The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) was established on 19 March 2003 by Anukret (Sub-Decree) No. 18 ANKR/BK under the LAW on Corporate Accounts, Their Audit and Accounting Profession (2002), now the LAW on Accounting and Auditing (2016). KICPAA is the only National Professional Body of Accountancy in Cambodia.