A Notification on Mitigating Conditions on the Use of the Khmer Language in Accounting Records and Accounting Supporting Documents was released on May 15, 2024 by the Accounting and Auditing Regulator, or "ACAR." It should be noted that earlier in 2021, ACAR also published a Circular to help with the language and currency used in financial statements and accounting records. This notification, which gives them wider latitude in utilizing language in accounting records and related documentation, is applicable to all businesses and nonprofit organizations.

• ACAR has permitted businesses and nonprofits to utilize English in their accounting records and related documentation without having to translate them into Khmer beforehand; and
• Businesses and nonprofits are required to translate any portion of these documents into Khmer at the request of an official during the inspection period.