Public sector

Cam Accounting has significant experience working with clients in central and local government, public health, education, public utilities and social housing – in all parts of the world.

This experience goes far beyond external audits; our firms have a thorough understanding of the issues affecting all types of tax-funded organization. We can assist with the following:

  • Value-for-money/best value auditing
  • Performance indicator reviews
  • Corporate governance and risk management reviews
  • Fraud irregularities and investigations
  • Complaints investigations and public hearings

Legal Statement

The materials on this Web Site (the “Site”) are provided as a service to its customers and may be used for informational purposes only. Nothing contained herein shall be construed as conferring by implication or otherwise any license or right under any patent or trademark of Cam Accounting International Ltd. or any third party. Except as expressly provided above nothing contained herein shall be construed as conferring any license or right under any Cam Accounting & Tax Service Co., Ltd. copyright.


Cam Accounting & Tax Service Co., Ltd. shall not under any circumstances be liable to any person for any special, incidental, indirect or consequential damages, including, without limitation, damages resulting from use of OR RELIANCE ON the INFORMATION presented, loss of profits or revenues or costs of replacement goods, even if informed in advance of the possibility of such damages. Every effort has been made to ensure the accuracy of the information presented. However, Cam Accounting & Tax Service Co., Ltd. assumes no responsibility for the accuracy of the information. Product information is subject to change without notice.

Changes, if any, will be incorporated in new editions of these publications. Cam Accounting & Tax Service Co., Ltd. may make improvements and/or changes in the products and/or the programs described in these publications at any time without notice. Mention of Cam Accounting & Tax Service Co., Ltd. products or services is for information purposes only and constitutes neither an endorsement nor a recommendation. Any material, information or other communication you transmit or post to this Site will be considered non-confidential and non-proprietary (“Communications”).

Cam Accounting & Tax Service Co., Ltd. will have no obligations with respect to the Communications. Cam Accounting & Tax Service Co., Ltd. and its designees will be free to copy, disclose, distribute, incorporate and otherwise use the Communications and all data, images, sounds, text, and other things embodied therein for any and all commercial or non-commercial purposes.

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Web sites linked to by Cam Accounting & Tax Service Co., Ltd. are not under the control of Cam Accounting & Tax Service Co., Ltd. and Cam Accounting & Tax Service Co., Ltd. is not responsible for the content of any linked site or any link contained in a linked site. Cam Accounting & Tax Service Co., Ltd. reserves the right to terminate any link or linking program at any time. Cam Accounting & Tax Service Co., Ltd. does not endorse companies or products to which it links and reserves the right to note as such on its web pages. If you decide to access any of the third party sites linked to this Site, you do this entirely at your own risk . All product and brand names are trademarks or registered trademarks of their respective holders .

Privacy Policy

Cam Accounting & Tax Service Co., Ltd. is committed to protecting the privacy of visitors to our website:

Data analytics:

The tools we use for monitoring purposes record what pages you view within our site, how you arrived at our site and some basic information about your computer. This information is anonoymous.

Our data analytics help us to determine which pages in our site are performing the best and helps us to plan future content. 3rd parties across social media, such as Facebook and Twitter may know you have visited this website and although this is out of our control, this knowledge should be secure.


We record specific information only when you contact us via our contact page. or correspond with us by phone, email or otherwise. The information we collect may include, name, email address and telephone number.

Cam Accounting & Tax Service Co., Ltd. will only use the data you supplied to respond to your enquiry. Depending on the nature of your enquiry we may pass this information onto relevant parties within the Cam Accounting network so they can assist you. Some of these independent member firms may be located outside of the European Economic Area and by submitting your personal data you agree to the transfer and storing of this in line with this privacy policy.

The International Office does not use this information for anything else and will not pass your name or email address onto any third parties outside of the network.


The International Office will not send you any newsletters but if we have put you in touch with one of our members, they may send you information from time to time. You will be able to opt out of these communications at any time.


Cam Accounting makes sure that any data that is stored on our servers is done so behind secure firewalls and passwords. We will take all steps necessary to ensure that your data is treated securely and in accordance with this privacy policy.

Updates to this policy:

We may update this privacy policy from time-to-time, particularly as technology changes. You can always check this page for the latest version.

Any questions?

If you have any questions about this privacy policy or your personal data, please contact us .

Author: author author

Article Transfer Pricing in Cambodia

Currently, the most key issue is transfer
pricing risks. Those risks are mitigated
through understanding, planning, and
compliance with tax regulations.
Taxpayer already faced the problems on
intra-group sale and purchase transactions,
related parties’ loan, salary and rental rates
which was resulted of tax reassessments by
tax officer.
In 2017 Ministry of Economic & Finance
issued Prakas on Determination of Revenue
& Expenditure of Related Parties which
covered on arm’s length analysis, arm’s
length range, method to apply arm’s length
transaction, intra group services, and
documentation. Read more

The General Department of Taxation is honored to inform you, the Chairman of the Board, the Governor, the Enterprise Owner and all the representatives who are doing business in Phnom Penh, that the working group of the General Department of Taxation will inspect the location of your enterprise… Read More

Pursuant to Circular No. 052 NSORS dated 27 June 2022 on the conditions, procedures and procedures for obtaining the right to continue to sign accounting reports or audit reports for professional accountants or foreign Auditors Accounting and Auditing Regulators of Non-Banking Financial Services AuthorityRead more

Pursuant to the Royal Kram No. NS / RKAM / 0416/006 dated 11 April 2016 promulgating the Law on Accounting and Auditing of the Sub-Committee dated 1 June 2020 on Transitional Fines For violations of the Law on Independent Accounting and Auditing … Readmore

Refer to Instruction No. 010 NS dated 15 March 2022 on the performance of accounting and auditing duties for non-profit organizations in point 2.2 related to the obligation to submit annual financial statements for non-profit organizations. Finding Profits That Are Not Independent Audited… Khmer Form

In response to the above objectives and references, the National Bank of Cambodia would like to inform all of you, the Director General, the Director General of the Banking and Financial Institutions and all rural credit operations, that in the past, the National Bank of Cambodia has notified the ban on … Read more

This Prakas aims to introduce the implementation of incentives for the voluntary revision of tax returns to taxpayers or withholding agents who request to amend tax returns as stated in Article 117 of the Tax Law…Readmore

The General Department of Taxation of the Ministry of Economy and Finance is honored to inform the public and all taxpayers that according to the letter of the Ministry of Economy and Finance … Read More

Pursuant to Royal Kram No. NS / RKAM / 0416/006 dated 11 April 2016, promulgating the Law on Accounting and Auditing, Sub-Decree No. 79, dated 1 June 2020 on Transitional Fines …. Read more