Professional Accounting Made Simple.

CMBA was established in May 2023 and is a regional specialist accounting practice licensed by the Kampuchea Institute of Certified Public Accountants and Auditors in Phnom Penh, Cambodia.

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About CMBA

Your Trusted Partner in Accounting, Auditing, Tax, and Business Advisory

Established in May 2023, CMBA is a licensed accounting practice recognized by the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) in Phnom Penh, Cambodia.

Our dedicated team of professionals brings extensive experience across accounting, taxation, audit, business risk solutions, and enterprise support services. We are driven by a passion for excellence and a commitment to helping clients make informed financial decisions with confidence.

Practice Areas

What Services We Provide

At CMBA, we offer a full suite of professional services to support businesses of all sizes. Our practice areas include Audit & Assurance, Taxation, Business Risk Solutions, and Enterprise Support Services — each designed to provide actionable insights, ensure compliance, and strengthen your financial performance.

AUDIT & ASSURANCE

AUDIT & ASSURANCE

The heart of what we do

  • Statutory Financial Statement Audit
  • Audit for Minimum Tax Exemption
  • NGO / Non-Profit Audit
  • Donor-Funded Project Audit
  • Special Purpose Financial Statement Audit
  • Compliance Audit (External)
  • Review Engagements (Limited Assurance)
  • Agreed-Upon Procedures (AUP) Engagements
  • Due Diligences
  • Compilation Report

ENTERPRISE/ CORPORATE TAX COMPLIANCE SERVICES

ENTERPRISE/ CORPORATE TAX COMPLIANCE SERVICES

  • Comprehensive and Limited Tax Audit Support
  • Tax Incentives Application
  • Tax Refund Application
  • Transfer Pricing
  • Tax Advisory Services
  • Strategic Tax Planning

BUSINESS RISK SOLUTIONS

BUSINESS RISK SOLUTIONS

Managing risks, systems, processes and promoting good governance

  • Internal Audit
  • Risk Management Consulting
  • Corporate Governance Advisory

ENTERPRISE SUPPORT SERVICES

ENTERPRISE SUPPORT SERVICES

Essential executive business processes

  • Accounting Services
  • Financial Analysis
  • Business Process Outsourcing
  • Corporate Secretarial

CORPORATION SERVICES

CORPORATION SERVICES

Registration with the Ministry of Commerce (MOC)

  • Annual Declaration to MOC via Online
  • Registration with the General Department of Taxation (GDT)
  • Change of Company Information with MOC and GDT
  • Registration with the Ministry of Labor and Vocational Training (MLVT)
  • Application of Work Permit for Expatriates
  • Registration with the National Social Security Fund (NSSF)
  • Registration with Accounting and Auditing Regulator (ACAR)
  • Annual Filing to ACAR
  • Assistance to File Extension Letters to Other Regulators
  • Company Dissolution and Liquidation

We Always Take Care Of Our Clients Seriously

At CMBA, every client matters. We provide personalized, reliable, and practical financial solutions designed to help your business thrive. Our team is committed to understanding your unique needs, ensuring compliance, and delivering insights that drive confident decisions.