Laws and Regulations

Law on Auditing

 ច្បាប់ស្តីពីសវនកម្មនៃព្រះរាជាណាចក្រកម្ពុជា និង អនុក្រឹត្យស្តីពី ការរៀបចំនិងការប្រព្រឹត្តទៅនៃអង្គភាពសវនកម្មផ្ទៃក្នុង - December 13, 2024

 បទបញ្ជាផ្ទៃក្នុងរបស់អាជ្ញាធរសវនកម្មជាតិ - October 29, 2024

 ព្រះរាជក្រឹត្យតែងតាំង អគ្គសវនករ១រូប និងអគ្គសវនកររង២រូបនៃ​អាជ្ញាធរ​សវនកម្ម​ជាតិ - October 21, 2021

 ច្បាប់ស្តីពីវិសោធនកម្មមាត្រា១៨ថ្មីនៃច្បាប់ស្តីពីសវនកម្មមាត្រា១៨នៃច្បាប់ស្តីពីសវនកម្មនៃព្រះរាជាណាចក្រកម្ពុជា - October 21, 2021

 Royal decree on appointment of Auditor-General and Deputy Auditor-General of the National Audit Authority - October 27, 2011

 Decision on establishing additional offices under the Technical Department - August 25, 2011

 Public Auditing Standards of the Royal Government of Cambodia - August 22, 2011

 Royal decree on separate statute for senior audit officials framework of the National Audit Authority - August 31, 2009

 Law on amendment to article 18 of the law on audit of the Kingdom of Cambodia - September 11, 2006

 Decision on amendment on organization structure of the National Audit Authority - December 16, 2005

 Sub-decree on the organizing and functioning of internal audit in institutions, ministries and public enterprises - February 22, 2005

 Code of ethics for public auditor of the National Audit Authority - July 4, 2002

 Decision on organization structure of the National Audit Authority - December 5, 2001

 Law on additional law to the law on audit of the Kingdom of Cambodia - December 7, 2000

 Law on audit - March 21, 2000

Audit Guidelines

 Compliance audit guideline (updated 2019) - May 28, 2020

Manuals

 Financial audit manual (updated 2019) - May 28, 2020

 Compliance audit manual on municipalities districts and khan - May 28, 2020

 Performance audit manual - May 28, 2020

Other Documents

 ព្រះរាជក្រឹត្យតែងតាំង អគ្គសវនករ១រូប និងអគ្គសវនកររង២រូបនៃ​អាជ្ញាធរ​សវនកម្ម​ជាតិ - January 13, 2023

Announcements

 Thank letter to H.E. Dr. Mrs. Som Kimsuor, Auditor-General of the National Audit Authority - Royal Palace 26 October 2019 - October 30, 2019

 Recruitment of audit firm - January 18, 2018

 NAA examination results for 2017 - December 18, 2017

 List of qualified candidates contesting to NAA for 2017 - November 22, 2017

 Announcement on examination date and examination center - November 22, 2017

 Candidate application form contesting to NAA for 2017 - August 29, 2017

 Announcement on recruitment of NAA officials for 2017 - August 29, 2017