Laws and Regulations

Law on Auditing

 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

Publication Files

 សៀវភៅណែនាំស្ដីពី សវនកម្មលើរបាយការណ៍ហិរញ្ញវត្ថុ (បច្ចុប្បន្នភាពឆ្នាំ ២០១៩) - May 28, 2020

 សៀវភៅណែនាំស្ដីពី សវនកម្មលើការអនុលោមតាមច្បាប់​​ និងបទប្បញ្ញត្តិ (បច្ចុប្បន្នភាពឆ្នាំ ២០១៩) - May 28, 2020

 សៀវភៅណែនាំស្ដីពី សវនកម្មលើការអនុលោមតាមច្បាប់​​ និងបទប្បញ្ញត្តិ លើក្រុង ស្រុក ខណ្ឌ - May 28, 2020

 សៀវភៅណែនាំស្ដីពី សវនកម្មលើកិច្ចប្រតិបត្តិការ - May 28, 2020

 របាយការណ៍​បូក​សរុប​លទ្ធផល​ការងាររបស់អាជ្ញាធរសវនកម្មជាតិសម្រាប់ឆ្នាំ២០១៩ និងទិសដៅការងារបន្តឆ្នាំ២០២០ - January 31, 2020

 The consolidated report of the National Audit Authority for 2018 and the continued employment targets for 2019 - February 6, 2019

 Strategic Development Plan 2017-2021 - May 10, 2017

 WGITA – IDI handbook on IT audit for Supreme Audit Institutions - February 28, 2014

 Ten years achievement report 2001-2011 - December 31, 2011

 English-Khmer glossary of accounting and auditing terminology - 2 - December 10, 2009

 English-Khmer glossary of accounting and auditing terminology - 1 - December 10, 2009

 Financial audit guidelines - December 10, 2009

Audit Reports

 Audit report on public financial management - fiscal year 2018 - March 3, 2020

 Audit report on preparation to implement Sustainable Development Goals - April 26, 2019

 Audit report on public financial management - fiscal year 2017 - February 5, 2019

 Audit report on public financial management - fiscal year 2016 - February 27, 2018

 Audit report on public financial management - fiscal year 2015 - May 4, 2017

 Audit report on public financial management - fiscal year 2014 - July 2, 2016

 Audit report on public financial management - fiscal year 2013 - January 22, 2016

 Audit report on budget settlement 2014 - December 14, 2015

 Audit report on public financial management - fiscal year 2012 - November 18, 2015

 Audit report on public financial management - fiscal year 2011 - March 25, 2015

 Audit report on public financial management - fiscal year 2010 - March 25, 2015

 Audit report on public financial management - fiscal year 2009 - March 25, 2015

 Audit report on public financial management - fiscal year 2008 - September 7, 2013

 Audit report on public financial management - fiscal year 2007 - September 7, 2011

 Audit report on public financial management - fiscal year 2006 - October 29, 2009

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