Background
From February 1 to 3, 2026, senior officials from Cambodia’s Accounting and Auditing Regulator, including Deputy Director-General Ms. Nan Bouny and Director-General H.E. Bou Tharin, accompanied by Ms. Savuth Daily, Executive Director of the Institute of Certified Public Accountants and Auditors of Cambodia (ICPAC), along with technical officers, participated in ASEAN-level coordination activities in Singapore.
Key Activities
29th ASEAN Chartered Accountants Coordinating Committee Meeting
- Updated membership of national audit oversight committees, noting changes in Brunei Darussalam and Malaysia.
- Reviewed registration numbers: as of January 2026, ASEAN professional accountants totaled 8,560, an increase of 224 compared to previous counts.
- Noted movements of foreign professional accountants, including two ASEAN accountants relocating from Malaysia to Singapore.
- Updated review tables on permitted and prohibited accounting services by Singapore and Thailand.
- Evaluated progress on the 2020-2030 roadmap promoting implementation of the ASEAN Mutual Recognition Arrangement (MRA) on Accountancy Services.
- Received sustainability reporting working group updates, including the operationalization of the ASEAN Knowledge Hub designed to share developments in sustainability reporting among member countries, plus action plans for 2026.
Study Visit
The Cambodian delegation visited the Accounting and Corporate Regulatory Authority (ACRA) and the Institute of Singapore Chartered Accountants (ISCA) to exchange insights on institutional functions and regulatory practices in accounting and auditing.
Implications for Investors, Businesses, or Compliance
This engagement reflects Cambodia’s active role in ASEAN regional harmonization of accounting standards and professional mobility. Updates on ASEAN mutual recognition frameworks and membership statistics support transparency and cross-border professional service delivery, benefiting businesses, investors, and compliance professionals navigating regional accounting regulations.
Official Source
Accounting and Auditing Regulator Facebook Post, February 2026
