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Prakas on external audit of banking and financial institutions published by: Audit firms which have already been authorized by the nbc shall apply for accreditation from the nbc under this prakas in the period of 6 (six) months, starting from the effective date of this. This requires banks to hold a certain proportion of liquid assets so that they can handle.
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Circular on implementation of prakas on credit risk grading and impairment provisioning published by: The purpose of this prakas is to set conditions for accreditation of audit firms for external audit banking and financial institutions. Refers to external auditor's ability to exercise professional judgment and carry out key aspects of the audit, such as identifying and assessing the risks of material.
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All prakas and circulars listed below are extracted from banking code 2011. This prakas is applicable to audit firms accredited by the national bank of cambodia and for the audited institutions under the supervisory authority of the national bank. All translations in this book are unofficial.
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On 14 november 2017, the national bank of cambodia ( “nbc”) issued prakas no. On 13 september 2006, national bank of cambodia “nbc” issued prakas on reporting date for commercial banks and specialized banks “prakas”, requiring to commercial banks and. In december 2015, nbc issued a prakas setting out a requirement for a higher liquidity coverage ratio.
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