The lead local CPA firm for Accounting, Audit, Tax & Business Consultancy in Cambodia.
  • We provide expert Audit & Assurance following all International Standards
  • We are the lead local Accounting & Tax compliance Firm in Cambodia
  • We offer full Business Consultancy services

Our Audit, Accounting, Tax & Business Consultancy services


Being Cambodian citizens from managing partners to the entry level staff, we are familiar with Cambodian companies and business environment, non-profit making organisations, private and public institutions and especially laws and regulations governing those entities. Therefore, it is a privilege for Morison Kak & Associés to offer to clients operating in Cambodia the following range of services.


  • Financial statements audit
  • Risk management and Compliance
  • Risk assessment and Due diligence
  • Expenditure verification through agreed upon procedures
  • Human resources audit

Our strength: We perform all auditing works following International Standard on Auditing (ISA) promulgated by IFAC and Cambodian Standard on Auditing (CSA). Upon requirement we can also cope with audit assignment using US Generally Accepted Auditing Standards (GAAS) or US Government Auditing Standards (GAS). Thanks to our cooperation with Morison International network, we can take on audit of all sizes..


  • Financial reporting preparation & review
  • Accounting staff training
  • Business tax compliance
  • Tax strategy and tax planning

Our strength: In Cambodia Tax system is generally straightforward but sometimes has proved to be complicated in practice. To reach successful tax compliance, MKA policy in this area is to prioritize the correctness of Financial reporting first.

Trained to be "accountant generation IFRS", it is customary for MKA accounting and tax teams to use all types of accounting software to record data in accordance with either IAS/IFRS, IFRS for SMEs or Cambodian Financial Reporting Standards (CFRS).
All tax strategy and discussions with tax officials should be based on the reliable Financial reporting.


  • Setting up business
  • Valuation and appraisal
  • Opportunity of rapprochement through sale
  • Merger and acquisition
  • Building strategic planning

Our strength: Successful and long lasting businesses are built in assembling together all parameters in a puzzle-like manner. MKA relationship with Cambodian business community and MKA presence in the deepest business network environment of the country are, by all means, conducive to find out efficiently and effectively the needed pieces of the puzzle.