Author: Koem Prek

On May 7, 2026, in Singapore, the delegation of the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), led by Mr. Khun Darith, President of KICPAA, representative of Cambodia, accompanied by Mr. Noeu Remy, Vice President of KICPAA, and Mrs. Savuth Daly, CEO of KICPAA, participated in study visits to leading institutions together with representatives from AFA member countries at ISCA House. The purpose of the visit was to learn about new initiatives related to ISQM and AI technology. Subsequently, the delegation continued to DBS Bank to study its digital transformation journey and the application of AI technology in the financial sector.

On the same day, a Memorandum of Understanding (MoU) signing ceremony between the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) and the Institute of Singapore Chartered Accountants (ISCA) was held with the aim of strengthening close cooperation between the two institutions over a five-year period and creating a pathway toward mutual membership recognition. This initiative will provide broader opportunities for members of both institutes in supporting the development of the accounting profession in both Cambodia and Singapore. In the evening, the KICPAA delegation attended a dinner reception warmly hosted at ISCA House together with all member organizations, symbolizing friendship and long-term cooperation.

In addition, on May 8, 2026, the KICPAA delegation attended the 142nd ASEAN Federation of Accountants (AFA) Council Meeting, hosted by the Institute of Singapore Chartered Accountants (ISCA). This important meeting brought together leaders and representatives of member organizations from ASEAN countries, both in person and online, to discuss and approve several key matters, including:

1. Reporting and approval of the outcomes of the previous 141st meeting
2. Discussion and updates on AFA’s strategic plan
3. Sharing experiences and updates on developments in the global accounting profession by IFAC representatives, as well as discussions on sustainability by the ACPACC working group and
4. Preparations for the 2026 World Congress of Accountants and the upcoming 143rd meeting.

KICPAA’s participation in these regional meetings and activities demonstrated its commitment to strengthening the accounting and auditing profession in Cambodia in line with international standards. It also highlighted KICPAA’s efforts to promote cooperation with professional organizations in the ASEAN region and internationally, in support of human resource development and sustainable professional knowledge exchange.

The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), with the support of CAS-BIZ Technology, successfully conducted a Continuing Professional Development (CPD) Webinar on the topic “Discover What’s New in QuickBooks Online and Compliance Solutions” on Wednesday, 6 May 2026, from 9:00 AM to 11:00 AM via Zoom Meeting.

 The webinar featured an insightful presentation by Ms. Sat Sokhon, Assistant Vice President of CAS-BIZ Technology, who shared her expertise on:

·      Latest QuickBooks Online Updates: Understanding new features and system enhancements to improve accounting workflows

·      Compliance Solutions: Exploring tools that support tax and regulatory requirements

·      Practical Applications: Applying system updates to enhance reporting, inventory, and financial management

·      Digital Transformation: Strengthening awareness of evolving accounting technologies and business efficiency

 The webinar attracted 308 participants, including KICPAA members, accountants, bookkeepers, finance and accounting professionals, QuickBooks users, business owners, and managers.

 This CPD activity reflects KICPAA’s continued commitment to supporting the accounting profession through practical learning initiatives that enhance technical competencies and promote the adoption of digital solutions in financial management.

 KICPAA would like to express its sincere appreciation to Ms. Sat Sokhon for sharing her valuable expertise and to all participants for their active engagement in making this webinar a highly successful learning experience.

On the morning of Thursday, April 30, 2026, the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) and Western University (WU) held a signing ceremony for a Memorandum of Understanding (MoU) on the Recognition of Western University as a Training Organization for the Accounting Technician Qualification (ATQ) Program.

The ceremony was attended by Mrs. Savuth Daly, CEO of KICPAA, H.E. Te Laurent, Chairman of the Board of Western University, and Ph.D. Kieng Rotana, President of Western University, together with the Vice Presidents, Deans, lecturers, and approximately 100 students who participated in the event.

The program commenced with welcoming remarks by Ph.D. Kieng Rotana, who expressed strong appreciation for the partnership and its contribution to strengthening professional accounting education. This was followed by remarks from Mrs. Savuth Daly, who provided an overview of the MoU’s key objectives and highlighted the importance of recognizing Western University as a Training Organization for the ATQ Program. She emphasized that this recognition will support students in developing standardized professional competencies and in preparing them to become qualified accounting technicians with strong technical capabilities and high ethical standards.

The ceremony took place at 10:00 a.m. at Western University. This collaboration represents an important milestone in strengthening cooperation between KICPAA and higher education institutions, enhancing alignment between academic programs and professional qualifications, and supporting the development of future accounting professionals who will contribute to advancing the accounting and auditing profession in Cambodia.

The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), with the support of Deloitte (Cambodia) Co., Ltd., successfully conducted a Continuing Professional Development (CPD) Webinar on the topic “IT Audit” on Wednesday, 29 April 2026, from 9:00 AM to 11:00 AM via Zoom Meeting.

The webinar featured an insightful presentation by Mr. Khan Vanchan, Director of Technology & Transformation at Deloitte (Cambodia) Co., Ltd., who shared expertise on:

·      Local Compliance Requirements: Understanding the specific IT Audit mandates from the National Bank of Cambodia (NBC).

·      IT Audit Lifecycle: Building technical familiarity with the core stages of Planning, Fieldwork, and Reporting.

·      Best Practices: Learning the requirements for conducting high-quality activities throughout the audit process.

·      Strategic Problem Solving: Identifying common challenges and key success factors for efficient IT Audit execution.

The webinar attracted 487 participants, including KICPAA members, Audit professionals, and internal auditors seeking to pursue or advance their careers in IT Audit and strengthen their technical audit capabilities.

This CPD activity reflects KICPAA’s continued commitment to supporting professional accountants by providing practical learning opportunities that enhance technical knowledge and strengthen professional competencies, and keep members up to date with the latest digital developments.

Outcome and Summary of the Session

The session strengthened participants’ awareness of the critical role of IT audit in today’s technology-driven environment, particularly in ensuring reliable financial information, strengthening internal controls, and supporting compliance with regulatory expectations.

Participants gained a clearer understanding of how a structured IT audit lifecycle—planning, fieldwork, and reporting—supports effective risk identification and control evaluation, enabling organizations to improve their audit readiness and internal governance practices.

The webinar also highlighted the importance of strong access control management, data protection, and business continuity arrangements as essential components of modern organizational control environments.

In addition, the session emphasized that adopting a risk-based approach to IT audit helps organizations prioritize critical systems, address vulnerabilities more effectively, and strengthen transparency and accountability across operations.

Overall, the session reinforced that IT audit is no longer solely an IT function, but a shared responsibility among management, auditors, accountants, and governance bodies to ensure strong controls, reliable data, and organizational trust in the digital era.

KICPAA would like to express its sincere appreciation to Mr. Khan Vanchan for sharing his valuable expertise and to all participants for their active engagement in making this webinar a highly successful learning experience.

The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), under the collaboration with the Accounting and Auditing Regulator (ACAR), successfully conducted a Webinar on “Regulatory Updates from the Accounting and Auditing Regulator (ACAR)” on Tuesday, 28 April 2026, from 9:00 AM to 12:00 PM via Zoom Meeting.

The webinar featured in-depth presentations from expert speakers representing the ACAR, including:

·      Mrs. Taing Chhivhong, Deputy Director of the Legal Affairs and Compliance Department.

·      Mrs. Thon Ousphea, Deputy Director of Professional Management of Accounting and Auditing Department.

·      Mr. Sun Soem, Head of Licensing Office.

During the session, participants gained valuable knowledge on:

·      Understand the latest legal and regulatory developments impacting accounting and auditing obligations

·      Strengthen knowledge of audit quality control and assurance review practices

·      Navigate licensing procedures and regulatory expectations for professionals and firms

• Addressing practical challenges through an interactive Q&A session.

The webinar attracted 535 participants, including KICPAA members, accountants, auditors, finance professionals, and anyone aiming to learn about the latest laws and regulations affecting the accounting and auditing profession.

This webinar played a vital role in providing the latest updates to strengthen the understanding of regulations and elevate professional accounting and auditing standards in Cambodia.

KICPAA would like to express its sincere appreciation to expert speakers, representatives from ACAR, for sharing their valuable expertise, and to all participants for their active engagement in making this webinar a meaningful and successful learning session.

The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), with the support of Fii&Associates Co., Ltd., successfully conducted a Continuing Professional Development (CPD) Webinar on the topic “ACAR Submission Through Digital Platform” on Thursday, 9 April 2026, from 9:00 AM to 11:30 AM via Zoom Meeting.

 

The webinar featured an insightful presentation by Ms. Sun Kimhin, Partner, Accounting Service of Fii&Associates Co., Ltd., who shared practical guidance on submitting annual reports to ACAR via the digital platform and highlighted key considerations to ensure accurate and timely regulatory compliance.

 

During the session, participants gained valuable knowledge on:

• Understanding the ACAR digital submission process.
• Ensuring compliance with annual reporting requirements.
• Improving efficiency and accuracy in digital reporting.
• Addressing practical challenges through an interactive Q&A session.

 

The webinar attracted 486 participants, including KICPAA members, accountants, auditors, finance professionals, and anyone involved in financial reporting and regulatory compliance.

 

This CPD activity reflects KICPAA’s continued commitment to supporting professional accountants by providing practical learning opportunities that enhance technical knowledge and strengthen professional competencies, and keep members up to date with the latest regulatory and digital developments.

 

KICPAA would like to express its sincere appreciation to Ms. Sun Kimhin for sharing her valuable expertise and to all participants for their active engagement in making this webinar a meaningful and successful learning session.

On the afternoon of March 27, 2026, the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) conducted a meeting with the Cambodian Higher Education Association (CHEA) to explore collaboration on the development and implementation of the Accounting Technician Qualification (ATQ) program within Cambodia’s higher education sector.

The meeting was led by Mrs. Savuth Daly, CEO of KICPAA, and Mr. Chea Thourn, Deputy CEO of KICPAA, together with KICPAA representatives, and was warmly received by CHEA management, including H.E. Dr. Te Laurent, Chairman of the Board of Western University and Vice President of the Board of CHEA, representing H.E. Dr. Heng Vanda, Chairman of the Board of​ Vanda University, and President of CHEA, and H.E. Dr. Ly Chheng, Director-General of BELTEI Group and President of the Executive Committee, along with members of the association.

During the meeting, Mrs. Savuth Daly presented the institute’s mission and highlighted the importance of the ATQ program as a national professional qualification designed to strengthen accounting technical competencies among students in higher education institutions. The program plays a vital role in aligning graduates’ skills with the practical demands of the labor market and the evolving trends in the accounting and auditing profession.

As a result, CHEA management expressed strong appreciation and full support for this initiative and recommended the formalization of a Memorandum of Understanding (MoU). This MoU will serve as a solid foundation demonstrating the shared commitment of both institutions to advancing human resource development in the accounting profession in line with national and regional standards.

The meeting concluded successfully with fruitful outcomes, marking a positive step toward enhancing the quality of professional education, encouraging greater participation from universities, and strengthening collaboration between academic institutions and national professional bodies for the benefit of Cambodia’s economic and financial sectors.

The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), with the support of ACLEDA University of Business, successfully hosted a webinar on “Corporate Governance” on Friday, 20 March 2026, from 9:00 AM to 11:47 AM.

The webinar was organized as part of the Continuing Professional Development (CPD) Program and was delivered by the distinguished speaker Dr. Phon Narin, President of ACLEDA University of Business.

The webinar was successfully conducted and attracted strong interest, with a total of​​ 461 participants.

នាព្រឹកថ្ងៃទី១១ ខែមីនា ឆ្នាំ២០២៦ លោកស្រី សាវុធ ដាលី នាយិកាប្រតិបត្តិនៃវិទ្យស្ថានគណនេយ្យករជំនាញ និងសវនករកម្ពុជា (វ.គ.ស.ក.) បានអញ្ជើញចូលរួមក្នុងពិធីប្រគល់វិញ្ញាបនបត្រកម្មវិធីសិក្សាបច្ចេកទេសគណនេយ្យ (ATQ) និងកម្មវិធីចែករំលែកចំណេះដឹងជូនដល់និស្សិត នៅសាកលវិទ្យាល័យពាណិជ្ជសាស្ត្រ អេស៊ីលីដា (AUB) ដោយមានការអមដំណើរដោយសហការី។ កម្មវិធីនេះប្រារព្ធឡើងក្រោមអធិបតីភាព លោកបណ្ឌិត ផុន ណារិន សាកលវិទ្យាធិការនៃសាកលវិទ្យាល័យពាណិជ្ជសាស្រ្ត អេស៊ីលីដា ដើម្បីពង្រឹងការយល់ដឹងអំពីកម្មវិធីសិក្សាបច្ចេកទេសគណនេយ្យ ជំរុញទឹកចិត្តនិស្សិតគណនេយ្យ លើកកម្ពស់តម្លៃនៃការប្រឡងវិជ្ជាជីវៈ និងបង្ហាញពីអត្ថប្រយោជន៍នៃការរៀនសូត្រពីអ្នកជំនាញដែលមានបទពិសោធជាក់ស្តែង នៅសាលប្រជុំប្រាសាទអង្គរវត្ត នៃ AUB។

ក្នុងឱកាសនោះ លោកស្រីនាយិកាប្រតិបត្តិ បានផ្តល់កិត្តិយសក្នុងការប្រគល់វិញ្ញាបនបត្រ និងសម្តែងការអបអរសាទរយ៉ាងកក់ក្តៅជូនដល់និស្សិតដែលបានប្រឡងជាប់ក្នុងកម្មវិធីសិក្សាបច្ចេកទេសគណនេយ្យ (ATQ)។ ព្រមជាមួយគ្នានេះ លោកស្រីបានលើកទឹកចិត្តឱ្យនិស្សិតទាំងអស់ បន្តការខិតខំអភិវឌ្ឍសមត្ថភាពវិជ្ជាជីវៈរបស់ខ្លួន ដើម្បីត្រៀមខ្លួនសម្រាប់អាជីពការងារក្នុងវិស័យគណនេយ្យ និងសវនកម្មនាពេលអនាគត។ កម្មវិធីនេះ ក៏បានរួមចំណែកយ៉ាងសំខាន់ក្នុងការផ្សព្វផ្សាយពីសារៈសំខាន់នៃកម្មវិធីសិក្សាបច្ចេកទេសគណនេយ្យ និងបង្ហាញពីតម្លៃនៃការប្រឡងវិជ្ជាជីវៈ ក្នុងការពង្រឹងគុណភាពធនធានមនុស្សស្របតាមស្តង់ដាវិជ្ជាជីវៈ។

នៅក្នុងកម្មវិធីដដែលនេះ ក៏មានការធ្វើបទបង្ហាញចែករំលែកបទពិសោធដោយលោកស្រី ស៊ុន គីមហ៊ីន សហស្ថាបនិក និងជានាយិកាផ្នែកសេវាគណនេយ្យនៃក្រុមហ៊ុន FII&ASSOCIATES លើប្រធានបទ “ការត្រៀមខ្លួនដើម្បីក្លាយជាបុគ្គលិកក្នុងស្ថាប័នវិជ្ជាជីវៈគណនេយ្យ ពន្ធដារ និងសវនកម្ម”។ ការធ្វើបទបង្ហាញនេះ បានផ្តល់នូវទស្សនទានអនុវត្តជាក់ស្តែង និងបទពិសោធដ៏មានតម្លៃ ដែលជាការបំផុសគំនិត និងជួយឱ្យនិស្សិតអាចត្រៀមខ្លួនបានកាន់តែល្អប្រសើរសម្រាប់ការចាប់ផ្តើមអាជីពរបស់ខ្លួន។ បន្ថែមពីនេះ លោក ហេង គិតសុផល អគ្គនាយកនៃក្រុមហ៊ុន Advance Grand Formula Co., Ltd. ក៏បានចូលរួមក្នុងវេទិកាពិភាក្សា សំណួរ-ចម្លើយ និងបានចែករំលែកទស្សនទានវិជ្ជាជីវៈរបស់លោក ស្តីពីការលើកទឹកចិត្ត និងគាំទ្រនិស្សិតក្នុងការសិក្សាមុខវិជ្ជាគណនេយ្យ ព្រមទាំងការស្វែងរកឱកាសការងារក្នុងវិស័យនេះផងដែរ។ លោកបានសង្កត់ធ្ងន់លើសារៈសំខាន់នៃការរៀនសូត្រ បទពិសោធអនុវត្តជាក់ស្តែង និងការប្តេជ្ញាចិត្តប្រកបដោយវិជ្ជាជីវៈ ដែលនេះជាកត្តាដ៏សំខាន់សម្រាប់និស្សិតក្នុងការកសាងអាជីពការងារឱ្យទទួលបានជោគជ័យក្នុងវិស័យគណនេយ្យ និងសវនកម្ម។

ជាលទ្ធផល កម្មវិធីនេះគឺបានផ្តល់ចំណេះដឹងនិងអត្ថប្រយោជន៍ដ៏មានតម្លៃដល់និស្សិតអំពីកម្មវិធីសិក្សាបច្ចេកទេសគណនេយ្យ (ATQ) ចំណេះដឹងស្តីពីជំនាញ និងសមត្ថភាពដែលចាំបាច់សម្រាប់វិស័យគណនេយ្យ និងសវនកម្ម ដែលទទួលបានការណែនាំដោយផ្ទាល់ពីអ្នកជំនាញមានបទពិសោធ។ កម្មវិធីនេះក៏បានជួយពង្រឹងទំនាក់ទំនងរវាងនិស្សិត និងឱកាសការងារ ដែលជួយលើកទឹកចិត្តឱ្យនិស្សិតបន្តការសិក្សា និងការត្រៀមខ្លួនយ៉ាងមានប្រសិទ្ធភាពសម្រាប់ការចាប់យកឱកាសការងារក្នុងវិស័យគណនេយ្យ និងសវនកម្ម។

កម្មវិធីនេះទទួលបានការចូលរួមពីថ្នាក់ដឹកនាំ សាស្ត្រាចារ្យ និងនិស្សិតប្រមាណ២៣០រូប ហើយបានបញ្ចប់ទៅដោយជោគជ័យ នៅវេលាម៉ោង ១១:៥៨ នាទីព្រឹកនាថ្ងៃខែឆ្នាំដដែល។

In collaboration with the General Department of Taxation (GDT), the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) successfully hosted a webinar on “Procedure of Income and Expense Recognition per Tax Regulation”​​​​​on Tuesday, 10 March 2026, from 9:00 AM to 12:00 PM. The session was delivered by our distinguished speaker, Mrs. Ouk Polita, Deputy Chief of Bureau of Department of Enterprise Audit of GDT. This webinar was part of the Continuing Professional Development (CPD) Program, aiming to provide taxpayers and the public with an understanding of income and expense recognition per tax regulations and for corporate Income Tax Purposes.

As a result, the webinar was successfully conducted and a high interest of 655 participants.

In collaboration with the General Department of Taxation (GDT), the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) successfully hosted a webinar on “Tax Obligations for Education Sector”​​​​​ on Friday, 6 February 2026, from 9:00 AM to 12:00 PM. The session was delivered by our distinguished speaker, Mr. Chhay Cheaheng, Deputy Director of the Department of Large Taxpayers of GDT. This webinar was part of the Continuing Professional Development (CPD) Program, aiming to disseminate tax laws and legal regulations relevant to businesses operating in the education sector.

 

As a result, the webinar was successfully conducted and a high interest of 668 participants.

 

From 1-3 February 2026 in Singapore, Ms. Savuth Daly, Chief Executive Officer of the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), and Ms. Koeng Keopisey, Membership & Relations Supervisor of KICPAA, participated in the 29th ASEAN Chartered Professional Accountant Coordinating Committee (ACPACC) Meeting. The meeting was also attended by Mrs. Nean Bony, Deputy Director General of the Accounting and Auditing Regulator (ACAR), representing Cambodia, accompanied by technical officials of ACAR, along with representatives from other ASEAN Member States, both in person and online.

The key objectives of the 29th ASEAN Chartered Professional Accountant Coordinating Committee Meeting included:

1. Reporting and updating the composition of the Monitoring Committee and the assessment statements of ASEAN Member States;

2. Reviewing, discussing, and approving the registration of ASEAN Chartered Professional Accountants (ASEAN CPA);

3. Reviewing progress on the Roadmap of the ASEAN Chartered Professional Accountant Coordinating Committee 2020-2030; and

4. Receiving reports from the Sustainability Reporting Working Group and on the development of the Sustainability Knowledge Hub.

In additional, on 2 February 2026, the KICPAA delegation undertook a study visit to Accounting and Corporate Regulatory Authority (ACRA) and the Institute of Singapore Chartered Accountants (ISCA) with the objective of gaining insights into best practices, policy frameworks, and the development of the accounting profession in Singapore, as well as discussing opportunities for cooperation and the exchange of experiences among professional accounting bodies in the ASEAN region.

Furthermore, on 3 February 2026, the KICPAA delegation participated in the Business Services Sectoral Working Group (BSSWG) meeting together with other ASEAN professional committees. The meeting focused on reporting the progress and outcomes of sectoral business working groups, as well as coordinating joint activities to further develop the services and professional sectors within the ASEAN region.

The meeting concluded successfully, reinforcing collaboration and advancing the accounting profession across ASEAN.

The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), with the support of the BDO (Cambodia) Limited, successfully hosted a webinar on “Avoiding Surprise Transfer Pricing Audits: Lessons for Cambodian Businesses” on the morning of Friday, 30 January 2026, from 9:00 AM to 11:00 AM. The session was a part of the Continuing Professional Development (CPD) Program and was led by our expert speaker, Mr. Tan Chin Teck, Executive Director, BDO (Cambodia) Limited.

The workshop was successfully conducted, attracting significant interest and participation from 546 attendees.

In collaboration with the General Department of Taxation (GDT), the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) successfully hosted a webinar on “Tax Obligations for Agricultural Sector”​​​​​ on Friday, 23 January 2026, from 9:00 AM to 12:00 PM. The session was delivered by our distinguished speaker, Mr. Chhay Cheaheng, Deputy Director of the Department of Large Taxpayers of GDT. This webinar was part of the Continuing Professional Development (CPD) Program, aiming to disseminate tax laws and legal regulations relevant to businesses operating in the agricultural sector.

As a result, the webinar was successfully conducted and had a high interest of 601 participants.

On Wednesday afternoon, 21 January 2026, the signing ceremony of the Memorandum of Understanding (MoU) between Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) and Funan Consulting Co., Ltd. was hosted at the KICPAA meeting room at 2:00 PM. The MoU was signed for the students studying the Accounting Technician Qualification (ATQ) program to be interns at Funan Consulting Co., Ltd., an active member of KICPAA in providing accounting and auditing services. This MoU also means that Funan Consulting Co., Ltd. will encourage staff to study and take exams in the ATQ program.

This collaboration marks a significant step forward in equipping students with career readiness skills to become qualified accounting technicians.