Background
On February 5-6, 2026, a two-day workshop focused on the “Regulatory Framework for the Implementation of Performance Audit” was held at the National Bank of Cambodia’s Financial Supervision Authority (NBFSA) main conference hall. The workshop was organized under the high permission of H.E. Bou Tharin, Director General of the Accounting and Auditing Regulator (ACAR).
Scope of Application
The workshop targeted officers from ACAR’s General Affairs and Technical Departments along with officials from units supervised by the NBFSA and other related units. Its objective was to disseminate knowledge about the newly issued regulatory framework for conducting performance audits by the NBFSA’s Internal Audit Unit.
Key Provisions or Decisions
The regulatory framework in focus establishes standards and guidelines for the implementation of performance audits within Cambodian financial supervisory entities. The workshop was presided over by H.E. Chhun Sambath, Head of the Internal Audit Unit of the NBFSA, reflecting the institutional emphasis on enhancing audit quality and regulatory compliance.
Implications for Investors, Businesses, or Compliance
This regulatory framework and its dissemination enhance transparency, accountability, and effectiveness of internal audits conducted by supervisory bodies in Cambodia’s financial sector. Investors, compliance professionals, and businesses benefit from strengthened audit practices that support regulatory adherence and good governance.
Official Source
For detailed information, see the original ACAR announcement at ACAR Facebook post.
