会计与审计监管机构举办财务合规研讨会

On Thursday, September 10, 2026, The Accounting and Auditing Regulator (ACAR) of Non-Bank Financial Services Authority (FSA) organized a workshop on “**Sub-Decree on Administrative Penalties for Violations of the Law on Accounting and Auditing”** and **“the Prakas on Annual Financial Statement Filing Obligations and the Submission of Annual Financial Statements Subject to Independent Audit”.**The seminar was presided over **by H.E. Bou Tharin**, Director General of the Accounting and Auditing Regulator, accompanied by **Mr. Ly Kosal, Director of the Legal Affairs and Compliance Department**, together with ACAR management and officials. The seminar was also attended by approximately **250 participants** from the public and relevant stakeholders. The seminar was organized to disseminate information on the **“Sub-Decree on Administrative Penalties for Violations of the Law on Accounting and Auditing” **and** “The Prakas on Annual Financial Statement Filing Obligations and the Submission of Annual Financial Statements Subject to Independent Audit.”** The Sub-Decree establishes provisions concerning violations, measures, and administrative penalties applicable to enterprises, non-profit organizations, accountants, and auditors, with the aim of ensuring **transparency, accountability, and effectiveness in the implementation of the Law on Accounting and Auditing**. At the same time, the Prakas sets out the obligations for filing annual financial statements, the requirements for independent audits of annual financial statements, as well as other relevant obligations, with the objective of strengthening compliance with the laws and regulations in force. On this occasion, **H.E. the Director General** highlighted that the new Sub-Decree introduces various flexible mechanisms and measures to facilitate enterprises and non-profit organizations in fulfilling their obligations. These measures are intended to promote a higher level of compliance and provide appropriate flexibility in order to contribute to achieving the objectives of the **Accounting and Auditing Sector Development Strategy 2025–2035**, issued by the Non-Bank Financial Services Authority, namely: **“A robust, transparent, and reliable accounting and auditing system.”** H.E. the Director General, further emphasized that sincere and proper fulfillment of accounting and auditing obligations will contribute to enhancing compliance and avoiding potential penalties. The Royal Government does not intend to impose penalties on enterprises; rather, the emphasis is on encouraging proper compliance and strengthening the overall accounting environment. Furthermore, transforming **accounting obligations into an accounting culture** represents a positive attitude and an important approach to promoting stronger accounting compliance. In conclusion, H.E. the Director General, encouraged all participants to actively participate in ACAR’s training programs and to fulfill their obligations to submit reports to ACAR. 👉ដើម្បីទទួលបានព័ត៌មានផ្លូវការពីនិយ័តករគណនេយ្យនិងសវនកម្មសូមចុចទីនេះ [👉Website](https://bit.ly/3zW1iEl) 👉[Telegram](https://bit.ly/3zW1PWX) 👉[Facebook](https://bit.ly/3bw6u8I)