This Law governs all matters relating to collection, processing, compilation, analysis, publication and dissemination of statistical data and pertains to the whole Kingdom of Cambodia.
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The Law on Accounting and Auditing as have been approved by the National Assembly on 14 January 2016 at the 5th ordinary session of the 5th legislature, reviewed by the senate as to its entire form and legality on 5 February 2016 at the 8th full session of the 3rd legislature, and the Constitutional Council declared that the law is in line with the constitution except 4th point of the article 7 of this law as stated in statement of decision No. 159/001/2016 KBT.C dated 03 March 2016. The purpose of this law is to govern the accounting and auditing with effectiveness, transparency, and reliability in the Kingdom of Cambodia.
Rules and regulations for granting or renewing a license to securitites firms and securities representatives in accordance with the law on the issuance and trading of non-government securities and the sub-decree on the implementation of the law on the issuance and trading of non-government securities.
The Law on the Issuance and Trading of Non-Government Securities as adopted by the National Assembly on 12 September 2007 at the extraordinary session of the third legislature and as adopted by the senate as to its entire form and legality on 04 October 2007 at the extraordinary session of the second legislature. The law focuses on the management of the securities market, clearance and settlement facility operations, a securities depository and other operators in the securities market who deal with or provide financial services, including public limited companies or legal entities that are permitted to issue securities. This stated scope of this law is that it is applicable to all non-government securities transactions in Cambodia.
Measures on the fight against money laundering, terrorist financing.
Requirement to include the Riel currency on the total value of their bills.
The Law on Corporate Accounts, Their Audit and The Accounting Profession was adopted by the National Assembly on the 24th May 2002 at its 8th plenary session of the second legislature and entirely approved by the Senate on its form and legal concepts on the 21st June 2002 at its 7th plenary session of the first legislature. It focus on the organization, management and functioning of the international accounting system for enterprises, for both natural person and legal person, who are free professionals in Cambodia.
This law is an organizational law that aims at establising an independent national audit authority on the operation of the work.The law also established internal audit functions in ministries, institutions and public enterprises.
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