Enterprises in Cambodia have the obligations to submit unaudited financial statements to the Accounting and Auditing Regulator of Cambodia (“ACAR”) within 3 months and 15 days from the closing date of each accounting period.

However, on 12 April 2024, the ACAR issued Notification 019/24 on Deadline Extension for Submission of Unaudited Financial Statements for 2023 for Enterprises and Non-Profit Organizations (“Notification 019/24”) to provide additional time. Based on the said notification, the deadline to submit unaudited financial statements for 2023 to the ACAR shall be no later than 20 May 2024 and if the enterprises use different accounting period (i.e., 01 Jan to 31 Dec), the deadline shall be by 4 months and 20 days from the closing date.