{"id":9785,"date":"2026-09-08T14:59:50","date_gmt":"2026-09-08T07:59:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9785"},"modified":"2026-09-08T14:59:50","modified_gmt":"2026-09-08T07:59:50","slug":"dieu-kien-de-mo-cong-ty-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/","title":{"rendered":"Requirements for opening an accounting services company: Latest update"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The requirements for opening an accounting services company have completely changed since July 1, 2026, when the Government officially removed this profession from the List of Conditional Investment and Business Sectors. Many old documents and articles still list the conditions according to the 2015 Accounting Law, which is no longer applicable today. This article provides an accurate update on the latest legal basis, what businesses must still meet, and the risks to be aware of before establishing an accounting services company.<\/span><\/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\">Index<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Vi_sao_cau_hoi_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_dang_gay_tranh_cai_trong_nam_2026\" >Why is the question of requirements for opening an accounting services company causing controversy in 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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Can_cu_phap_ly_xac_dinh_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay\" >Legal basis for determining the conditions for opening an accounting service company today<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Luat_Ke_toan_2015_Khung_dieu_kien_truyen_thong\" >Accounting Law 2015: Traditional Framework of Conditions<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Nghi_quyet_66172026NQ-CP_Dua_dich_vu_ke_toan_ra_khoi_danh_muc_nganh_nghe_kinh_doanh_co_dieu_kien\" >Resolution 66.17\/2026\/NQ-CP: Removing accounting services from the list of conditional business sectors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Nghi_quyet_66182026NQ-CP_va_Cong_van_773QLKT-DN_Danh_sach_quy_dinh_chinh_thuc_tam_ngung_ap_dung\" >Resolution 66.18\/2026\/NQ-CP and Official Letter 773\/QLKT-DN: List of official regulations temporarily suspended from application.<\/a><\/li><\/ul><\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Vay_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_con_lai_nhung_gi\" >So what are the remaining requirements for opening an accounting services company today?<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Khong_con_yeu_cau_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan\" >No longer required: Certificate of eligibility to conduct accounting services.<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Khong_con_yeu_cau_ke_toan_vien_hanh_nghe_gop_von_hoac_lam_nguoi_dai_dien_phap_luat\" >There is no longer a requirement for practicing accountants to contribute capital or act as legal representatives.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Khong_con_yeu_cau_chung_chi_ke_toan_vien_nhu_dieu_kien_tien_quyet\" >A certified public accountant (CPI) certificate is no longer required as a prerequisite.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Dieu_kien_nen_tang_van_phai_dap_ung_theo_Luat_Doanh_nghiep\" >The fundamental requirements must still be met according to the Enterprise Law.<\/a><\/li><\/ul><\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Quy_trinh_mo_cong_ty_dich_vu_ke_toan_trong_giai_doan_hau_kiem\" >The process of opening an accounting services company during the post-audit phase.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Cong_ty_da_co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_truoc_0172026_thi_xu_ly_ra_sao\" >What happens if a company already has a Certificate of Eligibility to conduct accounting services before July 1, 2026?<\/a><\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Rui_ro_phap_ly_can_luu_y_trong_giai_doan_chuyen_tiep_den_28022027\" >Legal risks to be aware of during the transition period to February 28, 2027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 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-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Cau_hoi_thuong_gap_ve_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan\" >Frequently Asked Questions about the requirements for opening an accounting services company.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_co_con_yeu_cau_chung_chi_ke_toan_vien_khong\" >Is a certified accountant still required to open an accounting services company?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Co_con_phai_xin_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_khong\" >Is it still necessary to apply for a Certificate of Eligibility to conduct accounting services?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Cong_ty_dich_vu_ke_toan_da_duoc_cap_Giay_chung_nhan_truoc_0172026_co_phai_lam_lai_thu_tuc_khong\" >Do accounting service companies that were granted a Certificate before July 1, 2026 need to reapply?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Co_che_hau_kiem_trong_linh_vuc_dich_vu_ke_toan_hoat_dong_nhu_the_nao\" >How does the post-audit mechanism in the accounting services sector work?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Loai_hinh_doanh_nghiep_nao_duoc_phep_kinh_doanh_dich_vu_ke_toan_trong_giai_doan_hien_nay\" >What types of businesses are currently permitted to provide accounting services?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_dang_gay_tranh_cai_trong_nam_2026\"><\/span><b>Why is the question of requirements for opening an accounting services company causing controversy in 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you search for the requirements to open an accounting services company online right now, you&#039;ll likely encounter two conflicting sets of information:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">One side insists that there must be at least two practicing accountants contributing capital, the legal representative must be a practicing accountant, and they must obtain a Certificate of Eligibility to conduct accounting services;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The other side claims that all those conditions have been abolished. Both were once true, differing only in the timeframe.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Prior to July 1, 2026, accounting services were a conditional business sector, detailed in Articles 58 to 65 of the Accounting Law No. 88\/2015\/QH13. However, from July 1, 2026, the Government issued two consecutive resolutions implementing drastic reforms to the accounting sector. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-quyet-66-17-2026-NQ-CP-cat-giam-nganh-nghe-dau-tu-kinh-doanh-co-dieu-kien-706041.aspx\" target=\"_blank\" rel=\"noopener\">Resolution 66.17\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-66-18-2026-NQ-CP-phan-quyen-cat-giam-don-gian-hoa-thu-tuc-hanh-chinh-706220.aspx\" target=\"_blank\" rel=\"noopener\">Resolution 66.18\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">This renders the entire old framework of conditions temporarily ineffective. This is why the requirements for opening an accounting services company have become an unusually high-searched keyword in 2026: professionals need to know exactly what they still need to do, and newcomers wanting to start a business need to know how much shorter the path has become.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three groups of people need to thoroughly understand this content:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountant,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The auditor is considering starting his own business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Existing accounting service businesses need to know whether their old business registration certificate is still valid; and clients hiring accounting services need to understand the legal context to choose a suitable partner.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay\"><\/span><b>Legal basis for determining the conditions for opening an accounting service company today<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9788\" aria-describedby=\"caption-attachment-9788\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9788\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9788\" class=\"wp-caption-text\">Legal basis for determining the conditions for opening an accounting services company.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To accurately answer the question of the requirements for opening an accounting services company, three documents need to be considered side-by-side in the correct chronological order of their issuance.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Ke_toan_2015_Khung_dieu_kien_truyen_thong\"><\/span><b>Accounting Law 2015: Traditional Framework of Conditions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For many years, this was the only basis. The Accounting Law No. 88\/2015\/QH13 stipulated that a limited liability company with two or more members wishing to conduct accounting services must have at least two contributing members who are practicing accountants, the legal representative, director, or general director must be a practicing accountant, and must be granted a Certificate of Eligibility to Conduct Accounting Services.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Partnerships and sole proprietorships have similar requirements regarding the number of practicing accountants.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Individuals wishing to practice the profession must possess an accountant certificate or auditor certificate, register their practice, and participate in annual professional development.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This legal framework remains intact in the written law, but its implementation has been suspended, and this is the key point that causes many people to be confused.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_66172026NQ-CP_Dua_dich_vu_ke_toan_ra_khoi_danh_muc_nganh_nghe_kinh_doanh_co_dieu_kien\"><\/span><b>Resolution 66.17\/2026\/NQ-CP: Removing accounting services from the list of conditional business sectors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">On May 15, 2026, the Government issued Resolution 66.17\/2026\/NQ-CP on reducing and amending conditional investment and business sectors, effective from July 1, 2026. According to this Resolution, the number of conditional investment and business sectors decreased from 198 to 142, and &quot;accounting services&quot; officially disappeared from the list of conditional investment and business sectors stipulated in the Investment Law.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>From a legal standpoint, this is the most significant turning point:<\/b><span style=\"font-weight: 400;\"> When a business is no longer a conditional business activity, the business is no longer obligated to meet and prove the prerequisites before operating.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_66182026NQ-CP_va_Cong_van_773QLKT-DN_Danh_sach_quy_dinh_chinh_thuc_tam_ngung_ap_dung\"><\/span><b>Resolution 66.18\/2026\/NQ-CP and Official Letter 773\/QLKT-DN: List of official regulations temporarily suspended from application.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simultaneously, Resolution 66.18\/2026\/NQ-CP dated May 18, 2026, on decentralization, reduction, and simplification of administrative procedures and business conditions, specifically lists in Section B, Appendix I.7 (accounting field) the regulations that are no longer implemented. On May 22, 2026, the Department of Accounting and Auditing Management and Supervision (Ministry of Finance) issued Official Letter 773\/QLKT-DN providing detailed guidance and clearly confirming:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">Failure to comply with regulations on the conditions for granting, application documents, time limits for granting, re-granting, and fees for granting and re-granting Certificates of Eligibility for Accounting Services Business as stipulated in Articles 60, 61, 62, 63, and 64 of the 2015 Accounting Law; failure to implement the granting, revocation, and management of Certificates of Registration for Accounting Services Practice as stipulated in Article 58; failure to implement regulations on accounting service business households as stipulated in Article 65; and failure to stipulate annual knowledge updates for practicing accountants.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Both Resolutions are effective from July 1, 2026 to February 28, 2027. This is a transitional period, awaiting the official promulgation of the amended Accounting Law and the Independent Auditing Law.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_con_lai_nhung_gi\"><\/span><b>So what are the remaining requirements for opening an accounting services company today?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From July 1, 2026 to February 28, 2027, the requirements for opening an accounting service company in Vietnam will almost revert to the level of a regular business sector. This means that businesses only need to register under the Enterprise Law, no longer having to meet specialized industry requirements as before, and will be subject to post-audit supervision instead of pre-audit supervision.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_con_yeu_cau_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan\"><\/span><b>No longer required: Certificate of eligibility to conduct accounting services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Previously, this was a mandatory &quot;sub-license,&quot; incurring costs and waiting times. Currently, the procedures for issuing and renewing this certificate under Articles 60-64 of the 2015 Accounting Law are no longer implemented. Businesses can provide accounting services immediately after completing business registration, without needing to wait for additional specialized licensing steps.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_con_yeu_cau_ke_toan_vien_hanh_nghe_gop_von_hoac_lam_nguoi_dai_dien_phap_luat\"><\/span><b>There is no longer a requirement for practicing accountants to contribute capital or act as legal representatives.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Resolution 66.18\/2026\/NQ-CP, the regulations on accounting service businesses in Clauses 1, 2, 3 and points a, b of Clause 4, Article 59 of the 2015 Accounting Law, which require a minimum of two contributing members to be practicing accountants, and that the legal representative, director, or general director must also be a practicing accountant, are no longer in effect. The regulation on the capital contribution ratio of organizational members in Article 26 of Decree 174\/2016\/ND-CP is also among those temporarily suspended.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_con_yeu_cau_chung_chi_ke_toan_vien_nhu_dieu_kien_tien_quyet\"><\/span><b>A certified public accountant (CPI) certificate is no longer required as a prerequisite.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This change has the most far-reaching impact on individuals in the profession. The regulations regarding accountant certificates in Article 57 of the 2015 Accounting Law (amended and supplemented by Law No. 108\/2025\/QH15) and the registration for practicing accounting services in Article 58 are no longer in effect. This means individuals are no longer required to possess an accountant certificate or register their practice to provide accounting services through a company. This direction was also agreed upon by the Standing Committee of the National Assembly&#039;s Economic and Financial Committee when commenting on the draft amendments to the Accounting Law and the Independent Auditing Law, which did not stipulate an accountant certificate as a condition for providing accounting services, aiming to simplify business conditions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_nen_tang_van_phai_dap_ung_theo_Luat_Doanh_nghiep\"><\/span><b>The fundamental requirements must still be met according to the Enterprise Law.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The conditions for opening an accounting services company do not mean there are no conditions at all. Businesses must still fully comply with the general conditions of the Enterprise Law, choose a suitable business type (limited liability company, joint-stock company, partnership, private enterprise), have a valid registered business line, have a registered office, declared charter capital that meets the general requirements for civil capacity.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, the regulations regarding individuals prohibited from practicing accounting under Article 52 of the 2015 Accounting Law\u2014including minors, individuals prohibited from practicing accounting by court judgments, and immediate relatives of the head of the accounting unit within the same unit\u2014remain in effect because these are regulations concerning professional ethics and conflicts of interest, and are not included in the list of those to be repealed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If businesses are still unsure about how to determine the appropriate type and capital structure in the context of transitional regulations, they can refer to our services.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-dich-vu-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> to be reviewed on a case-by-case basis.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_mo_cong_ty_dich_vu_ke_toan_trong_giai_doan_hau_kiem\"><\/span><b>The process of opening an accounting services company during the post-audit phase.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below is a 5-step process for establishing an accounting services company during the post-audit phase:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1 \u2013 Choose the type of business: <\/b><span style=\"font-weight: 400;\">With the removal of restrictions on the capital contribution ratio of practicing accountants, businesses can choose more flexible forms than before: single-member limited liability companies, multi-member limited liability companies, joint-stock companies, partnerships, or private enterprises, depending on their capital raising and management strategies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2 \u2013 Prepare the business registration documents: <\/b><span style=\"font-weight: 400;\">The application process follows the standard procedures of the Enterprise Law: Application for business registration, company charter, list of founding members or shareholders, personal legal documents of the legal representative and contributing members.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3 \u2013 Registering the business line for accounting services: <\/b><span style=\"font-weight: 400;\">Declare the correct business code for accounting and auditing services when registering your business at the Department of Planning and Investment (or the corresponding business registration authority under the current two-tiered government model).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 4 \u2013 Build internal professional capacity, even if it&#039;s no longer required on paper: <\/b><span style=\"font-weight: 400;\">This is the most easily overlooked step when legal requirements are relaxed. The removal of accounting certification or professional registration requirements does not mean that service quality is no longer subject to scrutiny; post-inspection mechanisms mean that risk shifts from &quot;before operation&quot; to &quot;during and after operation.&quot; Businesses should proactively maintain a team of genuinely qualified professionals to avoid professional liability risks during future audits and inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 5 \u2013 Operation and self-assessment of post-inspection: S<\/b><span style=\"font-weight: 400;\">After receiving the Business Registration Certificate, the company can immediately provide accounting services. State management agencies will shift from periodic pre-audit inspections of accounting services to post-audits and inspections when signs of violations are detected or according to specialized inspection plans.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_da_co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_truoc_0172026_thi_xu_ly_ra_sao\"><\/span><b>What happens if a company already has a Certificate of Eligibility to conduct accounting services before July 1, 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a practical question for many operating businesses. According to the guidelines below... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Ke-toan-Kiem-toan\/Cong-van-773-QLKT-DN-2026-trien-khai-thi-hanh-66-17-2026-NQ-CP-lien-quan-den-dich-vu-ke-toan-706430.aspx\" target=\"_blank\" rel=\"noopener\">Official Document 773\/QLKT-DN<\/a><\/span><\/strong><span style=\"font-weight: 400;\">Certificates of eligibility to conduct accounting services and certificates of registration for practicing accounting services issued by the Ministry of Finance before July 1, 2026, that have not yet expired or reached their expiration date, shall continue to be applied and used in accordance with the law until their expiration date.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, businesses are not required to return valid certificates, but they also don&#039;t need to worry if their certificates are about to expire between July 1, 2026 and February 28, 2027, because the renewal procedure under the old process has been temporarily suspended.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_can_luu_y_trong_giai_doan_chuyen_tiep_den_28022027\"><\/span><b>Legal risks to be aware of during the transition period to February 28, 2027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9787\" aria-describedby=\"caption-attachment-9787\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9787\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd c\u1ea7n l\u01b0u \u00fd trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9787\" class=\"wp-caption-text\">Requirements for opening an accounting services company and legal risks to be aware of during the transition period.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The requirements for opening an accounting services company during this period are easy, but they come with risks that businesses need to carefully consider before deciding when to establish one:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>First, this is a transitional phase, not a permanent state: <\/b><span style=\"font-weight: 400;\">Resolutions 66.17\/2026\/NQ-CP and 66.18\/2026\/NQ-CP are effective until February 28, 2027, pending the official approval of the amended Accounting Law and the Independent Auditing Law by the National Assembly. Although the current discussion trend leans towards maintaining the abolition of business conditions and not requiring accountant certificates as a condition for providing services, <\/span><b>This is still a draft; the final content may be adjusted before issuance.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Secondly, post-audit mechanisms do not mean lax management: <\/b><span style=\"font-weight: 400;\">The abolition of pre-audit requirements shifts the pressure for compliance to the operational phase. Businesses lacking genuine expertise, when serious errors in their clients&#039; accounting records are discovered during post-audits, will still face corresponding, or even more severe, legal and reputational consequences.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thirdly, information gaps make it easy for incompetent entities to emerge in the market: <\/b><span style=\"font-weight: 400;\">As barriers to entry in the industry have significantly decreased, clients hiring accounting services need to more carefully assess the actual capabilities of their partners, rather than relying solely on licenses as before.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The conditions for opening an accounting services company in 2026 have undergone a major transformation, shifting from a conditional business sector with numerous requirements regarding certifications, capital contribution ratios, and sub-licenses, to a mechanism of almost free market entry, supervised through post-audit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From July 1, 2026 to February 28, 2027, businesses will no longer be required to meet the specialized conditions in Articles 58-65 of the 2015 Accounting Law to open an accounting service company. This is a transitional period awaiting the official amendment of the Law, not a permanent state, and the reduction of pre-audit requirements does not diminish legal liability when providing services; that liability simply shifts from before to after.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is considering the right time and model to establish an accounting services company, or needs to reassess its operational capabilities before stricter post-audit policies become in place, the experts at MAN \u2013 Master Accountant Network are ready to work with you to review the most suitable option in compliance with current regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan\"><\/span><b>Frequently Asked Questions about the requirements for opening an accounting services company.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_co_con_yeu_cau_chung_chi_ke_toan_vien_khong\"><\/span><b>Is a certified accountant still required to open an accounting services company?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. According to Resolution 66.18\/2026\/NQ-CP and Official Letter 773\/QLKT-DN, the regulations on accountant certificates in Article 57 of the 2015 Accounting Law and registration for accounting services in Article 58 are no longer in effect, from July 1, 2026 to February 28, 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_con_phai_xin_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_khong\"><\/span><b>Is it still necessary to apply for a Certificate of Eligibility to conduct accounting services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. The regulations regarding the conditions for issuance, required documents, time limits for issuance and re-issuance of this Certificate in Articles 60-64 of the 2015 Accounting Law have been temporarily suspended from July 1, 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_dich_vu_ke_toan_da_duoc_cap_Giay_chung_nhan_truoc_0172026_co_phai_lam_lai_thu_tuc_khong\"><\/span><b>Do accounting service companies that were granted a Certificate before July 1, 2026 need to reapply?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Certificates of eligibility to conduct accounting services and Certificates of professional registration issued before July 1, 2026, that have not yet expired will continue to be used until their expiration date.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_hau_kiem_trong_linh_vuc_dich_vu_ke_toan_hoat_dong_nhu_the_nao\"><\/span><b>How does the post-audit mechanism in the accounting services sector work?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Instead of checking conditions before granting licenses as before, state management agencies will inspect and audit businesses during and after their operation, and handle violations related to service quality or accounting compliance according to regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_hinh_doanh_nghiep_nao_duoc_phep_kinh_doanh_dich_vu_ke_toan_trong_giai_doan_hien_nay\"><\/span><b>What types of businesses are currently permitted to provide accounting services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Since the regulations on the capital contribution ratio of practicing accountants under Article 59 of the 2015 Accounting Law have been removed, businesses can flexibly choose from various forms under the Enterprise Law: limited liability companies, joint-stock companies, partnerships, and sole proprietorships.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, khi Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c \u0111\u01b0a ng\u00e0nh ngh\u1ec1 n\u00e0y ra kh\u1ecfi Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. R\u1ea5t nhi\u1ec1u t\u00e0i li\u1ec7u, b\u00e0i vi\u1ebft c\u0169 v\u1eabn \u0111ang li\u1ec7t k\u00ea c\u00e1c \u0111i\u1ec1u ki\u1ec7n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9786,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9785","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\/9785","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=9785"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9785\/revisions"}],"predecessor-version":[{"id":9789,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9785\/revisions\/9789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9786"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}