The Kampuchea Institute of Certified Public Accountants and Auditors hereinafter referred to as the “Institute” was established in 19th March 2003 as a professional body not for profit and placed under the supervision of the Ministry of Economy and Finance; pursuant to the Article 14 of the Law on Corporate Accounts, their Audits and the Accounting Profession promulgated by the Royal Kram NS/RKM/0702/011 dated 8th July 2002.

As stated in the Article 15 of the Law mentioned above, the Institute is formed with a view to:

• Provide a national professional body to represent its members; to promote and defend
   the statute and interests of the profession,

• Participate as a working member of the National Accounting Council,

• Prepare the regulations and duties of the profession and ensure their application; and

• Organise accounting professional training for Khmer citizens who wish to enter
   the profession of Certified Public Accountant or Auditor