Mr. Key Kak graduated Licence es Sciences Economiques at Faculté de Droit et des Sciences Economiques at Phnom Penh City (currently the Royal University of Law and Economics). He then went to France to study accounting and business administration at the Institut Universitaire de Technologie de Reims. After graduating in France with a State Diploma “Expertise comptable” (which is the highest recognition of accounting and auditing knowledge in France), he trained in France as a Certified Public Accountant and Statutory Auditor.
Mr. Key Kak become a member of Ordre des Experts-comptables de Champagne Ardennes for accounting; and a member of Compagnie des Commissaires aux comptes de la Cour d’Appel de Reims for auditing. Being an honourable member of these two institutions, he took the oath to be constantly independent in mind and actions while working for clients. It was a personal commitment to transparency and integrity that has shaped his personal life and professional behaviour from then to now.
He established in Reims, situated in the Champagne Ardennes region of France his own practice as Certified Public Accountant and Statutory Auditor, where he discovered the first passion of the profession: competence and Ethics.
On returning to Cambodia, he cooperated with the Ministry of Economy and Finance to set up the accounting profession in the country. As the first President of Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), he served two terms of office until 2009. He is currently the senior Partner and Chairman of the Board of Morison Kak & Associés, a leading accounting and auditing firm in Cambodia.
Mr. Key Kak has been very successful in realizing his dream of getting the younger generation of Cambodia to find an interest in joining the accounting and auditing profession; and have a hand in providing the financial information required to power the fast-economic development of the country. He has cooperated with the Ministry of Economy and Finance supported by the French Conseil Supérieur de l’Ordre des Experts-comptables to draft the law called “Law on Corporate Accounts, their Audits and the Profession of Accountants” and its application Anukrets. Promulgated by the late His Majesty King Father on July 8, 2002 following overwhelming approval by Parliament, this law was the first foundation of current accounting and auditing profession in Cambodia and a lifetime achievement for Mr. Key Kak.
The Institute of Certified Management Accountants is honoured to induct Mr. Key Kak to the Global Accounting Hall of Fame® for his services to the profession in Cambodia.
