The role is responsible for ensuring accurate and compliant financial reporting under CIFRS, with a focus on loan-related accounting under CIFRS 9 (including ECL, EIR, and loan modifications), as well as other relevant IFRS standards applicable to banking operations.

The job holder supports the integrity of financial statements by working closely with Risk and other stakeholders, while maintaining strong governance and control standards.

Responsibilities

1. CIFRS 9 & Financial Reporting 

• Prepare and review CIFRS-compliant financial reports, including:
  • Loan provisioning (ECL) accounting and disclosure
  • Effective Interest Rate (EIR) calculations and interest income recognition
  • Loan modification and restructuring accounting treatment
• Review ECL outputs provided by the Risk team, including movements, staging impact, and reasonableness
• Perform reconciliation between Risk models and accounting records (GL vs ECL reports)
• Prepare provisioning journals and ensure accurate booking in the financial system
• Support preparation of CIFRS disclosures (movement, sensitivity, key drivers)
  Support application and reporting of other relevant CIFRS standards, including other banking-related CIFRS requirements (financial instruments, income recognition, etc.)
• Ensure consistency in accounting treatment across products and compliance with internal policies and IFRS standards

2. Accounting Operations & Closing

• Execute month-end and year-end closing activities
• Ensure accuracy of GL balances and key reconciliations (loans, provisions, interest)
• Support management reporting and variance analysis

3. Regulatory Reporting (NBC)

• Prepare and review NBC reports related to financial and provisioning data
• Ensure consistency between CIFRS and regulatory reporting

4. Governance & Audit

• Prepare audit schedules related to provisioning and financial reporting
• Liaise with external auditors on CIFRS 9 and other IFRS matters
• Ensure compliance with internal controls and accounting policies

5. Process & System Support 

• Support improvement of reporting templates and reconciliation processes
• Participate in system enhancement related to accounting and reporting

6. Other Responsibilities

• Provide guidance to team members in reconciliation, automations, and CIFRS reporting
• Lead preparation of audit schedules, provide documentation, and coordinate with internal and external auditors
• Assist the Head of Accounting in forecasting and management reporting as needed
• Other work assigned by managements

• Bachelor’s degree in Accounting/Finance; ACCA (part-qualified) or CPA is preferred but not mandatory
• 4–6 years of experience in banking or audit (Big4 / local firms) with exposure to financial reporting and loan provisioning (CIFRS 9), Audit / financial statements.
• Practical experience in CIFRS 9 from an accounting perspective, including ECL booking & reconciliation, EIR calculation/interest recognition, and loan modification accounting
• Familiar with NBC reporting requirements and the ability to align CIFRS figures with regulatory reports
• Strong Excel skills; experience with core banking / GL systems is an advantage
• Strong analytical skills with the ability to explain movements in ECL and loan-related balances
• Working proficiency in English and Khmer; able to coordinate with Risk, Audit, and internal stakeholders.