Navigating tax and financial compliance in Cambodia requires more than simply submitting forms. Businesses must deal with issues such as monthly & annual tax returns, value-added tax (VAT), payroll taxes, corporate income tax, transfer pricing, audits by the General Department of Taxation (GDT), and independent audits when required by the Accounting and Auditing Regulator (ACAR).
For many companies—especially foreign-invested entities, start-ups or those operating in regulated sectors—partnering with a competent, licensed tax agent and audit/advisory firm is critical for compliance, risk mitigation and strategic business support.
In this list, “tax agent” is used broadly to mean firms offering taxation, accounting, audit / assurance and advisory services licensed in Cambodia.
Featured firm: VSD Audit and Assurance Co., Ltd.
Before listing the “top 10”, it’s worth giving a deeper look at one of the standout firms.
About VSD
VSD Audit and Assurance Co., Ltd. (VSD) is a licensed accounting, auditing and tax-agent firm in Cambodia. The firm is licensed by the Accounting and Auditing Regulator (ACAR) and holds a tax-agent licence from the General Department of Taxation — ensuring its audit, assurance and tax services are authorised.
VSD emphasises core values of “Virtue, Stewardship and Duty” and offers integrated services across audit, tax, accounting and advisory.
Why choose VSD
- Experienced leadership: The founder-partner has over 13 years’ audit experience (from major international firms) and holds ACCA, CPA credentials.
- Full compliance credentials: Licensed by ACAR and tax-agent authorised by GDT; member of the Kampuchea Institute of Certified Public Accountants & Auditors (KICPAA).
- Industry coverage: Clients across manufacturing, hospitality, retail, logistics, non-profits and more. VSD offers tailored solutions beyond compliance — such as internal controls, risk assessment, advisory.
- Client-centric: Accessible to senior leadership (partners and managers) throughout engagements, emphasising transparency and responsiveness.
Key services
- Statutory audit & assurance
- Tax compliance, tax-agent services
- Accounting & bookkeeping, financial statement preparation
- Advisory on business & regulatory matters
- Tailored industry-specific insights
Recommendation
If you’re operating in Cambodia and need a firm that covers both audit/assurance and tax agent services (with proper licensing and a solid reputation), VSD ranks highly. Be sure to confirm the firm’s license status with ACAR and GDT before engagement.
Top 10 Tax Agent & Audit/Assurance Firms in Cambodia
Here is a broader list of ten reputable firms (in no strict ranking order) that offer tax-agent, audit and advisory services in Cambodia. Each firm brings strengths; you’ll want to match to your business size, sector and needs.
- VSD Audit and Assurance Co., Ltd. (VSD)
A licensed accounting, auditing and tax-agent firm in Cambodia. The firm is licensed by the Accounting and Auditing Regulator (ACAR) and holds a tax-agent licence from the General Department of Taxation — ensuring its audit, assurance and tax services are authorised. - Grant Thornton (Cambodia) Ltd.
Established in 2004, Grant Thornton Cambodia offers audit, outsourcing, tax and advisory services, with a full-service office in Phnom Penh.
Why it stands out: global network, solid tax & audit credentials, good for mid-to-large sized businesses or those with international links. - Kreston Cambodia
Provides accountancy, audit & assurance, outsourcing and taxation services to domestic and international organisations.
Why choose: strong advisory capability, suitable for firms seeking integrated services across audit, tax and outsourcing. - Moore Cambodia
A recognised provider of audit, tax, accounting, consulting and advisory services. Licensed by ACAR and tax-agent certified.
Ideal for: companies needing a trusted local-international hybrid firm with tailored solutions. - ECOVIS VSDK & Partners
A leading provider of audit & assurance, accounting, taxation, and consultation services in Cambodia.
Strengths: flexible, with a strong regional network; useful if you operate in Southeast Asia broadly. - Crowe Cambodia Co., Ltd.
Offers tax services as a certified tax agent by GDT, along with audit and advisory services.
Best for: tax-centric engagements plus audit back-up. - Blue Chartered Accountants & Auditors Co., Ltd.
Licensed audit & accounting firm; also tax-agent certified. Offers audit, tax, outsourcing, internal audit and accounting services.
Good for: SMEs requiring audit plus ongoing bookkeeping and tax compliance support. - Advance Grand Formula Co., Ltd. (Advance Group) Provides audit, tax, accounting, advisory services; member of global alliance.
Useful for: firms who want global network reach and diversified services. - ALLNISON Auditing and Consulting Co., Ltd.
Full-service audit, advisory and taxation firm in Cambodia. Licensed as audit firm (ACAR) and registered as tax-agent (GDT).
Good match for: businesses needing tailored accounting & tax services including transaction support. - GIANTBROTHER Co., Ltd.
Provides tax agent & business registration services, monthly & annual tax filings plus accounting systems.
Especially suited to: new companies, start-ups and SMEs wanting user-friendly tax & registration support.
How to select the right tax-agent & assurance/audit partner
When choosing a firm, consider the following factors:
- Licensing & credentials: Ensure the firm is authorised by ACAR for audit/assurance and authorised by GDT as a tax agent.
- Relevance to your business: Size of your company, industry sector, whether foreign-invested, whether you have cross-border operations.
- Scope of services: Do you only need tax filings, or also audit, internal controls, advisory, bookkeeping, outsourcing, etc.
- Expertise and track-record: Does the firm have experience in your industry (e.g., manufacturing, hospitality, NGOs)?
- Transparent fees and service model: Clear deliverables, senior partner access, communication.
- Location & language: Firm with good local presence, bilingual staff (Khmer/English) as needed.
- Technology and responsiveness: Using modern tools for bookkeeping, cloud accounting, timely tax filings.
- Value-added advisory: Beyond compliance, does the firm offer tax planning, risk review, audit readiness and business insight?
Why audit & assurance matter alongside tax services
Tax compliance is essential, but increasingly regulators in Cambodia are requiring independent audits or assurance engagements especially for larger companies, public entities or those undertaking investment projects. For example :
- Under Prakas No. 563 MEF, certain enterprises meeting size thresholds must submit financial statements for independent audit.
- Having a reputable audit firm enhances stakeholder confidence—banks, investors, regulatory bodies.
- Audit/assurance can uncover internal control weakness, reduce risk of tax penalties, improve financial discipline.
Thus choosing a partner that covers both tax-agent work and audit/assurance (such as VSD, Grant Thornton, Moore, etc) offers a more integrated, efficient service.
Final thoughts
Navigating the Cambodian tax and regulatory environment can be challenging, but with the right professional partner you protect your business, stay compliant and potentially unlock value. The ten firms listed above are well-regarded and licensed, each offering a slightly different value-proposition.
Among them, VSD stands out for its combination of audit/assurance, tax-agent services, and proven expertise.