Entities operating in Cambodia are required to understand a range of corporate, accounting and payroll compliance obligations.

We assist enterprises of all types and sizes to meet their corporate, accounting and payroll compliance obligations in Cambodia. Our approach is principally designed to help both new and existing local and international enterprises navigate the complex and frequently evolving regulatory environment in Cambodia. This approach enables our clients to concentrate their resources on operating and growing their businesses whilst remaining confident in their regulatory compliance.

Why is compliance important?

All registered entities operating in Cambodia are subject to corporate and accounting rules and regulations which require enterprises to apply for and maintain a range of business and labor registrations and licenses and to prepare accounting records under a specified accounting framework. 

Failure to obtain applicable business and labor registrations and licenses and to prepare accounting records in accordance with the relevant accounting regulations can lead to a number of problems for enterprises including:

  • Application of financial penalties by the government or forced closure of a business due to non-compliance
  • Difficulty attracting loan financing or equity investments due to a lack of transparency around the legal compliance and financial health of the enterprise
  • Failure of management to properly assess business performance, leading to poor business decisions being made


Despite the risks associated with enterprises failing to obtain proper legal registrations, apply proper labor compliance for their staff and prepare proper accounting records for their businesses, non-compliance with the business registration, labor requirements and accounting regulations remains widespread in Cambodia, largely due to the fact that enterprises often find it difficult to recruit or retain staff with sufficient knowledge and skills to apply for the correct business and labor registrations and to prepare quality management accounts which comply with the accounting laws in effect.

Skillful management of compliance-related issues requires special knowledge. To assist enterprises in dealing with compliance issues, KPMG Cambodia has a dedicated and specialized team of professionals who are able to assist enterprises from all sectors with a broad range of corporate, accounting and labor compliance and advisory services. Our professionals come from a variety of backgrounds with well-established credentials, enabling us to provide the right mix of local and international experience and ensure that the quality of our services meets the expectations of our clients.

Our team has extensive hands-on experience in handling various compliance and business transformation projects and can leverage on its broad regional and global resources and experience. Our team is part of the KPMG Global Network Enterprise practice, which is built upon a broad network of compliance and advisory professionals in all key markets across the globe.

We also coordinate closely with other key service lines within the KPMG network, such as Tax, Transfer Pricing, Legal and Advisory. As a result, we are able to offer a comprehensive set of services and to provide our clients with an integrated service package to meet their needs.

How can we help?

Our fundamental service offerings include:

—   Market entry and business operations

—   Employment and labor

—   Commercial

—   Mergers and acquisitions

—   Banking and finance

—   Restructuring and liquidation

—   Accounting advisory services

—   Accounting compliance services

—   Payroll compliance services

Our Corporate Services brochure is available to download now!