The National Accounting Council (NAC) is the accountancy and auditing regulator, and standard setter for private and public sectors; and the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) is the national professional accounatancy body in Cambodia, which were established by the Law on Accounting and Auditing of the Kingdom of Cambodia. The Institute was established with a view to protect public interest and the interest of the profession.

The proposed syllabus aims to support the development of rounded business professionals capable of contributing to business management and for those in practice. 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 professional

The syllabus is suited to those students working or seeking to work in the public or private sector, and in business and commerce. It facilitates advanced standing from candidates who qualify from recognised universities and meets the requirements of international bodies (IFAC), and international accounting and auditing standards.

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.

The Camboida CPA qualification seeks to promote and develop the skills and competencies that define what is meant by being a professional accountant in Cambodia and which fits with national and international objectives.