.BrK dated 25 August 2014 on Provision of Public Services of National Accounting Council (currently Accounting and Auditing Regulator), enterprises must submit their audited annual financial reports to the Accounting and Auditing Regulator of the Non-Banking Financial Services Authority.

• 

• 

To facilitate the submission of this financial report, the Accounting and Auditing Regulator

would like to give an instruction as follows:

[wonderplugin_pdf src=”https://commerce-cambodia.com/wp-content/uploads/2021/07/Account-and-Audit_E-Filing-User-Guide.pdf” width=”100%” height=”600px” style=”border:0;”]