- All QIPs registered with CDC are required to be audited by an independent auditor registering in the list of KICPAA
- Public limited company and public listed company
- Meet two out of the three criteria as follows, the Company is required to be audited by an Independent Auditor registering in the list of Kampuchea Institute of Certified Public Accountants and Auditors (“KICPAA”):
- Annual turnover starting from 4,000 million riels (Approximately USD 1,000,000)
- An average of the Company’s assets starting from 3,000 million riels (Approximately USD 750,000)
- An average of the Company’s employee exceeds 100 people
- Not for profit organization: Meet two criteria as follows, the NGO is required to be audited by an Independent Auditor registering in the list of KICPAA:
- Annual turnover starting from 2,000 million riels (Approximately USD 500,000)
- An average of the NGO’s employee exceeds 20 people
Audit is required to finish within six (6) months after the financial year ending and submitted to NAC within 6 months and 15 days of the financial year ending.
