Title Prakas No. 005 Accreditation of professional accounting firm
ប្រភេទ បទបញ្ជា
Issuing Agency
Issuing Date 18/03/2010

This document applies to the following measures

ឈ្មោះ ប្រភេទ ទីភ្នាក់ងារ ការពិពណ៌នា មតិយោបល់ ច្បាប់ សុពលភាព
Accreditation requirement for accounting firms and external auditors offering professional services in securities market Licensing (based on experience, track record, technical requirements, and/or other) Accounting firms and external auditors offering professional services must be accredited by SECC - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
Procedure for accreditation of accounting firms and external auditors offering professional services in securities market Procedure Procedures for accreditation for accounting firms and external auditors offering professional services by SECC are stipulate in Art. 3, 4 ,5, 6 - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
Minimum capital for accreditation of accounting firm offering professional services in securities market Minimum capital requirements To obtain accreditation from SECC, accounting firms must have at least KHR 500Million in capital - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
Limitation of accreditation duration for accounting firms and external auditors offering professional services in securities market Numerical restrictions (duration license) The accreditation duration for accounting firms and external auditors offering professional services is limited to three years. - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
Prohibition of service offered by accounting firms and external auditors in securities market ការហាមឃាត់ Accounting firm and external auditors are not allowed to offer services defined in Art. 10 and 11 - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
Scope of services offered by accounting firms and external auditors in securities market Numerical restrictions (operation / output) Accounting firms and external auditors must perform only the services listed in Art. 12 and 13 - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
Performance requirements for accounting firms and external auditors in securities market Performance requirements (mandatory) Accounting firms and external auditors must fulfill obligations and performance defined in Art. 12, 13 and 14 - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
Fee requirement for accreditation of accounting firms and external auditors in securities market Fee Accounting firms and external auditors must meet fee obligation defined in Art. 15, 16, 17, 18 - Prakas No. 005 Accreditation of professional accounting firm 18/03/2010
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