CPA Firm, Accounting, Tax & Business Consultants - The Morison Kak & Associés' team
  • Certified Public Accountants with a Passion for Excellence
  • Member of Kampuchea Institute of CPAs & Auditors (KICPAA)
  • Independent member Firm of Morison International

OUR FIRM: Morison Kak & Associés

CPA Firm, Accounting, Tax & Business Consultants - The Morison Kak & Associés' team

Morison Kak & Associés, also known as MKA, is an Accounting, Auditing, Tax Consultancy and Business Advisory Firm, located in Phnom Penh – CAMBODIA.

Legally and professionally speaking, the Firm:

  • was incorporated with the Ministry of Commerce in 1996 and accredited by the Ministry of Economy and Finance in 1997,
  • was the registered first member of Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) since its inception in 2003,
  • is accredited by the National Bank of Cambodia to perform audit of banking industry and other financial activities in the country,
  • is accredited by USAID Regional Inspector General (RIG) Manila to perform audit of USAID program in accordance with US GAAP and US GAS and all related U.S regulations.

GENESIS: In 1996, Key KAK, a graduate of French State diploma "Diplôme d’Expertise Comptable" has founded the Firm with an ambition to introduce Independent Accounting and Auditing services to NGOs and Business leaders operating in Cambodia. Starting with two employees the Firm is growing to nearly fifty staff currently including Partners, Audit managers and other senior staff.

ACCOMPLISHMENT: Key KAK has actively participated with the Ministry of Economy and Finance to draft the "Law on Corporate Accounts, their Audit and the Accounting profession" which is the bedrock of current Cambodian Accounting System and of the creation of the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA).
Morison Kak & Associés is its first ever member and Key KAK had served as its first President from 2003 to 2009.

FIRM'S COMMITMENT: Providing only with first class services and working to meet and exceed clients’ expectations. Embracing integrity and professionalism, we avoid making promises we cannot keep.

FIRM'S MISSION STATEMENT: Working within professional Ethics framework and adherence to Passion for Excellence principle for every assignment. Management, partners and staff are striving everyday to promote best practice of auditing, accounting, tax and business advisory and to preserve the Firm’s reputation.

OUR PARTNERS: Morison International

A network of accounting, tax and business consultants and professionals - Morison International

It is well known that in current ever changing global economy, business and knowledge pool should lead to seamless information, which is necessary to build confidence of companies’ leaders, investors and other stakeholders.
Coping with the size and the complexity of the financial and other economic issues, only strong network of professionals like Morison International can bring to the network’s members the satisfactory solutions and help clients open the door of success.

With the pooling resources of skilled professionals, Morison Kak & Associés is able to help clients meet their business challenges and create value for the most dynamic opportunities in Cambodia.
Our Firm can provide end-to-end services that combine our financial audit, accounting, tax, financial advisory, and information technology specializations to help companies improve performance and growth, manage and strategize on key issues.

Thanks to the presence of Morison International members in major places in the world, the network can also provide with opportunity to expand the range of services available to clients without jeopardizing privileged existing relationships or Firm member’s autonomy.
By being member of this network, Morison Kak & Associés is effectively inspiring high confidence in every service rendered to clients.

Regionally speaking, Morison International Asia-Pacific members are present in major cities: Bangkok, Beijing, Ho Chi Minh City, Hong Kong, Jakarta, Johor Bahru, Kuala Lumpur, Manila, New Delhi, Osaka, Phnom Penh, Seoul, Shanghai, Singapore and Taipei.
Within cities located less than two hours flight from each other, needless to say that Morison Kak & Associés is at the right place to be close to clients doing business in the Asia-Pacific region.

Our Partners' websites:

Morison International:

Morison International Asia-Pacific:

OUR PEOPLE: highly trained Cambodian men and women

CPA Firm, Accounting, Tax & Business Consultants - The Morison Kak & Associés' team

Morison Kak & Associés employs currently around fifty persons.
Screened through education background and credentials from the beginning, each Morison Kak & Associés’ staff is hired to be integrated in the existing team and to adopt the "team spirit" policy of the Firm. All the way along their career within the Firm, they are motivated through professional training, guidance, resources and rewards.
At Morison Kak & Associés we believe that happy staff is a prerequisite for long and productive cooperation with the Firm.

Morison Kak & Associés is very proud of the staff that is solicited to adhere to the Firm’s core principle, which is the culture of Passion for Excellence. Therefore, to be up to this standard, all MKA staff are constantly reminded to:

  • Strictly follow the professional Ethics,
  • Give their best while working to meet clients’ expectations,
  • Share Firm’s vision in terms of reputation and business development,
  • Behave as role model in society either in private or during professional assignment.

Since staff is the most valuable asset of the Firm, Morison Kak & Associés management considers that training program should be scheduled appropriately and implemented effectively in order to update professional knowledge and information and to enhance talent and skill to serve clients. Along with the internal training sessions, we devote time and money to send our staff to be trained by the best institutions.

Morison Kak & Assocíés is working to keep its brand name at a high level of reputation through its personnel. Each staff member who leaves the Firm should be branded "confirmed skill acquired at Morison Kak & Assocíés". Cambodians have the following saying: "the boat may leave but its port of registry remains still".


Key Kak, CPA - Chairman of the Board

Lead Partner & Chairman of the board
  • Graduate French State diploma "Diplôme d’Expertise Comptable"
  • CPA - Member of Kampuchea Institute of
    Certified Public Accountants and Auditors (KICPAA)
  • Chairman of the Board
  • e-mail:
Saksom Meas, CPA - Managing Director

Saksom MEAS
  • CPA - Member of Kampuchea Institute of
    Certified Public Accountants and Auditors (KICPAA)
  • Managing Director
  • e-mail:
Mardy Kong, CPA - Audit Manager

Mardy KONG
Audit manager
  • Graduate ACCA
  • CPA - Member of Kampuchea Institute of
    Certified Public Accountants and Auditors (KICPAA)
  • e-mail:
Sim Kong - Audit Supervisor

Assistant manager
  • e-mail:
Rattana Tim - Audit Senior

Rattana TIM
Audit supervisor
  • e-mail:
Lim Sok - Audit Senior

Audit supervisor
  • e-mail: