Cambodia's Accounting and Auditing Regulator (ACAR) recently issued Notification No. 031/24 AAR on the implementation of Circular No. 009 MEF of 1 September 2021 concerning the use of language and currency in accounting records and financial statements. The notification clarifies that enterprises and non-profit organizations can maintain accounting records and supporting documents in the English language without needing translations to the Khmer language. However, translations of accounting records and/or supporting documents from English to Khmer may be required if requested by the ACAR during an audit.