Professional Ethics of Auditors: The Case of Serba Dinamik
In accordance with article 16 of the Law on Corporate Accounts, Their Audits, and Accounting Profession, all enterprises, natural persons and legal entities with Khmer or foreign nationality domiciled in the Kingdom of Cambodia, that meet two of the following three criteria, have an obligation to submit their annual statements for audit by independent auditors registered in the statutory auditor list of the