Accounting Update: Annual Financial Reports 2024 to ACAR
Subject: Accounting

On December 25, 2024, the Cambodia Accounting and Auditing Regulator (ACAR) published Notification No. 065-24 to remind businesses and non-profits of their duties to file financial statements for the year 2024 in compliance with accounting standards.

Enterprises and organizations that are not subject to an independent audit have until April 20, 2025, to submit their financial statements to ACAR. The submission deadline is three months and twenty days for enterprises and organizations whose account closing dates fall on a date other than December 31.
Enterprises and organizations who are the subject of an independent audit have until July 20, 2025, to submit their audited financial statements to ACAR. The application deadline is six months and twenty days for enterprises and organizations whose account closing dates fall on a date other than December 31.