Pursuant to Amendments on the Law on Commercial Rules and Commercial Registration dated 29 January 2022, all merchants and companies are required to:
- conduct commercial registration at least 15 (fifteen) days prior to the date of the commencement of the intended business with the Municipal/Provincial Department of Commerce of the place of the business or other locations determined by the Ministry of Commerce.
- perform accounting rules and audits in accordance with the Law on Accounting and Auditing of the Kingdom of Cambodia and other relevant regulations.