Extension of the Deadline for Submitting Requests for Extension to Complete the Preparation of the 2025 Annual Financial Statements for Enterprises and Non-Profit Entities Not Subject to Independent Audit to the Accounting and Auditing Regulator
The Accounting and Auditing Regulator (ACAR) of the Non-Bank Financial Services Authority (NBFSA) hereby informs owners of enterprises and heads of non-profit entities (entities) that are not subject to independent audit as follows:
Pursuant to Notification No. 040/25 ACAR dated 23 December 2025 regarding the obligation to submit the 2025 annual financial statements to ACAR through the E-Filing System, the deadline for submission of the 2025 annual financial statements is 20 April 2026.
However, as some enterprises and entities have not yet fulfilled the above obligation within the prescribed timeframe due to the fact that the preparation of their financial statements has not been completed within the required period, or within three (3) months after the accounting closing date, ACAR has therefore decided as follows:
Enterprises and entities not subject to independent audit are granted an additional period of thirty (30) days for the submission of a request for extension to complete the preparation of the 2025 annual financial statements, in accordance with the applicable accounting standards or through the Digital Financial Reporting Framework.
Enterprises and entities not subject to independent audit must submit the request for extension letter for completing the preparation of the annual financial statements to ACAR no later than 30 April 2026, and must pay the service fee in accordance with Prakas No. 016 NBFSA dated 5 February 2026 on the Public Services of the Accounting and Auditing Regulator.
Failure to submit the 2025 annual financial statements to ACAR shall be subject to legal actions and applicable regulatory measures.
Accordingly, owners of enterprises and heads of entities not subject to independent audit are kindly requested to take note of this information and cooperate in implementing the contents of this notice effectively.
How We Can Help
We will continue to closely monitor developments and provide the latest information promptly from Ministry of Commerce and the General Department of Taxation.
Tax services to be implemented by licensed tax agents in Cambodia are provided by Cam Accounting & Tax Service Co., Ltd., a member firm of Kreston Global, holding GDT tax agent license, Accounting, Auditing and liquidator licenses from ACAR, and accredited by National Bank of Cambodia (NBC) and Trust Regulator (TR).
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Ms. Haing Sivtieng, MIPA, MBA
Tax & Accounting Partner
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Mr. Keat Heng, ACCA, CPA, FCCA
Audit Partner
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E-mail : info@krestoncambodia.com
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