{"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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/","title":{"rendered":"\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u8a2d\u7acb\u306e\u8981\u4ef6\uff1a\u6700\u65b0\u60c5\u5831"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u306e\u8a2d\u7acb\u8981\u4ef6\u306f\u3001\u653f\u5e9c\u304c2026\u5e747\u67081\u65e5\u306b\u3053\u306e\u8077\u696d\u3092\u6761\u4ef6\u4ed8\u304d\u6295\u8cc7\u30fb\u4e8b\u696d\u5206\u91ce\u30ea\u30b9\u30c8\u304b\u3089\u6b63\u5f0f\u306b\u9664\u5916\u3057\u3066\u4ee5\u6765\u3001\u5b8c\u5168\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u591a\u304f\u306e\u53e4\u3044\u6587\u66f8\u3084\u8a18\u4e8b\u306b\u306f\u3001\u73fe\u5728\u3067\u306f\u9069\u7528\u3055\u308c\u306a\u30442015\u5e74\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u8981\u4ef6\u304c\u4f9d\u7136\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u6700\u65b0\u306e\u6cd5\u7684\u6839\u62e0\u3001\u4f01\u696d\u304c\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3001\u305d\u3057\u3066\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u8a2d\u7acb\u524d\u306b\u7559\u610f\u3059\u3079\u304d\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u6b63\u78ba\u306a\u6700\u65b0\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/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\" >2026\u5e74\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u95a2\u3059\u308b\u554f\u984c\u304c\u306a\u305c\u8ad6\u4e89\u3092\u5dfb\u304d\u8d77\u3053\u3057\u3066\u3044\u308b\u306e\u304b\uff1f<\/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\/ja\/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\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u8a2d\u7acb\u306e\u6761\u4ef6\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0<\/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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Luat_Ke_toan_2015_Khung_dieu_kien_truyen_thong\" >\u4f1a\u8a08\u6cd52015\uff1a\u4f1d\u7d71\u7684\u306a\u67a0\u7d44\u307f\u6761\u4ef6<\/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\/ja\/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\" >\u6c7a\u8b7066.17\/2026\/NQ-CP\uff1a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u306e\u30ea\u30b9\u30c8\u304b\u3089\u524a\u9664\u3059\u308b\u3002<\/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\/ja\/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\" >\u6c7a\u8b7066.18\/2026\/NQ-CP\u304a\u3088\u3073\u516c\u5f0f\u66f8\u7c21773\/QLKT-DN\uff1a\u9069\u7528\u304c\u4e00\u6642\u7684\u306b\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u516c\u5f0f\u898f\u5247\u306e\u30ea\u30b9\u30c8\u3002<\/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\/ja\/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\" >\u3067\u306f\u3001\u4eca\u65e5\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6b8b\u308a\u306e\u8981\u4ef6\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/ja\/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\" >\u4e0d\u8981\u306b\u306a\u3063\u305f\u3082\u306e\uff1a\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3002<\/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\/ja\/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\" >\u4f1a\u8a08\u58eb\u304c\u8cc7\u672c\u3092\u62e0\u51fa\u3057\u305f\u308a\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3068\u3057\u3066\u6d3b\u52d5\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3001\u3082\u306f\u3084\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Khong_con_yeu_cau_chung_chi_ke_toan_vien_nhu_dieu_kien_tien_quyet\" >\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u306f\u3001\u3082\u306f\u3084\u5fc5\u9808\u6761\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Dieu_kien_nen_tang_van_phai_dap_ung_theo_Luat_Doanh_nghiep\" >\u4f01\u696d\u6cd5\u306b\u57fa\u3065\u304d\u3001\u57fa\u672c\u7684\u306a\u8981\u4ef6\u306f\u4f9d\u7136\u3068\u3057\u3066\u6e80\u305f\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Quy_trinh_mo_cong_ty_dich_vu_ke_toan_trong_giai_doan_hau_kiem\" >\u76e3\u67fb\u5f8c\u306e\u6bb5\u968e\u3067\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/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\/ja\/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\" >\u4f01\u696d\u304c2026\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u65e2\u306b\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Rui_ro_phap_ly_can_luu_y_trong_giai_doan_chuyen_tiep_den_28022027\" >2027\u5e742\u670828\u65e5\u307e\u3067\u306e\u79fb\u884c\u671f\u9593\u4e2d\u306b\u6ce8\u610f\u3059\u3079\u304d\u6cd5\u7684\u30ea\u30b9\u30af<\/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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/ja\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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\/ja\/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\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3002<\/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\/ja\/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\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u306b\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u306f\u4f9d\u7136\u3068\u3057\u3066\u5fc5\u8981\u3067\u3059\u304b\uff1f\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\/ja\/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\" >\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u306b\u306f\u3001\u4eca\u3067\u3082\u8cc7\u683c\u8a3c\u660e\u66f8\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/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\/ja\/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\" >2026\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u8a8d\u8a3c\u3092\u53d6\u5f97\u3057\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u306f\u3001\u518d\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/ja\/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\" >\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5206\u91ce\u306b\u304a\u3051\u308b\u4e8b\u5f8c\u76e3\u67fb\u306e\u4ed5\u7d44\u307f\u306f\u3069\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/ja\/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\" >\u73fe\u5728\u3001\u3069\u306e\u3088\u3046\u306a\u7a2e\u985e\u306e\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/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>2026\u5e74\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u95a2\u3059\u308b\u554f\u984c\u304c\u306a\u305c\u8ad6\u4e89\u3092\u5dfb\u304d\u8d77\u3053\u3057\u3066\u3044\u308b\u306e\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4eca\u3059\u3050\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3092\u691c\u7d22\u3059\u308b\u3068\u3001\u304a\u305d\u3089\u304f2\u3064\u306e\u77db\u76fe\u3059\u308b\u60c5\u5831\u306b\u906d\u9047\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u306e\u5074\u306f\u3001\u5c11\u306a\u304f\u3068\u30822\u4eba\u306e\u73fe\u5f79\u4f1a\u8a08\u58eb\u304c\u8cc7\u672c\u91d1\u3092\u51fa\u8cc7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306f\u73fe\u5f79\u4f1a\u8a08\u58eb\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u624b\u5074\u306f\u3001\u305d\u308c\u3089\u306e\u6761\u4ef6\u306f\u3059\u3079\u3066\u5ec3\u6b62\u3055\u308c\u305f\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002\u3069\u3061\u3089\u3082\u304b\u3064\u3066\u306f\u771f\u5b9f\u3060\u3063\u305f\u304c\u3001\u6642\u671f\u304c\u7570\u306a\u308b\u3060\u3051\u3067\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u4ee5\u524d\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u3067\u3042\u308a\u3001\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\u306e\u7b2c58\u6761\u304b\u3089\u7b2c65\u6761\u306b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u30012026\u5e747\u67081\u65e5\u4ee5\u964d\u3001\u653f\u5e9c\u306f\u4f1a\u8a08\u5206\u91ce\u306b\u5bfe\u3059\u308b\u629c\u672c\u7684\u306a\u6539\u9769\u3092\u5b9f\u65bd\u3059\u308b2\u3064\u306e\u9023\u7d9a\u3057\u305f\u6c7a\u8b70\u3092\u767a\u5e03\u3057\u305f\u3002 <\/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\">\u6c7a\u8b7066.17\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/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\">\u6c7a\u8b7066.18\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u6765\u306e\u67a0\u7d44\u307f\u5168\u4f53\u304c\u4e00\u6642\u7684\u306b\u7121\u52b9\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u30012026\u5e74\u306b\u306f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u8a2d\u7acb\u306e\u8981\u4ef6\u304c\u7570\u5e38\u306a\u307b\u3069\u691c\u7d22\u6570\u306e\u591a\u3044\u30ad\u30fc\u30ef\u30fc\u30c9\u3068\u306a\u3063\u305f\u3002\u5c02\u9580\u5bb6\u306f\u4eca\u5f8c\u4f55\u3092\u3059\u3079\u304d\u304b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u8d77\u696d\u3092\u5e0c\u671b\u3059\u308b\u65b0\u898f\u53c2\u5165\u8005\u306f\u3001\u305d\u306e\u9053\u306e\u308a\u304c\u3069\u308c\u307b\u3069\u77ed\u7e2e\u3055\u308c\u305f\u304b\u3092\u77e5\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3060\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u5185\u5bb9\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u4eba\u305f\u3061\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u3001<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u76e3\u67fb\u4eba\u306f\u3001\u72ec\u7acb\u3057\u3066\u81ea\u5206\u306e\u4e8b\u696d\u3092\u59cb\u3081\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e2\u5b58\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306f\u3001\u4ee5\u524d\u306e\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u304c\u307e\u3060\u6709\u52b9\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u4f9d\u983c\u3059\u308b\u9867\u5ba2\u306f\u3001\u9069\u5207\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u3076\u305f\u3081\u306b\u6cd5\u7684\u80cc\u666f\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/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>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u8a2d\u7acb\u306e\u6761\u4ef6\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0<\/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\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u8a2d\u7acb\u306e\u6761\u4ef6\u3092\u5b9a\u3081\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u95a2\u3059\u308b\u8cea\u554f\u306b\u6b63\u78ba\u306b\u7b54\u3048\u308b\u306b\u306f\u30013\u3064\u306e\u6587\u66f8\u3092\u767a\u884c\u3055\u308c\u305f\u6b63\u3057\u3044\u6642\u7cfb\u5217\u9806\u306b\u4e26\u3079\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/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>\u4f1a\u8a08\u6cd52015\uff1a\u4f1d\u7d71\u7684\u306a\u67a0\u7d44\u307f\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9577\u5e74\u306b\u308f\u305f\u308a\u3001\u3053\u308c\u304c\u552f\u4e00\u306e\u6839\u62e0\u3067\u3057\u305f\u3002\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\u3067\u306f\u30012\u4eba\u4ee5\u4e0a\u306e\u69cb\u6210\u54e1\u3092\u6709\u3059\u308b\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u304c\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u5834\u5408\u3001\u5c11\u306a\u304f\u3068\u30822\u4eba\u306e\u51fa\u8cc7\u69cb\u6210\u54e1\u304c\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u6709\u3057\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u53d6\u7de0\u5f79\u3001\u307e\u305f\u306f\u4ee3\u8868\u53d6\u7de0\u5f79\u304c\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u6709\u3057\u3001\u304b\u3064\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u958b\u696d\u4f1a\u8a08\u58eb\u306e\u4eba\u6570\u306b\u95a2\u3057\u3066\u540c\u69d8\u306e\u8981\u4ef6\u3092\u8ab2\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u8077\u696d\u306b\u5f93\u4e8b\u3059\u308b\u3053\u3068\u3092\u5e0c\u671b\u3059\u308b\u8005\u306f\u3001\u4f1a\u8a08\u58eb\u8cc7\u683c\u307e\u305f\u306f\u76e3\u67fb\u4eba\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3001\u696d\u52d9\u767b\u9332\u3092\u884c\u3044\u3001\u5e74\u6b21\u306e\u5c02\u9580\u80fd\u529b\u958b\u767a\u306b\u53c2\u52a0\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306f\u6210\u6587\u6cd5\u4e0a\u306f\u305d\u306e\u307e\u307e\u6b8b\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u5b9f\u65bd\u306f\u505c\u6b62\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u591a\u304f\u306e\u4eba\u3005\u3092\u6df7\u4e71\u3055\u305b\u308b\u91cd\u8981\u306a\u70b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/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>\u6c7a\u8b7066.17\/2026\/NQ-CP\uff1a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u306e\u30ea\u30b9\u30c8\u304b\u3089\u524a\u9664\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e745\u670815\u65e5\u3001\u653f\u5e9c\u306f\u6761\u4ef6\u4ed8\u304d\u6295\u8cc7\u30fb\u4e8b\u696d\u5206\u91ce\u306e\u524a\u6e1b\u304a\u3088\u3073\u6539\u6b63\u306b\u95a2\u3059\u308b\u6c7a\u8b7066.17\/2026\/NQ-CP\u3092\u767a\u5e03\u3057\u30012026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u3002\u3053\u306e\u6c7a\u8b70\u306b\u3088\u308a\u3001\u6761\u4ef6\u4ed8\u304d\u6295\u8cc7\u30fb\u4e8b\u696d\u5206\u91ce\u306e\u6570\u306f198\u304b\u3089142\u306b\u6e1b\u5c11\u3057\u3001\u300c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u300d\u306f\u6295\u8cc7\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u6761\u4ef6\u4ed8\u304d\u6295\u8cc7\u30fb\u4e8b\u696d\u5206\u91ce\u306e\u30ea\u30b9\u30c8\u304b\u3089\u6b63\u5f0f\u306b\u524a\u9664\u3055\u308c\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6cd5\u7684\u306a\u89b3\u70b9\u304b\u3089\u8a00\u3048\u3070\u3001\u3053\u308c\u306f\u6700\u3082\u91cd\u8981\u306a\u8ee2\u63db\u70b9\u3067\u3042\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u4e8b\u696d\u304c\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u6d3b\u52d5\u3067\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4e8b\u696d\u306f\u64cd\u696d\u958b\u59cb\u524d\u306b\u524d\u63d0\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u8a3c\u660e\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u308f\u306a\u304f\u306a\u308b\u3002<\/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>\u6c7a\u8b7066.18\/2026\/NQ-CP\u304a\u3088\u3073\u516c\u5f0f\u66f8\u7c21773\/QLKT-DN\uff1a\u9069\u7528\u304c\u4e00\u6642\u7684\u306b\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u516c\u5f0f\u898f\u5247\u306e\u30ea\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u6642\u306b\u3001\u884c\u653f\u624b\u7d9a\u304d\u304a\u3088\u3073\u696d\u52d9\u6761\u4ef6\u306e\u5206\u6563\u5316\u3001\u524a\u6e1b\u3001\u7c21\u7d20\u5316\u306b\u95a2\u3059\u308b2026\u5e745\u670818\u65e5\u4ed8\u6c7a\u8b7066.18\/2026\/NQ-CP\u306f\u3001\u4ed8\u9332I.7\uff08\u4f1a\u8a08\u5206\u91ce\uff09\u306e\u30bb\u30af\u30b7\u30e7\u30f3B\u306b\u304a\u3044\u3066\u3001\u3082\u306f\u3084\u5b9f\u65bd\u3055\u308c\u3066\u3044\u306a\u3044\u898f\u5236\u3092\u5177\u4f53\u7684\u306b\u5217\u6319\u3057\u3066\u3044\u308b\u30022026\u5e745\u670822\u65e5\u3001\u4f1a\u8a08\u76e3\u67fb\u7ba1\u7406\u76e3\u7763\u5c40\uff08\u8ca1\u52d9\u7701\uff09\u306f\u3001\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u660e\u78ba\u306b\u78ba\u8a8d\u3059\u308b\u516c\u5f0f\u6587\u66f8773\/QLKT-DN\u3092\u767a\u884c\u3057\u305f\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c60\u6761\u3001\u7b2c61\u6761\u3001\u7b2c62\u6761\u3001\u7b2c63\u6761\u3001\u304a\u3088\u3073\u7b2c64\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8cc7\u683c\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u6761\u4ef6\u3001\u7533\u8acb\u66f8\u985e\u3001\u4ea4\u4ed8\u671f\u9650\u3001\u518d\u4ea4\u4ed8\u671f\u9650\u3001\u4ea4\u4ed8\u304a\u3088\u3073\u518d\u4ea4\u4ed8\u624b\u6570\u6599\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u9075\u5b88\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u3002\u7b2c58\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5b9f\u52d9\u767b\u9332\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u3001\u53d6\u6d88\u3001\u304a\u3088\u3073\u7ba1\u7406\u3092\u5b9f\u65bd\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u3002\u7b2c65\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u4e16\u5e2f\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u5b9f\u65bd\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u3002\u5b9f\u52d9\u4f1a\u8a08\u58eb\u306b\u5bfe\u3059\u308b\u5e74\u6b21\u77e5\u8b58\u66f4\u65b0\u3092\u898f\u5b9a\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e21\u6c7a\u8b70\u306f2026\u5e747\u67081\u65e5\u304b\u30892027\u5e742\u670828\u65e5\u307e\u3067\u6709\u52b9\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u6539\u6b63\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u6b63\u5f0f\u306a\u516c\u5e03\u3092\u5f85\u3064\u305f\u3081\u306e\u79fb\u884c\u671f\u9593\u3067\u3059\u3002<\/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>\u3067\u306f\u3001\u4eca\u65e5\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6b8b\u308a\u306e\u8981\u4ef6\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u304b\u30892027\u5e742\u670828\u65e5\u307e\u3067\u306e\u9593\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u306e\u8a2d\u7acb\u8981\u4ef6\u306f\u3001\u307b\u307c\u901a\u5e38\u306e\u4e8b\u696d\u5206\u91ce\u3068\u540c\u7b49\u306e\u30ec\u30d9\u30eb\u306b\u623b\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306f\u4f01\u696d\u6cd5\u306b\u57fa\u3065\u3044\u3066\u767b\u9332\u3059\u308b\u3060\u3051\u3067\u3088\u304f\u3001\u4ee5\u524d\u306e\u3088\u3046\u306b\u5c02\u9580\u7684\u306a\u696d\u754c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u3001\u4e8b\u524d\u76e3\u67fb\u3067\u306f\u306a\u304f\u4e8b\u5f8c\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/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>\u4e0d\u8981\u306b\u306a\u3063\u305f\u3082\u306e\uff1a\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u524d\u306f\u3001\u3053\u308c\u306f\u5fc5\u9808\u306e\u300c\u30b5\u30d6\u30e9\u30a4\u30bb\u30f3\u30b9\u300d\u3067\u3042\u308a\u3001\u8cbb\u7528\u3068\u5f85\u3061\u6642\u9593\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u73fe\u5728\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c60\u6761\u304b\u3089\u7b2c64\u6761\u306b\u57fa\u3065\u304f\u3053\u306e\u8a3c\u660e\u66f8\u306e\u767a\u884c\u304a\u3088\u3073\u66f4\u65b0\u306e\u624b\u7d9a\u304d\u306f\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u8ffd\u52a0\u306e\u5c02\u9580\u7684\u306a\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u624b\u7d9a\u304d\u3092\u5f85\u3064\u3053\u3068\u306a\u304f\u3001\u4e8b\u696d\u767b\u9332\u5b8c\u4e86\u5f8c\u3059\u3050\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u307e\u3059\u3002<\/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>\u4f1a\u8a08\u58eb\u304c\u8cc7\u672c\u3092\u62e0\u51fa\u3057\u305f\u308a\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3068\u3057\u3066\u6d3b\u52d5\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3001\u3082\u306f\u3084\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6c7a\u8b7066.18\/2026\/NQ-CP\u306b\u3088\u308c\u3070\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c59\u6761\u7b2c1\u9805\u3001\u7b2c2\u9805\u3001\u7b2c3\u9805\u304a\u3088\u3073\u7b2c4\u9805a\u3001b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u306b\u95a2\u3059\u308b\u898f\u5247\uff08\u51fa\u8cc7\u8005\u306e\u3046\u3061\u6700\u4f4e2\u540d\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u53d6\u7de0\u5f79\u3001\u307e\u305f\u306f\u4ee3\u8868\u53d6\u7de0\u5f79\u3082\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u308b\uff09\u306f\u3001\u3082\u306f\u3084\u52b9\u529b\u3092\u6709\u3057\u306a\u3044\u3002\u653f\u4ee4174\/2016\/ND-CP\u7b2c26\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7d44\u7e54\u69cb\u6210\u54e1\u306e\u51fa\u8cc7\u6bd4\u7387\u306b\u95a2\u3059\u308b\u898f\u5247\u3082\u3001\u4e00\u6642\u7684\u306b\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/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>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u306f\u3001\u3082\u306f\u3084\u5fc5\u9808\u6761\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u5909\u66f4\u306f\u3001\u4f1a\u8a08\u696d\u754c\u306b\u643a\u308f\u308b\u500b\u4eba\u306b\u6700\u3082\u5e83\u7bc4\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30022015\u5e74\u4f1a\u8a08\u6cd5\uff08\u6cd5\u5f8b\u7b2c108\/2025\/QH15\u53f7\u306b\u3088\u308a\u6539\u6b63\u30fb\u88dc\u8db3\uff09\u7b2c57\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u4f1a\u8a08\u58eb\u8cc7\u683c\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3001\u304a\u3088\u3073\u7b2c58\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u4f1a\u8a08\u696d\u52d9\u306e\u767b\u9332\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u3001\u3082\u306f\u3084\u52b9\u529b\u3092\u6301\u305f\u306a\u3044\u3002\u3064\u307e\u308a\u3001\u500b\u4eba\u306f\u4f1a\u8a08\u58eb\u8cc7\u683c\u3092\u4fdd\u6709\u3057\u305f\u308a\u3001\u4f1a\u793e\u3092\u901a\u3058\u3066\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306b\u696d\u52d9\u767b\u9332\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u3002\u3053\u306e\u65b9\u91dd\u306f\u3001\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u6539\u6b63\u6848\u306b\u95a2\u3059\u308b\u56fd\u6c11\u8b70\u4f1a\u7d4c\u6e08\u8ca1\u653f\u59d4\u54e1\u4f1a\u5e38\u4efb\u59d4\u54e1\u4f1a\u306e\u610f\u898b\u8868\u660e\u3067\u3082\u5408\u610f\u3055\u308c\u3066\u304a\u308a\u3001\u4f1a\u8a08\u696d\u52d9\u306e\u63d0\u4f9b\u6761\u4ef6\u3068\u3057\u3066\u4f1a\u8a08\u58eb\u8cc7\u683c\u3092\u898f\u5b9a\u305b\u305a\u3001\u696d\u52d9\u74b0\u5883\u306e\u7c21\u7d20\u5316\u3092\u76ee\u6307\u3057\u3066\u3044\u305f\u3002<\/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>\u4f01\u696d\u6cd5\u306b\u57fa\u3065\u304d\u3001\u57fa\u672c\u7684\u306a\u8981\u4ef6\u306f\u4f9d\u7136\u3068\u3057\u3066\u6e80\u305f\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u3001\u6761\u4ef6\u304c\u5168\u304f\u306a\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u306f\u3001\u4f01\u696d\u6cd5\u306e\u4e00\u822c\u6761\u4ef6\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u3001\u9069\u5207\u306a\u4e8b\u696d\u5f62\u614b\uff08\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3001\u682a\u5f0f\u4f1a\u793e\u3001\u5408\u540d\u4f1a\u793e\u3001\u500b\u4eba\u4f01\u696d\uff09\u3092\u9078\u629e\u3057\u3001\u6709\u52b9\u306a\u767b\u9332\u4e8b\u696d\u5185\u5bb9\u3092\u6709\u3057\u3001\u767b\u8a18\u4e0a\u306e\u4e8b\u52d9\u6240\u3092\u6709\u3057\u3001\u6c11\u4e8b\u80fd\u529b\u306b\u95a2\u3059\u308b\u4e00\u822c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5b9a\u6b3e\u8cc7\u672c\u3092\u5ba3\u8a00\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c52\u6761\u306b\u57fa\u3065\u304d\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u8005\uff08\u672a\u6210\u5e74\u8005\u3001\u88c1\u5224\u6240\u306e\u5224\u6c7a\u306b\u3088\u308a\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u8005\u3001\u540c\u4e00\u90e8\u9580\u5185\u306e\u4f1a\u8a08\u90e8\u9580\u9577\u306e\u8fd1\u89aa\u8005\u306a\u3069\uff09\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u3001\u8077\u696d\u502b\u7406\u304a\u3088\u3073\u5229\u76ca\u76f8\u53cd\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3067\u3042\u308a\u3001\u5ec3\u6b62\u5bfe\u8c61\u30ea\u30b9\u30c8\u306b\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5f15\u304d\u7d9a\u304d\u6709\u52b9\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u79fb\u884c\u898f\u5236\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u5f62\u614b\u3084\u8cc7\u672c\u69cb\u6210\u3092\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u307e\u3060\u78ba\u4fe1\u304c\u6301\u3066\u306a\u3044\u5834\u5408\u306f\u3001\u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u500b\u3005\u306e\u30b1\u30fc\u30b9\u306b\u5fdc\u3058\u3066\u691c\u8a0e\u3055\u308c\u308b\u3002<\/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>\u76e3\u67fb\u5f8c\u306e\u6bb5\u968e\u3067\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u76e3\u67fb\u5f8c\u306e\u6bb5\u968e\u3067\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d71 \u2013 \u4e8b\u696d\u306e\u7a2e\u985e\u3092\u9078\u629e\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u51fa\u8cc7\u6bd4\u7387\u306b\u95a2\u3059\u308b\u5236\u9650\u304c\u64a4\u5ec3\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u4ee5\u524d\u3088\u308a\u3082\u67d4\u8edf\u306a\u5f62\u614b\u3092\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u7d4c\u55b6\u6226\u7565\u306b\u5fdc\u3058\u3066\u3001\u5358\u72ec\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3001\u8907\u6570\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3001\u682a\u5f0f\u4f1a\u793e\u3001\u5408\u540d\u4f1a\u793e\u3001\u307e\u305f\u306f\u79c1\u4f01\u696d\u306a\u3069\u3092\u9078\u629e\u3067\u304d\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d72 \u2013 \u4e8b\u696d\u767b\u9332\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u7533\u8acb\u624b\u7d9a\u304d\u306f\u3001\u4f01\u696d\u6cd5\u306e\u6a19\u6e96\u624b\u7d9a\u304d\u306b\u5f93\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e8b\u696d\u767b\u9332\u7533\u8acb\u66f8\u3001\u4f1a\u793e\u5b9a\u6b3e\u3001\u8a2d\u7acb\u30e1\u30f3\u30d0\u30fc\u307e\u305f\u306f\u682a\u4e3b\u306e\u30ea\u30b9\u30c8\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u304a\u3088\u3073\u51fa\u8cc7\u30e1\u30f3\u30d0\u30fc\u306e\u500b\u4eba\u6cd5\u7684\u6587\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306e\u4e8b\u696d\u90e8\u9580\u306e\u767b\u9332\uff1a <\/b><span style=\"font-weight: 400;\">\u8a08\u753b\u6295\u8cc7\u7701\uff08\u307e\u305f\u306f\u73fe\u884c\u306e\u4e8c\u5c64\u69cb\u9020\u306e\u653f\u5e9c\u30e2\u30c7\u30eb\u306b\u304a\u3051\u308b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u767b\u9332\u6a5f\u95a2\uff09\u306b\u4e8b\u696d\u767b\u9332\u3092\u884c\u3046\u969b\u306f\u3001\u4f1a\u8a08\u304a\u3088\u3073\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u6b63\u3057\u3044\u4e8b\u696d\u30b3\u30fc\u30c9\u3092\u7533\u544a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d74 \u2013 \u66f8\u985e\u4e0a\u306f\u4e0d\u8981\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u793e\u5185\u306e\u5c02\u9580\u80fd\u529b\u3092\u69cb\u7bc9\u3059\u308b\u3002 <\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u6cd5\u7684\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u969b\u306b\u6700\u3082\u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u4f1a\u8a08\u8a8d\u8a3c\u3084\u5c02\u9580\u8cc7\u683c\u767b\u9332\u306e\u8981\u4ef6\u304c\u64a4\u5ec3\u3055\u308c\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u30b5\u30fc\u30d3\u30b9\u54c1\u8cea\u304c\u3082\u306f\u3084\u7cbe\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e8b\u5f8c\u691c\u67fb\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u30ea\u30b9\u30af\u306f\u300c\u696d\u52d9\u958b\u59cb\u524d\u300d\u304b\u3089\u300c\u696d\u52d9\u4e2d\u304a\u3088\u3073\u696d\u52d9\u7d42\u4e86\u5f8c\u300d\u3078\u3068\u79fb\u884c\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u5c06\u6765\u306e\u76e3\u67fb\u3084\u691c\u67fb\u306b\u304a\u3051\u308b\u5c02\u9580\u5bb6\u8cac\u4efb\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u771f\u306b\u8cc7\u683c\u306e\u3042\u308b\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u7a4d\u6975\u7684\u306b\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d75 \u2013 \u624b\u8853\u3068\u8853\u5f8c\u81ea\u5df1\u8a55\u4fa1\uff1aS<\/b><span style=\"font-weight: 400;\">\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u3092\u53d7\u9818\u5f8c\u3001\u4f1a\u793e\u306f\u76f4\u3061\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5b9a\u671f\u7684\u306a\u4e8b\u524d\u76e3\u67fb\u691c\u67fb\u304b\u3089\u3001\u9055\u53cd\u306e\u5146\u5019\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u5c02\u9580\u7684\u306a\u691c\u67fb\u8a08\u753b\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u4e8b\u5f8c\u76e3\u67fb\u304a\u3088\u3073\u691c\u67fb\u3078\u3068\u79fb\u884c\u3057\u307e\u3059\u3002<\/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>\u4f01\u696d\u304c2026\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u65e2\u306b\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u591a\u304f\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u5b9f\u52d9\u7684\u306a\u554f\u984c\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u2026 <\/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\">\u516c\u5f0f\u6587\u66f8773\/QLKT-DN<\/a><\/span><\/strong><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u8ca1\u52d9\u7701\u304c\u767a\u884c\u3057\u305f\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u304a\u3088\u3073\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u767b\u9332\u8a3c\u660e\u66f8\u306e\u3046\u3061\u3001\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3001\u307e\u305f\u306f\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u305f\u3082\u306e\u306f\u3001\u6709\u52b9\u671f\u9650\u307e\u3067\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u5f15\u304d\u7d9a\u304d\u9069\u7528\u304a\u3088\u3073\u4f7f\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u4f01\u696d\u306f\u6709\u52b9\u306a\u8a3c\u660e\u66f8\u3092\u8fd4\u5374\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3060\u3051\u3067\u306a\u304f\u30012026\u5e747\u67081\u65e5\u304b\u30892027\u5e742\u670828\u65e5\u306e\u9593\u306b\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u308b\u5834\u5408\u3067\u3082\u3001\u65e7\u5236\u5ea6\u306b\u57fa\u3065\u304f\u66f4\u65b0\u624b\u7d9a\u304d\u304c\u4e00\u6642\u7684\u306b\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5fc3\u914d\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/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>2027\u5e742\u670828\u65e5\u307e\u3067\u306e\u79fb\u884c\u671f\u9593\u4e2d\u306b\u6ce8\u610f\u3059\u3079\u304d\u6cd5\u7684\u30ea\u30b9\u30af<\/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\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3068\u3001\u79fb\u884c\u671f\u9593\u4e2d\u306b\u6ce8\u610f\u3059\u3079\u304d\u6cd5\u7684\u30ea\u30b9\u30af\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u6642\u671f\u306b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\u7c21\u5358\u3067\u3059\u304c\u3001\u8a2d\u7acb\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u524d\u306b\u4f01\u696d\u304c\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u30ea\u30b9\u30af\u3082\u4f34\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u307e\u305a\u3001\u3053\u308c\u306f\u4e00\u6642\u7684\u306a\u6bb5\u968e\u3067\u3042\u308a\u3001\u6c38\u7d9a\u7684\u306a\u72b6\u614b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/b><span style=\"font-weight: 400;\">\u6c7a\u8b7066.17\/2026\/NQ-CP\u304a\u3088\u307366.18\/2026\/NQ-CP\u306f\u3001\u6539\u6b63\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u72ec\u7acb\u76e3\u67fb\u6cd5\u304c\u56fd\u4f1a\u3067\u6b63\u5f0f\u306b\u627f\u8a8d\u3055\u308c\u308b\u307e\u3067\u30012027\u5e742\u670828\u65e5\u307e\u3067\u6709\u52b9\u3067\u3059\u3002\u73fe\u5728\u306e\u8b70\u8ad6\u306e\u6d41\u308c\u306f\u3001\u4e8b\u696d\u6761\u4ef6\u306e\u5ec3\u6b62\u3092\u7dad\u6301\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u6761\u4ef6\u3068\u3057\u3066\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u8981\u6c42\u3057\u306a\u3044\u65b9\u5411\u306b\u5411\u304b\u3063\u3066\u3044\u307e\u3059\u304c\u3001 <\/span><b>\u3053\u308c\u306f\u307e\u3060\u8349\u6848\u6bb5\u968e\u3067\u3042\u308a\u3001\u767a\u884c\u524d\u306b\u6700\u7d42\u7684\u306a\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e8c\u306b\u3001\u4e8b\u5f8c\u76e3\u67fb\u306e\u4ed5\u7d44\u307f\u306f\u3001\u305a\u3055\u3093\u306a\u7ba1\u7406\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002 <\/b><span style=\"font-weight: 400;\">\u4e8b\u524d\u76e3\u67fb\u8981\u4ef6\u306e\u5ec3\u6b62\u306b\u3088\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306f\u904b\u7528\u6bb5\u968e\u3078\u3068\u79fb\u884c\u3059\u308b\u3002\u771f\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6301\u305f\u306a\u3044\u4f01\u696d\u306f\u3001\u4e8b\u5f8c\u76e3\u67fb\u3067\u9867\u5ba2\u306e\u4f1a\u8a08\u8a18\u9332\u306b\u91cd\u5927\u306a\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u308c\u306b\u5fdc\u3058\u305f\u3001\u3042\u308b\u3044\u306f\u305d\u308c\u4ee5\u4e0a\u306b\u6df1\u523b\u306a\u6cd5\u7684\u304a\u3088\u3073\u8a55\u5224\u4e0a\u306e\u5236\u88c1\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u3060\u308d\u3046\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e09\u306b\u3001\u60c5\u5831\u683c\u5dee\u306b\u3088\u3063\u3066\u3001\u80fd\u529b\u306e\u4f4e\u3044\u4f01\u696d\u304c\u5e02\u5834\u306b\u5bb9\u6613\u306b\u53c2\u5165\u3057\u3066\u3057\u307e\u3046\u3002 <\/b><span style=\"font-weight: 400;\">\u696d\u754c\u3078\u306e\u53c2\u5165\u969c\u58c1\u304c\u5927\u5e45\u306b\u4f4e\u4e0b\u3057\u305f\u305f\u3081\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u4f9d\u983c\u3059\u308b\u9867\u5ba2\u306f\u3001\u4ee5\u524d\u306e\u3088\u3046\u306b\u30e9\u30a4\u30bb\u30f3\u30b9\u3060\u3051\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u5b9f\u969b\u306e\u80fd\u529b\u3092\u3088\u308a\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u306e\u8a2d\u7acb\u6761\u4ef6\u306f\u5927\u304d\u304f\u5909\u5316\u3057\u3001\u8a8d\u8a3c\u3001\u8cc7\u672c\u62e0\u51fa\u6bd4\u7387\u3001\u30b5\u30d6\u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u95a2\u3059\u308b\u591a\u6570\u306e\u8981\u4ef6\u3092\u4f34\u3046\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u304b\u3089\u3001\u4e8b\u5f8c\u76e3\u67fb\u306b\u3088\u308b\u76e3\u7763\u4e0b\u3067\u307b\u307c\u81ea\u7531\u306a\u5e02\u5834\u53c2\u5165\u3092\u53ef\u80fd\u306b\u3059\u308b\u4ed5\u7d44\u307f\u3078\u3068\u79fb\u884c\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u304b\u30892027\u5e742\u670828\u65e5\u307e\u3067\u306e\u671f\u9593\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u306b\u3042\u305f\u308a\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c58\u6761\u304b\u3089\u7b2c65\u6761\u306b\u898f\u5b9a\u3055\u308c\u308b\u7279\u5225\u306a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u540c\u6cd5\u306e\u6b63\u5f0f\u306a\u6539\u6b63\u3092\u5f85\u3064\u305f\u3081\u306e\u79fb\u884c\u671f\u9593\u3067\u3042\u308a\u3001\u6052\u4e45\u7684\u306a\u63aa\u7f6e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4e8b\u524d\u76e3\u67fb\u8981\u4ef6\u306e\u7de9\u548c\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6642\u306e\u6cd5\u7684\u8cac\u4efb\u3092\u8efd\u6e1b\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5358\u306b\u305d\u306e\u8cac\u4efb\u304c\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u306b\u79fb\u884c\u3059\u308b\u3060\u3051\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u9069\u5207\u306a\u6642\u671f\u3068\u30e2\u30c7\u30eb\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u3088\u308a\u53b3\u683c\u306a\u4e8b\u5f8c\u76e3\u67fb\u30dd\u30ea\u30b7\u30fc\u304c\u5c0e\u5165\u3055\u308c\u308b\u524d\u306b\u696d\u52d9\u80fd\u529b\u3092\u518d\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001MAN \u2013 Master Accountant Network \u306e\u5c02\u9580\u5bb6\u304c\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u6700\u9069\u306a\u9078\u629e\u80a2\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306b\u3001\u8cb4\u793e\u3068\u5354\u529b\u3059\u308b\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/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;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: 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 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/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>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3002<\/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>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u3092\u958b\u8a2d\u3059\u308b\u306b\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u306f\u4f9d\u7136\u3068\u3057\u3066\u5fc5\u8981\u3067\u3059\u304b\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u6c7a\u8b7066.18\/2026\/NQ-CP\u304a\u3088\u3073\u516c\u5f0f\u66f8\u7c21773\/QLKT-DN\u306b\u3088\u308c\u3070\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c57\u6761\u306e\u4f1a\u8a08\u58eb\u8cc7\u683c\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304a\u3088\u3073\u7b2c58\u6761\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u767b\u9332\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u30012026\u5e747\u67081\u65e5\u304b\u30892027\u5e742\u670828\u65e5\u307e\u3067\u52b9\u529b\u3092\u5931\u3044\u307e\u3059\u3002<\/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>\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u306b\u306f\u3001\u4eca\u3067\u3082\u8cc7\u683c\u8a3c\u660e\u66f8\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u30022015\u5e74\u4f1a\u8a08\u6cd5\u7b2c60\u6761\u304b\u3089\u7b2c64\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3001\u672c\u8a3c\u660e\u66f8\u306e\u767a\u884c\u6761\u4ef6\u3001\u5fc5\u8981\u66f8\u985e\u3001\u767a\u884c\u304a\u3088\u3073\u518d\u767a\u884c\u306e\u671f\u9650\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u30012026\u5e747\u67081\u65e5\u304b\u3089\u4e00\u6642\u7684\u306b\u505c\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/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>2026\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u8a8d\u8a3c\u3092\u53d6\u5f97\u3057\u305f\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u306f\u3001\u518d\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u30022026\u5e747\u67081\u65e5\u3088\u308a\u524d\u306b\u767a\u884c\u3055\u308c\u305f\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u683c\u8a3c\u660e\u66f8\u304a\u3088\u3073\u5c02\u9580\u8077\u767b\u9332\u8a3c\u660e\u66f8\u306e\u3046\u3061\u3001\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306f\u3001\u6709\u52b9\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/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>\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u5206\u91ce\u306b\u304a\u3051\u308b\u4e8b\u5f8c\u76e3\u67fb\u306e\u4ed5\u7d44\u307f\u306f\u3069\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u6765\u306e\u3088\u3046\u306b\u514d\u8a31\u4ea4\u4ed8\u524d\u306b\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u5dde\u306e\u7ba1\u7406\u6a5f\u95a2\u306f\u4e8b\u696d\u306e\u904b\u55b6\u4e2d\u304a\u3088\u3073\u904b\u55b6\u5f8c\u306b\u4e8b\u696d\u3092\u691c\u67fb\u30fb\u76e3\u67fb\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u54c1\u8cea\u3084\u4f1a\u8a08\u6cd5\u9075\u5b88\u306b\u95a2\u3059\u308b\u9055\u53cd\u3092\u898f\u5b9a\u306b\u5f93\u3063\u3066\u51e6\u7406\u3059\u308b\u3002<\/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>\u73fe\u5728\u3001\u3069\u306e\u3088\u3046\u306a\u7a2e\u985e\u306e\u4f01\u696d\u304c\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c59\u6761\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u58eb\u306e\u51fa\u8cc7\u6bd4\u7387\u306b\u95a2\u3059\u308b\u898f\u5236\u304c\u64a4\u5ec3\u3055\u308c\u305f\u305f\u3081\u3001\u4f01\u696d\u306f\u4f01\u696d\u6cd5\u306b\u57fa\u3065\u304d\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3001\u682a\u5f0f\u4f1a\u793e\u3001\u5408\u540d\u4f1a\u793e\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u5f62\u614b\u3092\u67d4\u8edf\u306b\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002\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 theo Lu\u1eadt K\u1ebf to\u00e1n 2015, v\u1ed1n \u0111\u00e3 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong giai \u0111o\u1ea1n hi\u1ec7n nay. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, nh\u1eefng g\u00ec doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng, v\u00e0 nh\u1eefng r\u1ee7i ro c\u1ea7n l\u01b0u \u00fd tr\u01b0\u1edbc khi b\u1eaft tay v\u00e0o th\u00e0nh l\u1eadp c\u00f4ng ty [&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\/ja\/wp-json\/wp\/v2\/posts\/9785","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=9785"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9785\/revisions"}],"predecessor-version":[{"id":9789,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9785\/revisions\/9789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9786"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}