Cambodia ATQ

Cambodia ATQ

by Koem Prek

The purpose of this document to is introduce a:

  • High level qualification structure and indicative high level syllabus content
  • Skills map for an accounting technician, and
  • Details of progression within the proposed accounting qualification and to the KICPAA professional qualification.

This document outlines the purpose, objectives and learning outcomes of an Accounting Technician Qualification for Cambodia (ATQ). It provides details on the learning outcome requires and related syllabus.

Holders of the ATQ will have the designation CTA (Certified Technician Accountant) and will become technician members, subject to attaining appropriate practical experience) of KICPAA.

ATQs typically have the following attributes:

Syllabus and testing:

  • Benchmarked to international qualifications and guidance
  • Incorporating tax, law and business requirements
  • Providing levels – preliminary to foundation and beyond – for easy progression
  • Involving a mix of practical experience and examinations


  • A recognised qualification
  • Membership of an accountancy organisation
  • Commitment to annual CPD
  • Access to the professional qualification

The proposed syllabus aims to support the development of rounded business technicians capable of contributing to business management. It develops the values that enable those qualifying to act in the public interest and to demonstrate the competence, knowledge and evaluation skills expected of a technician accountant.

The syllabus is suited to those students working or seeking to work in the public or private sector, and in business and commerce.

The qualification has been benchmarked to:

  • The Cambodian Qualification Framework (2012)
  • UNESCO International Standard Classification of Education (2011)
  • International bodies operating technician qualifications (CAPA 2018)
  • IFAC Guidance on developing a technician qualification (2019)

The syllabus is comparable with modern standards employed by leading institutes across the world and reflects important characteristics of, and is designed to meet, specific business and public sector needs of Cambodia.