Cambodia eases audit requirements for SMEs, tightens oversight of foreign firms, casinos, NGOs

Cambodia has introduced new financial reporting rules that could ease mandatory audit requirements for many small and medium-sized enterprises (SMEs), while expanding oversight of foreign company branches, casino operators and large property developers, according to legal and tax specialists. The changes, introduced under Prakas 063, signed on August 18, 2026, revise the financial thresholds that [...]