Cambodia CPA study guide
Cambodia CPA · Work through your exam, one topic at a time.
The Cambodia Certified Public Accountant (CPA) credential is the professional accountancy qualification administered under the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA). It signals that a holder has met the institute's requirements in financial accounting and reporting, audit and assurance, taxation, business law and corporate governance, management and cost accounting, finance, professional ethics, and the information technology and data analytics skills now expected of accountants. The Cambodia CPA study guide has 8 sections and about 2,568 words.
01Financial Accounting and Reporting
The Financial Accounting and Reporting domain tests how well you apply Cambodian Financial Reporting Standards (CIFRS), which the National Accounting Council (NAC) issues based on IFRS. Public interest entities (PIEs) - listed companies, banks, insurers and similar - use full CIFRS; other enterprises generally use CIFRS for SMEs unless they elect or are required otherwise.
324 words, about 2 min02Audit and Assurance
The Audit and Assurance domain tests risk-based audit under the Cambodian Standards on Auditing (CSAs), which KICPAA adopts from ISAs, together with the Law on Accounting and Auditing (2016). You must plan an audit, assess risks, gather sufficient appropriate evidence, and report appropriately, while complying with quality management and ethical requirements.
313 words, about 2 min03Taxation
The Taxation domain tests applied Cambodian tax compliance under the Law on Taxation (2023) and GDT Prakas. Expect calculations and procedural questions on tax on income, tax on salary, VAT, withholding tax, patent tax and property taxes, plus filing deadlines and penalties.
336 words, about 2 min04Business Law and Corporate Governance
The Business Law and Corporate Governance domain tests the Law on Commercial Enterprises (2005), related Cambodian commercial law, and governance rules for listed companies issued by the Securities and Exchange Commission of Cambodia (SECC). Questions cover company formation, shareholder and director rights, meetings, dividends, disclosure and insolvency.
354 words, about 2 min05Management Accounting and Cost Accounting
The Management Accounting and Cost Accounting domain tests cost behaviour, product costing, budgeting, variance analysis and short-term decisions. The exam expects calculations and interpretation, not just definitions, and often combines costing with performance measurement.
307 words, about 2 min06Finance and Financial Management
The Finance and Financial Management domain tests time value of money, capital budgeting, cost of capital, working capital and financial analysis. Questions are calculation-heavy, but marks are also awarded for interpreting results and identifying assumptions.
306 words, about 2 min07Professional Ethics and Professional Skills
The Professional Ethics and Professional Skills domain tests the KICPAA Code of Ethics, which is based on the IESBA Code, and the professional skills expected of a CPA. You must identify threats, evaluate safeguards, apply independence rules and demonstrate professional scepticism in scenarios.
311 words, about 2 min08Information Technology and Data Analytics for Accountants
The Information Technology and Data Analytics for Accountants domain tests IT general controls, application controls, computer-assisted audit techniques and data analytics. The exam expects you to judge when technology-based evidence is reliable and how analytics supports risk assessment and substantive testing.
317 words, about 2 min