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Lay Panhapor serves as the Accounting Manager in the Finance Treasury and Strategy Department at RHB Bank (Cambodia) PLC since February 2024, bringing significant experience in financial management and accounting processes. Previously, Lay held the position of Accounting Manager in the RSM Finance Department at GGear Group, overseeing comprehensive accounting procedures and preparing essential financial reports. Lay's career includes roles as Assistant Manager in BS Accounting and Senior Brand Shop Accountant, demonstrating expertise in the implementation of ERP systems and managing multiple brand shop accounts. An internship with the U.S. Department of State provided insight into accounts payable functions, while an Internal Audit Officer role at Canadia Bank involved auditing diverse departments. Lay's educational background comprises bachelor's degrees in International Relations and Accounting and Finance from Pannasatra University and the University of Economics and Finance, complemented by language studies in English.