{"id":7625,"date":"2026-03-01T20:10:40","date_gmt":"2026-03-02T03:10:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7625"},"modified":"2026-03-01T20:23:49","modified_gmt":"2026-03-02T03:23:49","slug":"tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/","title":{"rendered":"Overview of changes to the Accounting and Auditing Law in 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u01b0\u1ee3c xem l\u00e0 c\u1ed9t m\u1ed1c quan tr\u1ecdng c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n Vi\u1ec7t Nam khi khung ph\u00e1p l\u00fd m\u1edbi ch\u00ednh th\u1ee9c thay th\u1ebf nhi\u1ec1u quy \u0111\u1ecbnh \u0111\u00e3 \u00e1p d\u1ee5ng su\u1ed1t h\u01a1n 10 n\u0103m qua. Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 v\u0103n b\u1ea3n m\u00e0 c\u00f2n m\u1edf ra giai \u0111o\u1ea1n c\u1ea3i c\u00e1ch s\u00e2u r\u1ed9ng v\u1ec1 t\u01b0 duy qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Song song \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00e1i c\u1ea5u tr\u00fac theo h\u01b0\u1edbng gi\u00e1m s\u00e1t d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c t\u1eeb th\u00e1ng 3\/2026; m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00f3a \u0111\u01a1n c\u0169ng t\u0103ng m\u1ea1nh theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, v\u1edbi m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u0111\u1eb7t ra y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft cho k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p trong vi\u1ec7c c\u1eadp nh\u1eadt, \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1_tZcCM6wGyAomyyiNejL6I54UUWHm0HQ\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Buc_tranh_phap_ly_Ke_toan_%E2%80%93_Kiem_toan_nam_2026\" >B\u1ee9c tranh ph\u00e1p l\u00fd K\u1ebf to\u00e1n &#8211; Ki\u1ec3m to\u00e1n n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Nhung_thay_doi_lon_trong_che_do_ke_toan_doanh_nghiep_tu_01012026\" >Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb 01\/01\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Quyen_tu_chu_nhung_tang_trach_nhiem_giai_trinh\" >Quy\u1ec1n t\u1ef1 ch\u1ee7 nh\u01b0ng t\u0103ng tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Dieu_chinh_he_thong_tai_khoan_ke_toan\" >\u0110i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Quy_dinh_cho_doanh_nghiep_vua_va_nho_SME\" >Quy \u0111\u1ecbnh cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Chinh_sach_kiem_toan_Nha_nuoc_tu_thang_032026\" >Ch\u00ednh s\u00e1ch ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1eeb th\u00e1ng 03\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Chuyen_sang_kiem_soat_theo_thoi_gian_thuc\" >Chuy\u1ec3n sang ki\u1ec3m so\u00e1t theo th\u1eddi gian th\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Tieu_chi_uu_tien_kiem_toan\" >Ti\u00eau ch\u00ed \u01b0u ti\u00ean ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Siet_chat_xu_phat_hoa_don_theo_Nghi_dinh_3102025ND-CP\" >Si\u1ebft ch\u1eb7t x\u1eed ph\u1ea1t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Doanh_nghiep_can_chuan_bi_gi_cho_nam_2026\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec cho n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Cau_hoi_thuong_gap_ve_Luat_Ke_toan_%E2%80%93_Kiem_toan_nam_2026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt K\u1ebf to\u00e1n &#8211; Ki\u1ec3m to\u00e1n n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Doanh_nghiep_co_bat_buoc_ap_dung_Thong_tu_992025TT-BTC_tu_01012026_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb 01\/01\/2026 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Doanh_nghiep_tu_thiet_ke_chung_tu_co_can_xin_phe_duyet_khong\" >Doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb c\u00f3 c\u1ea7n xin ph\u00ea duy\u1ec7t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Khi_thay_doi_che_do_ke_toan_co_can_trinh_bay_lai_so_lieu_nam_truoc_khong\" >Khi thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u00f3 c\u1ea7n tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-quan-thay-doi-luat-ke-toan-kiem-toan-2026\/#Kiem_toan_nha_nuoc_tu_thang_32026_co_thay_doi_gi_dang_chu_y\" >Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc t\u1eeb th\u00e1ng 3\/2026 c\u00f3 thay \u0111\u1ed5i g\u00ec \u0111\u00e1ng ch\u00fa \u00fd?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Buc_tranh_phap_ly_Ke_toan_%E2%80%93_Kiem_toan_nam_2026\"><\/span><b>B\u1ee9c tranh ph\u00e1p l\u00fd K\u1ebf to\u00e1n &#8211; Ki\u1ec3m to\u00e1n n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026 ghi nh\u1eadn xu h\u01b0\u1edbng d\u1ecbch chuy\u1ec3n m\u1ea1nh m\u1ebd t\u1eeb h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) sang \u0111\u1ecbnh h\u01b0\u1edbng ti\u1ec7m c\u1eadn Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS). \u0110\u00e2y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c s\u1eeda \u0111\u1ed5i k\u1ef9 thu\u1eadt h\u1ea1ch to\u00e1n, m\u00e0 l\u00e0 b\u01b0\u1edbc chuy\u1ec3n sang m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb d\u1ef1a tr\u00ean d\u1eef li\u1ec7u, minh b\u1ea1ch v\u00e0 s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau tr\u1ecdng t\u00e2m c\u1ee7a c\u00e1c quy \u0111\u1ecbnh m\u1edbi g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m b\u1edbt bi\u1ec3u m\u1eabu c\u1ee9ng nh\u1eafc, trao quy\u1ec1n linh ho\u1ea1t cho doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00fac \u0111\u1ea9y \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi tr\u1edf th\u00e0nh \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_lon_trong_che_do_ke_toan_doanh_nghiep_tu_01012026\"><\/span><b>Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb 01\/01\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7628\" aria-describedby=\"caption-attachment-7628\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7628\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-thay-doi-lon-trong-che-do-ke-toan-doanh-nghiep.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-thay-doi-lon-trong-che-do-ke-toan-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-thay-doi-lon-trong-che-do-ke-toan-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-thay-doi-lon-trong-che-do-ke-toan-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-thay-doi-lon-trong-che-do-ke-toan-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-thay-doi-lon-trong-che-do-ke-toan-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7628\" class=\"wp-caption-text\">Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1eeb \u0111\u1ea7u n\u0103m 2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng ghi nh\u1eadn, ph\u1ea3n \u00e1nh v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quyen_tu_chu_nhung_tang_trach_nhiem_giai_trinh\"><\/span><b>Quy\u1ec1n t\u1ef1 ch\u1ee7 nh\u01b0ng t\u0103ng tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 x\u00e2y d\u1ef1ng m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng. Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng l\u00e0 ngh\u0129a v\u1ee5 r\u00f5 r\u00e0ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb t\u1ef1 thi\u1ebft k\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c theo Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a h\u1ec7 th\u1ed1ng khi c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t h\u01a1n trong qu\u1ea3n tr\u1ecb nh\u01b0ng \u0111\u1ed3ng th\u1eddi n\u00e2ng cao y\u00eau c\u1ea7u v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_he_thong_tai_khoan_ke_toan\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n giao d\u1ecbch ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u00e1ng k\u1ec3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u00e3i b\u1ecf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 161 &#8211; Chi s\u1ef1 nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 441 &#8211; Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 611 &#8211; Mua h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 631 &#8211; Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n m\u1edbi b\u1ed5 sung:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 215 &#8211; T\u00e0i s\u1ea3n sinh h\u1ecdc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 332 &#8211; Ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 82112 &#8211; Chi ph\u00ed thu\u1ebf TNDN b\u1ed5 sung theo thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, TK 112 \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh \u201cTi\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n\u201d nh\u1eb1m ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n b\u1ea3n ch\u1ea5t thanh kho\u1ea3n khi l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d, th\u1ec3 hi\u1ec7n s\u1ef1 thay \u0111\u1ed5i trong c\u00e1ch ti\u1ebfp c\u1eadn, ch\u00fa tr\u1ecdng gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 ghi nh\u1eadn t\u1ed5n th\u1ea5t suy gi\u1ea3m t\u00e0i s\u1ea3n thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean gi\u00e1 g\u1ed1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_cho_doanh_nghiep_vua_va_nho_SME\"><\/span><b>Quy \u0111\u1ecbnh cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026 cho ph\u00e9p doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf linh ho\u1ea1t l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. N\u1ebfu \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng nh\u1ea5t qu\u00e1n t\u1ed1i thi\u1ec3u trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh khi thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m gi\u00fap SME d\u1ea7n th\u00edch nghi v\u1edbi m\u00f4i tr\u01b0\u1eddng k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p h\u01a1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chinh_sach_kiem_toan_Nha_nuoc_tu_thang_032026\"><\/span><b>Ch\u00ednh s\u00e1ch ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1eeb th\u00e1ng 03\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb 01\/03\/2026, Th\u00f4ng t\u01b0 03\/2026\/TT-KTNN thi\u1ebft l\u1eadp ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 d\u1eef li\u1ec7u s\u1ed1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_sang_kiem_soat_theo_thoi_gian_thuc\"><\/span><b>Chuy\u1ec3n sang ki\u1ec3m so\u00e1t theo th\u1eddi gian th\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec h\u1eadu ki\u1ec3m ch\u1ecdn m\u1eabu truy\u1ec1n th\u1ed1ng, c\u01a1 quan ki\u1ec3m to\u00e1n s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1m s\u00e1t li\u00ean t\u1ee5c d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. H\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng theo c\u01a1 ch\u1ebf \u201ccu\u1ed1n chi\u1ebfu\u201d, gi\u00fap ph\u00e1t hi\u1ec7n r\u1ee7i ro ngay khi ph\u00e1t sinh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_uu_tien_kiem_toan\"><\/span><b>Ti\u00eau ch\u00ed \u01b0u ti\u00ean ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng tr\u1ecdng \u0111i\u1ec3m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 r\u1ee7i ro h\u1ec7 th\u1ed1ng cao<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong 3 &#8211; 5 n\u0103m li\u00ean ti\u1ebfp<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c c\u00f4ng khai ti\u00eau ch\u00ed gi\u00fap n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Siet_chat_xu_phat_hoa_don_theo_Nghi_dinh_3102025ND-CP\"><\/span><b>Si\u1ebft ch\u1eb7t x\u1eed ph\u1ea1t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n t\u0103ng \u0111\u00e1ng k\u1ec3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t cho h\u00e0nh vi sai ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00e0nh vi<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n t\u1eeb 50 s\u1ed1 tr\u1edf l\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">60.000.000 &#8211; 80.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m t\u1eeb 100 s\u1ed1 tr\u1edf l\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50.000.000 &#8211; 70.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cung c\u1ea5p sai th\u00f4ng tin t\u00e0i s\u1ea3n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6.000.000 &#8211; 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10.000.000 &#8211; 16.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n vi ph\u1ea1m ch\u1ecbu m\u1ee9c ph\u1ea1t b\u1eb1ng 1\/2 t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin k\u00ea khai l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_cho_nam_2026\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec cho n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u00edch \u1ee9ng hi\u1ec7u qu\u1ea3 v\u1edbi khung ph\u00e1p l\u00fd m\u1edbi, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n theo danh m\u1ee5c t\u00e0i kho\u1ea3n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 m\u1edbi nh\u01b0 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb s\u1edbm v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i r\u00f5 r\u00e0ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, t\u1ed1i \u01b0u h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 to\u00e0n di\u1ec7n trong n\u0103m t\u00e0i ch\u00ednh 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026 kh\u00f4ng ch\u1ec9 l\u00e0 th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 giai \u0111o\u1ea1n t\u00e1i c\u1ea5u tr\u00fac to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n theo h\u01b0\u1edbng minh b\u1ea1ch, s\u1ed1 h\u00f3a v\u00e0 ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. T\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, \u0111\u1ed5i m\u1edbi ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 03\/2026\/TT-KTNN \u0111\u1ebfn si\u1ebft ch\u1eb7t ch\u1ebf t\u00e0i h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, t\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m v\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 v\u1eadn h\u00e0nh an to\u00e0n trong n\u0103m t\u00e0i ch\u00ednh m\u1edbi. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n m\u1ed9t gi\u1ea3i ph\u00e1p \u0111\u1ed3ng h\u00e0nh chuy\u00ean s\u00e2u, t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p c\u1ee7a MAN. \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u00f4m nay ch\u00ednh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p><strong>Ngu\u1ed3n tham kh\u1ea3o v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong><\/p>\n<ul>\n<li>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025.<\/li>\n<li>Th\u00f4ng t\u01b0 03\/2026\/TT-KTNN c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh ng\u00e0y 12\/01\/2026.<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/li>\n<li>Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf TNCN.<\/li>\n<\/ul>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Luat_Ke_toan_%E2%80%93_Kiem_toan_nam_2026\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt K\u1ebf to\u00e1n &#8211; Ki\u1ec3m to\u00e1n n\u0103m 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_ap_dung_Thong_tu_992025TT-BTC_tu_01012026_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb 01\/01\/2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 99 ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 tr\u1edf th\u00e0nh c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi cho ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Do \u0111\u00f3, c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tu_thiet_ke_chung_tu_co_can_xin_phe_duyet_khong\"><\/span>Doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb c\u00f3 c\u1ea7n xin ph\u00ea duy\u1ec7t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng c\u1ea7n xin ph\u00ea duy\u1ec7t tr\u01b0\u1edbc, nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i: Ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 b\u1eb1ng v\u0103n b\u1ea3n, \u0111\u1ea3m b\u1ea3o m\u1eabu ch\u1ee9ng t\u1eeb c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n ki\u1ec3m tra. Quy\u1ec1n t\u1ef1 ch\u1ee7 cao h\u01a1n \u0111\u1ed3ng ngh\u0129a v\u1edbi tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u0169ng cao h\u01a1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_thay_doi_che_do_ke_toan_co_can_trinh_bay_lai_so_lieu_nam_truoc_khong\"><\/span>Khi thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u00f3 c\u1ea7n tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (v\u00ed d\u1ee5 SME chuy\u1ec3n sang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99), ph\u1ea3i tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_nha_nuoc_tu_thang_32026_co_thay_doi_gi_dang_chu_y\"><\/span>Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc t\u1eeb th\u00e1ng 3\/2026 c\u00f3 thay \u0111\u1ed5i g\u00ec \u0111\u00e1ng ch\u00fa \u00fd?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Th\u00f4ng t\u01b0 03\/2026\/TT-KTNN, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n chuy\u1ec3n m\u1ea1nh sang gi\u00e1m s\u00e1t d\u1ef1a tr\u00ean d\u1eef li\u1ec7u s\u1ed1 v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro theo th\u1eddi gian th\u1ef1c. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c sai s\u00f3t c\u00f3 th\u1ec3 b\u1ecb ph\u00e1t hi\u1ec7n ngay trong k\u1ef3 thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb 01\/01\/2026 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 s\u1ef1 thay \u0111\u1ed5i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7625"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7625\/revisions"}],"predecessor-version":[{"id":7633,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7625\/revisions\/7633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7627"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}