Mrs. Taing Chhivhong is the Deputy Director of the Legal Affairs and Compliance
Department at the Accounting and Auditing Regulator. She holds a Master’s Degree in Private Law and has strong expertise in developing, updating, and reviewing legal and
regulatory frameworks related to accounting and auditing obligations. Her work focuses on strengthening compliance, enhancing regulatory clarity, and supporting the ongoing
progress of the profession’s legal foundation.

Mrs. Thon Ousphea serves as Deputy Director of the Professional Management of
Accounting and Auditing Department, oversees regulatory and professional development initiatives within the accounting and auditing profession. She has participated in the
Quality Assurance Review Program since 2017, focusing on strengthening audit quality, ensuring compliance with professional standards, and promoting transparency and public trust in financial reporting.

Mr. Sun Soem is the Head of Licensing Office at the Accounting and Auditing Regulator (ACAR). He holds a Master of Public Administration (MPA), specializing in regulatory
governance and public policy. As a key executive at ACAR, Mr. Soem leads the evaluation and oversight of professional licenses for both individual and firms across Cambodia. He is at the forefront of the regulator’s digital transformation, ensuring that the accounting sector meets international standards of quality and ethics through modernized licensing and enforcement protocols.