Membership requirement
The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) would like to inform that individual or firm that wishes to register as KICPAA member shall meet the criteria as below: | |||||
| For Firm Member | |||||
| 1. | Complete corporate application form; | ||||
| 2 | Shall be a company incorporated under the Ministry of Commerce of the Kingdom of Cambodia in any form: | ||||
| a. | For Natural Person Shareholder: At least 01 (one) shareholder holding at least 50% of shares is associate member or affiliate member, or active member accountant or active member auditor of KICPAA, or | ||||
| b. | For Legal Person Shareholder: At least 50% of the Board of Directors members are associate member, or affiliate member, or active member accountant or active member auditor of KICPAA; | ||||
| 3. | Main business objectives set forth in the Memorandum and Articles of Association shall be Accounting and/or Auditing Services; | ||||
| 4. | Patent Tax and Certificate of Tax Registration (Value Added Tax-VAT) shall have name of associate member, or affiliate member, or active member accountant or active member auditor as the enterprise owner; | ||||
| 5. | Detail C.V. of shareholders and the Board of Directors; | ||||
| 6. | Receipt of application form fee | ||||
Company being member of KICPAA, is entitled to practice accounting and/or auditing, but shall meet the requirements set out in the Prakas on Management of Accounting and Auditing Licenses and Membership Rules of KICPAA. | |||||
Note: After approval of KICPAA membership, your firm is required to obtain the Professional Insurance Indemnity. | |||||
For Individual Members – There are 5 categories as below:
Active Member (Auditor)
Active Member (Accountant)
Affiliate Member
Associate Member
Student Member
Active Member (Auditor)
- Complete the application form.
- Professional Accounting Certificates (CPA/ ACCA/ CA/ Other equivalent) accredited by KICPAA.
- Good-standing letter from your professional accounting institute (foreigner only)
- Work experience of at least 03 (three) years related to auditing profession with auditing firm, being member of KICPAA, during the last 08 (eight) years from joining date as membership.
- Detail C.V with supported employment letter for your companies.
- Identification card or passport.
- One Photo (Size 4×6).
- Pay application fee to KICPAA Secretariat after all required documents are in place.
Active Member (Accountant)
- Complete the application form.
- Professional Accounting Certificates (CPA/ ACCA/ CA/ Other equivalent) accredited by KICPAA.
- Good-standing letter from your professional accounting institute (foreigner only).
- Work experience of at least 03 (three) years related to accounting or auditing profession during the last 08 (eight) years from joining date as membership.
- Detail C.V with supported employment letter for your companies.
- Identification card or passport.
- One Photo (Size 4×6).
- Pay application fee to KICPAA Secretariat after all required documents are in place.
Affiliate Member
- Complete the application form.
- Completed CPA qualification program or possess a professional accounting certificate abroad accredited by KICPAA or
- Natural person who is currently a director or senior manager in charge of accounting or financial tasks; or
- Natural person who is teaching accounting and finance major or auditing major at educational establishments in Cambodia with teaching experience of at least 07 (seven) years; or
- Natural person who is working in the area of accounting and finance with experience of at least 07 (seven) years.
- Good-standing letter from your professional accounting institute (foreigner only);
- Detail C.V with supported employment letter for your companies;
- Identification card or passport;
- One Photo (Size 4×6);
- Pay application fee to KICPAA Secretariat after all required documents are in place.
Associate Member
- Complete the application form;
- ATQ certificate, associate degree or diploma in accounting, or higher, and accredited by KICPAA; and
- Experience of at least 03 (three) years related to accounting, auditing or finance (teaching or/and working experience at various institutions, enterprises or organizations);
- Detail C.V with supported employment letter for your companies;
- Identification card or passport;
- One Photo (Size 4×6);
- Pay application fee to KICPAA Secretariat after all required documents are in place.
Student Member
- Complete the application form;
- Individual who is studying national CPA qualification program, ATQ program, professional accounting program having common examination or other professional accounting programs accredited by KICPAA; or
- Individual who is studying accounting or financial or tax skills at various educational establishments accredited by KICPAA; and
- Detail C.V
- Identification card or passport;
- One Photo (Size 4×6);
- Pay application fee to KICPAA Secretariat after all required documents are in place.
For further information or questions, please kindly contact KICPAA Secretariat through the below contact:
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