ACAR outlined 2025 financial statement submission deadlines for enterprises and non-profits, with separate dates for audited and non-audited entities.
The Cambodia Accounting and Auditing Regulator (ACAR) has issued Notification No. 040/25 on 23 December 2025, outlining the requirements for enterprises and non-profit organisations to submit their 2025 financial statements in compliance with applicable accounting standards.
Entities not subject to independent audit must submit their annual financial reports to ACAR by 20 April 2026. Organisations with a fiscal year ending on a date other than 31 December have an extended deadline of three months and 20 days after their accounting period closes. For entities required to undergo an independent audit, audited financial statements must be submitted by 20 July 2026, or within six months and 20 days for non-standard fiscal year ends.
ACAR reminded all entities of key compliance obligations, including maintaining proper accounting records, preparing financial statements in line with accounting standards, and completing audits within the prescribed timelines. Entities without a Financial Reporting Identification Number (FIN) must register before submission and any changes in audit status must be updated with ACAR at least 60 days before the reporting deadline. Enterprises may appoint representatives, such as employees or licensed accounting firms, to assist with submission, though responsibility ultimately remains with the owners or directors.
Key Deadlines for 2025 Financial Statements
| Entity Type | Standard Fiscal Year End (31 Dec) | Non-Standard Fiscal Year End |
| Not subject to independent audit | 20 April 2026 | 3 months and 20 days after year-end |
| Subject to independent audit | 20 July 2026 | 6 months and 20 days after year-end |
