{"id":9790,"date":"2026-09-09T08:33:00","date_gmt":"2026-09-09T01:33:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9790"},"modified":"2026-09-09T08:33:00","modified_gmt":"2026-09-09T01:33:00","slug":"co-nen-mo-cong-ty-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/co-nen-mo-cong-ty-dich-vu-ke-toan\/","title":{"rendered":"Should you start an accounting services company?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Whether or not to open an accounting services company is a question that needs to be answered again from July 1, 2026, when <\/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;\"> Accounting services have been officially removed from the list of conditional investment and business sectors. The barrier of sub-licenses that once made many accountants hesitant has been temporarily lifted, but this doesn&#039;t mean all professional risks have disappeared. This article provides a comprehensive update on the latest legal basis, analyzes the advantages and risks, and offers a practical decision-making framework to fully answer the question of whether or not to open an accounting services company at this time.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Vi_sao_cau_hoi_co_nen_mo_cong_ty_dich_vu_ke_toan_dang_%E2%80%9Cnong%E2%80%9D_tro_lai_sau_thang_72026\" >Why is the question of whether to open an accounting services company becoming a hot topic again after July 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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Cap_nhat_quan_trong_Thay_doi_dieu_kien_mo_cong_ty_dich_vu_ke_toan_nhu_the_nao\" >Important update: What are the changes to 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-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Khung_dieu_kien_truoc_ngay_0172026\" >Framework of conditions before July 1, 2026<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Tu_0172026_Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien\" >From July 1st, 2026: Accounting services will no longer be a conditional business activity.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Luu_y_ve_tinh_chat_tam_thoi_cua_thay_doi_nay\" >Please note the temporary nature of this change.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Truoc_khi_tra_loi_co_nen_mo_cong_ty_dich_vu_ke_toan_can_can_doi_duoc_dieu_gi\" >Before deciding whether or not to open an accounting services company, what factors need to be considered?<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Von_nhan_su_va_chat_luong_chuyen_mon\" >Capital, human resources, and professional quality.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Nghia_vu_thue_cua_cong_ty_dich_vu_ke_toan_sau_khi_thanh_lap\" >Tax obligations of an accounting service company after establishment<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Co_nen_mo_cong_ty_dich_vu_ke_toan_Loi_ich_va_thach_thuc\" >Should you start an accounting services company? Benefits and challenges.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Loi_ich\" >Benefit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Thach_thuc\" >Challenge<\/a><\/li><\/ul><\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Quy_trinh_dang_ky_cong_ty_dich_vu_ke_toan_trong_giai_doan_chuyen_tiep\" >The process for registering an accounting services company during the transition period.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_1_Chuan_bi_ho_so_dang_ky_doanh_nghiep\" >Step 1: Prepare the business registration documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_2_Nop_ho_so_dang_ky_doanh_nghiep\" >Step 2: Submit the business registration application.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_3_Thuc_hien_thu_tuc_dap_ung_dieu_kien_kinh_doanh_dich_vu_ke_toan\" >Step 3: Complete the procedures to meet the requirements for providing accounting services.<\/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\/co-nen-mo-cong-ty-dich-vu-ke-toan\/#Buoc_4_Hoan_thien_cac_thu_tuc_de_dua_doanh_nghiep_vao_hoat_dong\" >Step 4: Complete the procedures to get the business up and running.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/co-nen-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-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/co-nen-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_co_nen_mo_cong_ty_dich_vu_ke_toan_dang_%E2%80%9Cnong%E2%80%9D_tro_lai_sau_thang_72026\"><\/span><b>Why is the question of whether to open an accounting services company becoming a hot topic again after July 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It&#039;s no coincidence that the question of whether or not to open an accounting services company has been raised again by many professionals since mid-2026. Three direct reasons:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>First, barriers to entry into the industry have just been removed: <\/b><span style=\"font-weight: 400;\">On May 15, 2026, the Government issued Resolution 66.17\/2026\/NQ-CP, removing 56 conditional investment and business sectors from Appendix IV of the 2025 Investment Law, including accounting services. This is the biggest change for the industry in many years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Secondly, the number of small and micro-enterprises continues to increase rapidly.<\/b><span style=\"font-weight: 400;\">, which leads to increased demand. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> instead of hiring internally.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thirdly, the wave of household businesses converting into enterprises.<\/b><span style=\"font-weight: 400;\"> Creating a new customer base requires a partner right from day one of bookkeeping operations.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_trong_Thay_doi_dieu_kien_mo_cong_ty_dich_vu_ke_toan_nhu_the_nao\"><\/span><span style=\"color: #000000;\"><b>Important update: <\/b><strong>How have the requirements for opening an accounting services company changed?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9792\" aria-describedby=\"caption-attachment-9792\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9792\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo.jpg\" alt=\"C\u00f3 n\u00ean m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111i\u1ec1u ki\u1ec7n m\u1edf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-cap-nhat-quy-dinh-moi-ve-dieu-kien-mo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9792\" class=\"wp-caption-text\">Should you open an accounting services company, and what are the updated regulations regarding opening requirements?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_dieu_kien_truoc_ngay_0172026\"><\/span><b>Framework of conditions before July 1, 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Previously, providing accounting services was a profession. <\/span><b>conditional<\/b><span style=\"font-weight: 400;\">As stipulated in the Accounting Law No. 88\/2015\/QH13, Decree 174\/2016\/ND-CP, and Circular 296\/2016\/TT-BTC, businesses can only be established under three types (limited liability companies with two or more members, partnerships, and sole proprietorships). The legal representative must be a practicing accountant, and the business can only officially provide services after receiving an additional Certificate of Eligibility to Conduct Accounting Services from the Ministry of Finance, in addition to the regular Business Registration Certificate.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_0172026_Dich_vu_ke_toan_khong_con_la_nganh_nghe_kinh_doanh_co_dieu_kien\"><\/span><b>From July 1st, 2026: Accounting services will no longer be a conditional business activity.<\/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, effective from July 1, 2026 to February 28, 2027, reducing the number of conditional investment and business sectors from 198 to 142, including the removal of accounting services from the List of Conditional Investment and Business Sectors under Appendix IV of the 2025 Investment Law. Simultaneously, Resolution 66.18\/2026\/NQ-CP decentralizes, reduces, and simplifies administrative procedures and business conditions for 11 sectors under the management of various ministries, including accounting services under the Ministry of Finance, which also saw corresponding reductions, including the conditions for providing cross-border accounting services by foreign enterprises.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To guide implementation, the Department of Accounting and Auditing Management and Supervision issued the following on May 22, 2026. <\/span><b>Official Document 773\/QLKT-DN of 2026<\/b><span style=\"font-weight: 400;\">, which states that: applications for the issuance or re-issuance of Certificates of Eligibility for Accounting Services and Certificates of Registration for Accounting Services received before July 1, 2026, that have not yet been processed will be <\/span><b>Stop the procedure, return the documents.<\/b><span style=\"font-weight: 400;\"> if requested by individuals or organizations; and also <\/span><b>do not continue<\/b><span style=\"font-weight: 400;\"> Regulations regarding the suspension of business operations and revocation of the aforementioned certificates are in accordance with Article 69 of the 2015 Accounting Law. Certificates issued before July 1, 2026, that have not yet expired may continue to be used until their expiration date.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, as of July 1, 2026, respondents to the question of whether they should open an accounting services company will be subject to these conditions. <\/span><b>No more need to apply for additional sub-licenses.<\/b><span style=\"font-weight: 400;\"> To continue operating as before, the company can register for accounting services (industry code 6920) and start operating immediately after obtaining the Business Registration Certificate, similar to most other common business activities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_tinh_chat_tam_thoi_cua_thay_doi_nay\"><\/span><b>Please note the temporary nature of this change.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a crucial point to consider carefully before deciding whether to open an accounting services company: Resolution 66.17\/2026\/NQ-CP is only valid until February 28, 2027, and is essentially a reform step shifting from a &quot;pre-audit&quot; to a &quot;post-audit&quot; mechanism, while the original 2015 Accounting Law, which stipulates the conditions for practicing accounting, has not yet been officially amended. The Ministry of Finance is currently proposing the complete abolition of all regulations on the conditions for practicing accounting and conducting accounting services at the law level to align with the aforementioned reduction policy. Businesses should closely monitor official documents during this transitional period instead of assuming that the conditions have been permanently abolished.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truoc_khi_tra_loi_co_nen_mo_cong_ty_dich_vu_ke_toan_can_can_doi_duoc_dieu_gi\"><\/span><b>Before deciding whether or not to open an accounting services company, what factors need to be considered?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Von_nhan_su_va_chat_luong_chuyen_mon\"><\/span><b>Capital, human resources, and professional quality.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although obtaining a Certificate of Eligibility to conduct accounting services is no longer mandatory, the actual operation still requires sufficient working capital to maintain the staff, accounting software, and office expenses during the period when there are not enough clients to break even. The shift to a post-audit mechanism also means that the regulatory agency will monitor the quality of services. <\/span><b>after<\/b><span style=\"font-weight: 400;\"> Businesses have been operating based on professional standards and industry management mechanisms rather than prior screening through licensing. Therefore, when considering whether to open an accounting services company, maintaining a team with certified accountants or auditors should still be considered as a competitive advantage and a safeguard of credibility, even though this is no longer a mandatory requirement for licensing as it was before July 1, 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_cua_cong_ty_dich_vu_ke_toan_sau_khi_thanh_lap\"><\/span><b>Tax obligations of an accounting service company after establishment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The abolition of conditional business conditions does not change the tax obligations of accounting service companies. Businesses still declare and pay business license tax, value-added tax using the deduction method on revenue from service provision, and corporate income tax on the profit after deducting reasonable deductible expenses, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountant&#039;s salary costs;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The cost of professional development training.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a point many people overlook when considering whether to open an accounting services company: the company providing accounting services to clients is still responsible for fulfilling its own tax filing obligations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_nen_mo_cong_ty_dich_vu_ke_toan_Loi_ich_va_thach_thuc\"><\/span><b>Should you start an accounting services company? Benefits and challenges.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9791\" aria-describedby=\"caption-attachment-9791\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9791\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep.jpg\" alt=\"C\u00f3 n\u00ean m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 nh\u1eefng l\u1ee3i \u00edch, th\u00e1ch th\u1ee9c trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Co-nen-mo-cong-ty-dich-vu-ke-toan-va-nhung-loi-ich-thach-thuc-trong-giai-doan-chuyen-tiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9791\" class=\"wp-caption-text\">Should you start an accounting services company, and what are the benefits and challenges during this transition period?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich\"><\/span><b>Benefit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Establishing an accounting services company is considered a promising business venture, as it not only meets the practical needs of the business community but also creates economic value and supports improved financial management. However, before implementation, businesses need to comprehensively assess both market opportunities and the requirements regarding resources and legal aspects.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In terms of business potential, the demand for accounting services tends to increase along with the growth rate of new businesses, especially in sectors such as e-commerce, manufacturing, and service businesses. According to market analyses, this demand could increase by approximately 15-20% annually. This presents an opportunity for businesses to build a diverse service portfolio, from bookkeeping and financial statement preparation to consulting and support in fulfilling tax obligations as stipulated by the Accounting Law No. 88\/2015\/QH13. Compared to maintaining an in-house accounting department, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\">outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> It can also help client businesses optimize personnel costs, training, and system investments.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, industry code 6920 (Activities related to accounting, auditing, and tax consulting) under Decision No. 27\/2018\/QD-TTg provides a basis for businesses to orient their development towards appropriate professional services. By building a capable workforce and establishing a systematic service delivery process, businesses can expand their service scope, increase revenue, and gradually build a stable customer base. Adhering to relevant regulations, including Decree 174\/2016\/ND-CP, also contributes to strengthening professionalism and building trust with customers and partners.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc\"><\/span><b>Challenge<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Despite numerous opportunities, this field still faces many challenges. The accounting services market is highly competitive, not only among domestic businesses but also with foreign-owned entities. Furthermore, initial investment costs can be relatively high, especially for recruiting and training specialized personnel, establishing business processes, and equipping with appropriate accounting software.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Legal aspects also require special attention. Accounting service providers must fully meet all regulatory requirements, including personnel requirements and professional certifications in cases stipulated by law. Failure to meet these requirements may result in penalties and damage to their reputation in the market, including penalties stipulated in Circular No. 271\/2016\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, tax and accounting policies are frequently adjusted to suit economic conditions and management requirements. These changes necessitate that accounting service businesses maintain a mechanism for regularly updating legal documents and continuously improving the professional capacity of their staff. This is a crucial factor in minimizing errors during the consulting and execution of services for clients.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To build a sustainable accounting services business, in addition to meeting all legal requirements, the business needs a clear business and marketing strategy, correctly identifying its target customer group, and differentiating itself through service quality. Investing in a professional team, technology, quality control processes, and the ability to update policies will help the business enhance its competitiveness, minimize risks, and create a foundation for long-term growth.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dang_ky_cong_ty_dich_vu_ke_toan_trong_giai_doan_chuyen_tiep\"><\/span><b>The process for registering an accounting services company during the transition period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Establishing an accounting services company not only requires businesses to complete business registration procedures but also to meet specialized conditions as stipulated by accounting laws. The implementation process is based on Decree No. 168\/2025\/ND-CP on business registration and related provisions of the Accounting Law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For a business to operate legally, it needs to have complete documentation, accurate information, and follow the correct procedures at the competent authority. The basic steps include:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_ho_so_dang_ky_doanh_nghiep\"><\/span><b>Step 1: Prepare the business registration documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">First, businesses need to prepare a set of incorporation documents according to the type of registration, which usually includes the company&#039;s charter, a list of members or shareholders depending on the case, legal documents of the legal representative, and other relevant documents.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Business sectors and professions also need to be registered in accordance with the intended activities, with accounting services falling under industry code 6920 according to the Vietnamese economic sector classification system issued in Decision No. 27\/2018\/QD-TTg.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thoroughly reviewing the application from the outset is crucial in minimizing requests for revisions or additions, thereby shortening the processing time. In addition, businesses need to consider a registered capital level that is appropriate to their scale, operational direction, and actual financial capacity.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Nop_ho_so_dang_ky_doanh_nghiep\"><\/span><b>Step 2: Submit the business registration application.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After completing the application, the business proceeds with the registration procedure at the competent business registration authority. The application can be submitted online through the National Business Registration Portal or via other methods permitted by current law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the information you provided, the processing time for applications is typically around 3-5 business days, depending on the application status and the processing requirements of the registration authority.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Upon receiving a Business Registration Certificate, a company is officially established legally and assigned a business code. However, for the accounting services sector, having a Business Registration Certificate does not automatically mean the business is qualified to provide accounting services. The business must still complete the required specialized procedures.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_thu_tuc_dap_ung_dieu_kien_kinh_doanh_dich_vu_ke_toan\"><\/span><b>Step 3: Complete the procedures to meet the requirements for providing accounting services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a crucial step to ensure that the business meets all the necessary professional requirements before providing accounting services to clients.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to prepare documentation related to the conditions for conducting accounting services, including information about their team of practicing accountants, professional certifications, and documents proving that the business meets the requirements regarding personnel, experience, and other necessary conditions as stipulated by specialized laws.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The issuance of a Certificate of Eligibility to conduct accounting services is carried out in accordance with the Accounting Law and related guiding documents. Businesses should carefully check each condition before submitting their application to minimize the risk of invalid applications or the need for multiple revisions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Hoan_thien_cac_thu_tuc_de_dua_doanh_nghiep_vao_hoat_dong\"><\/span><b>Step 4: Complete the procedures to get the business up and running.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After completing the establishment procedures and meeting the requirements for providing accounting services, the business continues to carry out the necessary tasks to operate in practice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some common tasks that need to be completed include engraving and managing a company seal, opening a bank account, registering and using a digital signature, and establishing a method for filing and fulfilling tax obligations electronically. At the same time, businesses need to develop procedures for managing documents, ledgers, and accounting records in accordance with current regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses providing accounting services, establishing internal control procedures and protecting client information is particularly important. This is not only a compliance requirement but also contributes to mitigating risks during the service delivery process.<\/span><\/p>\n<p style=\"text-align: justify;\">\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 question of whether or not to open an accounting services company has significantly changed since July 1, 2026. With Resolutions 66.17\/2026\/NQ-CP and 66.18\/2026\/NQ-CP removing accounting services from the list of conditional business sectors, the biggest barrier that previously made many accountants hesitant \u2013 the procedure for obtaining a Certificate of Eligibility to conduct accounting services \u2013 has been removed, at least during the pilot phase until February 28, 2027. This is good news for those with expertise, but it also means the market will become more crowded and competitive, requiring new businesses to build their own quality control capabilities instead of relying on licensing barriers as before.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you are currently considering your business model, updating yourself on the latest regulations, or need a trial run before officially opening your company, the MAN \u2013 Master Accountant Network team is ready to support and advise you so that your idea of opening an accounting services company becomes a well-founded decision, not a gamble.<\/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<blockquote><p><b><i>Important Note: <\/i><\/b><i><span style=\"font-weight: 400;\">The above content is compiled and edited for reference purposes only. Due to legal regulations, policies, and data, changes may occur over time. For practical application or to address specific issues, please consult with an expert or professional consulting firm.<\/span><\/i><\/p><\/blockquote>\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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/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>","protected":false},"excerpt":{"rendered":"<p>C\u00f3 n\u00ean m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 c\u00e2u h\u1ecfi c\u1ea7n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi l\u1ea1i t\u1eeb \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, khi Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP v\u00e0 Ngh\u1ecb quy\u1ebft 66.18\/2026\/NQ-CP ch\u00ednh th\u1ee9c \u0111\u01b0a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ra kh\u1ecfi danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. R\u00e0o c\u1ea3n gi\u1ea5y ph\u00e9p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9790","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\/9790","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=9790"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9790\/revisions"}],"predecessor-version":[{"id":9794,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9790\/revisions\/9794"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9793"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}