KICPAA ATQ case studies
KICPAA ATQ · Put your knowledge to work in context.
ATQ (ការប្រឡង ATQ) is the Accounting Technician Qualification examination listed on the KICPAA website under the technical accounting study programme (កម្មវិធីសិក្សាបច្ចេកទេសគណនេយ្យ), which the site describes as a step toward an accounting career. KICPAA - the Institute of Certified Public Accountants and Auditors of Cambodia, the sole independent, non-profit professional accountancy and auditing body in Cambodia - states among its founding purposes the establishment and management of the study programme and examinations for professional accountants and auditors. The KICPAA ATQ case studies are 5 cases and about 4,821 words.
1Sokha Apparel: covenant breach, overdraft renewal and a December cut-off
Sokha Apparel Manufacturing Co., Ltd is a Phnom Penh garment exporter with revenue of 42.4 million for the year ended 31 December 2025 and profit before tax of 1.9 million. You are engagement partner on the statutory audit.
892 words, about 4 min2Angkor Logistics: imported cloud services and an undocumented related-party lease
Angkor Logistics Co., Ltd is a VAT-registered freight forwarder in Phnom Penh with annual revenue of 14.8 million and profit before tax of 940,000. The standard VAT rate is 10% and corporate income tax is 20%.
1,187 words, about 6 min3Borey & Associates: a PIE client that pays 21% of the office's fees
Borey & Associates is a fourteen-partner firm in Phnom Penh. Mekong Agri Holdings, listed on the Cambodia Securities Exchange, has been an audit client for seven years.
894 words, about 4 min4Preah Chan Holdings: restricted access to a component auditor's file
Preah Chan Holdings Co., Ltd (PCH) prepares consolidated financial statements under IFRS for the year ended 31 December 2025. Your firm is the group auditor.
896 words, about 4 min5Rithy & Partners: monitoring findings, late EQR and a three-year retention policy
Rithy & Partners is a nine-partner audit firm with offices in Phnom Penh, Siem Reap and Battambang. Its 2025 internal monitoring review covered 24 completed audit engagement files.
952 words, about 5 min