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Diploma in Cambodian Tax

The Diploma in Cambodian Tax 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 F6.

This syllabus and the corresponding pilot paper were originally prepared by the academic team of CamEd Business School in cooperation with the National Accounting Council. This study guide and pilot paper was sent by H.E. Ngy Tayi, Chairman of the National Accounting Council to members of the Kampuchea Institute of Public Accountants and Auditors whose feedback has been duly considered and incorporated into this syllabus.  Furthermore, in 2011, KPMG conducted an independent review of the syllabus, stating:

We have reviewed the Cambodian tax syllabus prepared by CamEd, and we are of the opinion, overall, the said syllabus covers all the current tax legislations, and is appropriate for the assessment of the tax knowledge of Cambodian CPAs.

Registration Requirement

A graduated or equivalent is required in order to register in the Diploma in Cambodian Tax. 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 (Khmer & English version), pilot exam and answer.

Syllabus & Pilot exam
Mock Exam
Final Exam

Exam benchmarked to international ACCA F6 Examinations:

  • Knowledge of breadth of tax 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