We offer

External audit


Independent assurance


Agreed-upon procedures

  • External audit: External audit of financial statements is not just to serve the regulatory compliance. It helps build confidence and trust from shareholders, investors, lenders and various stakeholders.

  • Fii is a licensed firm by the Accounting and Auditing Regulator (ACAR) and is also accredited by the National Bank of Cambodia to provide external audit services to financial institutions.

  • We services clients in various sectors including banking, micro-finance, leasing, insurance, manufacturing, trading, logistics, tourism, marts and non-governmental organization.

  • Independent assurance: Beyond external audit, we provide assurance report over historical financial and non-financial information.

We follow the following standards:

  1. International Standards on Review Engagements

  2. International Standards on Assurance Engagements

  3. International Standards on Related Services

  4. International Standards on Review Engagement

  • Agreed-upon procedures: We perform our works based on instructions by our clients then report the factual findings based on procedures performed. The engagement is undertaken in accordance with the International Standard on Related Services 4400 “Engagements to perform Agreed-upon Procedures regarding Financial Information” applicable to agreed-upon procedures engagements.Our team of professionals are being led by our departmental experts. Learn more about their wealth of knowledge, experience, and expertise in our management team section.

Seng Chanthan, BA, CPA, FCCA
Audit Partner
Email: chanthan.seng@3e-fii.com


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