CamEd Open Access Repository

Faculty Publications  | Volume 1     |    Number 2   |  July-December 2016   |    Pages 41 – 60

Implementation of Accounting Standards and Statutory Audits

Received: July 2016   |  Published unedited: November 2016

Casey Barnett, FCCA, CFA, MBA
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IFRS for SMEs
International Financial Reporting
CamEd Business School

 

SUMMARY

In January 2016, the National Assembly of the Kingdom of Cambodia passed the Law on Accounting and Auditing. Article 7 of this law gives authority to the National Accounting Council to monitor and enforce accounting and auditing rules. In order to support the planning and management of the National Accounting Council, a study was conducted to estimate the degree of compliance with accounting standards and statutory external audits required by Cambodian law.

 

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