The Diploma in Cambodian Tax is accredited by the global accounting body the Association of Chartered Certified Accountants (ACCA) and Accounting & Auditing Regulator formerly the National Accounting Council (NAC). Diploma holders are awarded an exemption from ACCA exam Taxation (TX).
This syllabus and the corresponding exam paper were originally prepared by the Academic Team from CamEd Business School in cooperation with PricewaterhouseCoopers. H.E. Ngy Tayi, Secretary of State in charge of the Accounting & Auditing Regulator and a member of the Kampuchea Institute of Public Accountants and Auditors whose feedback has been duly considered and incorporated into this syllabus. Furthermore, in 2011, KPMG conducted an independent review of the syllabus, stating:
“We have reviewed the Cambodian tax syllabus prepared by CamEd, and we are of the opinion, overall, the said syllabus covers all the current tax legislations, and is appropriate for the assessment of the tax knowledge of Cambodian CPAs.”
A graduated or equivalent is required in order to register in the Diploma in Cambodian Tax. Applications should apply online at www.cam-ed.edu.kh and they will be invited to enroll for class.
Full-term courses commence in January (for June exams) and July (for December exams) each year. Class will be conducted in the evening or the weekend. And, the following are links to the syllabus (Khmer & English version), pilot exam and answer.
The exam will be last for three hours. You are expected to bring and use your own computer and attempted on-screen as type of exam. The exam is a mixture of Multiple-Choice Question (MCQ) and comprehensive question related to exam implication. All questions are compulsory and contained computational, adopt a scenario approach. Tax rate will be given in the exam.
Question 1 contains 15 objective test questions of 2 marks each.
Part A set out five objectives question of 2 marks each.
Part B set out five objectives questions of 2 marks each.
Part C deal with five objectives question by filling in the space of 2 marks each.
Tax on Income calculation with the given of financial statement and note with 20 marks
Question 4 will focus on comprehensive questions tax implication and calculation with 10 marks.
Question 5 will cover on the analysis tax implication along with calculation with 10 marks.
All questions can cover any area of the syllabus.
|Day and Time
|First Day of Class
|Diploma in Cambodian Tax (CTX)
|Eng Ratana, Eng Tita, Song Kosal, Sim Laysym
|Class A (English) : Saturday 13:30 – 16:30
|Saturday, February 3 2024
|Class B (Khmer) : Saturday 17:00 – 20:00
|Cambodian Tax Syllabus
|Diploma in Cambodian Tax (TX)
|Exam fee for Diploma in Cambodian Tax (TX)
|Free of Charge