LAW Program

Diploma in Cambodian Business Law

The Diploma in Cambodian Business Law is accredited by the global accounting body the Association of Chartered Certified Accountants (ACCA) and the National Accounting Council (NAC). Diploma holders are awarded an exemption from ACCA exam F4.

This syllabus and the corresponding pilot paper were originally prepared by the academic team Business School in cooperation with the National Accounting Council Furthermore, in early 2013, DFDL conducted an independent review of the syllabus.

Registration Requirement

A graduated or equivalent is required in order to register in the Diploma in Cambodian Business Law. Applications should apply online at and they will be invited to enroll for class.

Method of Study

Full-term courses commence in January (for June exams) and July (for December exams) each year. Class will be conducted in the evening or the weekend. And, the following are links to the syllabus, pilot exam and answer.

Class         Syllabus Topic


Essential Elements of the Legal System

  • General presentation of laws and their sources
  • Sources of laws and other regulations
  • Public powers and administrations of Cambodia


Essential Elements of the Legal System

  • The judicial system (courts) of Cambodia
  • Dispute resolutions or trial processing with particular focus on business dispute resolution


Labor Law and Contracts

  • Explain the meaning of labor law and its source
  • Explain the labor contract


Labor Law and Contracts

  • Identification of labor contract parties


Labor Law and Contracts

  • Labor contract suspension/dissolution


Labor Law and Contracts

  • The civil code as the primary source of contract law
  • Decree No. 38 on contracts for carriage
  • Juristic persons under the civil code


Labor Law and Contracts

  • Working conditions and employee benefits
  • Labor disputes and their resolutions


Seniority Payment

  • Amendment to Labor Law
  • Relevant Prakas


Law on Commercial Enterprises, Law on Investment, and Other Related Laws

  • Business fundamentals according to the law on commercial enterprises
  • General notion of the law on commercial enterprises


Identify the different forms of companies based on Cambodian Law

  • Forms of companies
  • Companies with special conditions under the law on investment and other laws


Formation and Constitution of Companies

  • Fundamental conditions for company formation
  • Explanation of key characteristics related to company formation


Formalities of Establishing a Company

  • Document for Filling for Online Registration
  • Draft Different Forms


Explanation of the Legal Personality of Companies

  • Existence of the company's legal personality
  • Company identification
  • Legal capacity of company


Management, Capital, and Financing of Companies

  • Meetings and decisions (directors and shareholders)
  • Company management
  • Company dissolution


Dispute Resolution and Insolvency

  • Resolution by courts
  • Alternative dispute resolution
  • Insolvency


Corporate Governance and Ethics

  • Corporate Governance and Ethics



  • Immovable property ownership
  • Transfer of immovable property
  • Security in immovable property
  • Construction permits
  • Residential development projects
  • Real estate licensing
  • Security in movable property


Law on Issuance and Trading of Non-Government Securities

  • Law on Issuance and Trading of Non-Government Securities (1)


Law on Issuance and Trading of Non-Government Securities

  • Law on Issuance and Trading of Non-Government Securities (2)


Law on Corporate Accounts, their Audit, and the Accounting Profession

  • Law on Corporate Accounts, their Audit, and the Accounting Profession


Review Session

  • Review Session


Syllabus & Pilot exam

Mock Exam

Final Exam


  • Exam benchmarked to international ACCA F4 Examinations:
  • Knowledge of breadth of law regulations for a CPA/ACCA
  • 3 hours exam
  • Exam questions can be from any areas of the syllabus
  • 100 marks

Security and Marking

  • Exam preparation independent from lecturer
  • One single exam session and location for all candidates
  • Passport or national ID required
  • All exams recorded on Video