Privacy Policy — Accounting and Auditing Regulator (ACAR)

1. Introduction

This Privacy Policy explains how the Accounting and Auditing Regulator ("ACAR", "we", "us", or "our") collects, uses, discloses, and protects personal information through our website https://www.acar.gov.kh/ (the "Website") and related electronic services (including e-filing, e-license and other online systems linked from the Website). By accessing or using the Website and our services you agree to the collection and use of information in accordance with this Policy.

2. Data controller

The data controller responsible for your personal data is:
Accounting and Auditing Regulator (ACAR)
Address: No. 92, Wat Phnom, Daun Penh District, Phnom Penh, Cambodia.
Phone: +(855) 23 882 111
Email: [email protected]

3. Information we collect

We collect information necessary to provide services, respond to inquiries, and improve the Website. Types of information include:

a. Personal information you provide

• Name, job title, organization.
• Contact details: email address, phone number, postal address.
• Identification or registration details when you register for e-services (e.g., company identifiers, accountant registration details).
• Documents and files you upload when using services (e.g., financial reports, license applications).

b. Usage and technical data

IP address, browser type and version, device identifiers, operating system, pages visited, referral URL, timestamps, cookies and other analytics data collected automatically when you use the Website.

c. Public and third-party data

Information available from public sources or provided by third-party partners and service providers to help verify identity or complete transactions.

4. How we use your information

We process personal information for purposes including:

• Providing and managing e-services (e.g., e-filing, e-license) and processing applications.
• Communicating with you (responses to inquiries, notifications, updates, newsletters).
• Operating, improving and securing our Website and online systems, and troubleshooting technical issues.
• Compliance with legal or regulatory obligations.
• Statistical and research purposes in aggregated/anonymized form.
• Fraud prevention and protection of rights and property.

5. Legal basis for processing

Where applicable, our legal bases include performance of a contract or service you requested, compliance with legal obligations, our legitimate interests (operating and securing our services, analytics), and your consent (for marketing communications and certain cookies). You may withdraw consent at any time where applicable.

6. Cookies and similar technologies

We use cookies, web beacons and similar technologies to collect usage data and improve the Website. Cookies may be essential (required for site functions), performance/analytics, or optional (preferences and marketing). You can control cookie preferences through your browser settings or the cookie controls on the Website. Disabling certain cookies may limit site functionality.

7. Sharing and disclosure

We may share personal information with service providers and contractors (hosting, IT services, analytics, payment processors), government authorities or courts when required by law, professional advisers and auditors when necessary for regulatory compliance and oversight, and other third parties with your consent. We require third parties to handle data securely and only for permitted purposes.

8. International transfers

If data is transferred outside Cambodia (for example to cloud hosting or service providers), we implement contractual, technical and organizational safeguards to protect personal information consistent with applicable law.

9. Security

We implement administrative, technical and physical measures designed to protect personal data from unauthorized access, disclosure, alteration, or destruction. While we strive to protect your data, no method of transmission or storage is 100% secure; absolute security cannot be guaranteed.

10. Data retention

We retain personal information only as long as necessary to fulfill the purposes described in this Policy, to comply with legal obligations, to resolve disputes, and to enforce our agreements. Retention periods vary by data type and legal requirements. When no longer required, data will be securely deleted or anonymized.

11. Your rights

Subject to local law, you may have the right to access, correct, delete, restrict processing of, or request portability of your personal data, and to withdraw consent where it was relied upon. To exercise these rights, contact us at the email address below.

12. Children

Our Website and services are not intended for children under 13 (or the applicable minimum age in your jurisdiction). We do not knowingly collect personal information from children. If we learn that we have collected such data without parental consent, we will take steps to delete it.

13. Links to other websites

The Website contains links to third-party sites. This Policy does not cover third-party sites; you should review their privacy policies before providing personal information.

14. Changes to this Privacy Policy

We may update this Policy to reflect changes in law, technology, or our services. Significant changes will be posted on this page with an updated effective date.

15. Contact us