{"id":8507,"date":"2026-05-12T17:03:58","date_gmt":"2026-05-12T10:03:58","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8507"},"modified":"2026-05-12T17:03:58","modified_gmt":"2026-05-12T10:03:58","slug":"luat-ke-toan-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/luat-ke-toan-2026\/","title":{"rendered":"Lu\u1eadt k\u1ebf to\u00e1n 2026: C\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi v\u00e0 Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c ch\u00ednh s\u00e1ch ph\u00e1p l\u00fd kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, s\u1ef1 ra \u0111\u1eddi v\u00e0 \u00e1p d\u1ee5ng Lu\u1eadt k\u1ebf to\u00e1n 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 l\u1ed9 tr\u00ecnh, c\u00e1c \u0111i\u1ec3m m\u1edbi v\u00e0 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111i k\u00e8m.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/luat-ke-toan-2026\/#Tong_quan_ve_lo_trinh_va_co_so_phap_ly_cua_Luat_ke_toan_2026\" >T\u1ed5ng quan v\u1ec1 l\u1ed9 tr\u00ecnh v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 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\/ko\/luat-ke-toan-2026\/#Nhung_diem_moi_noi_bat_trong_noi_dung_Luat_ke_toan_2026\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong n\u1ed9i dung Lu\u1eadt k\u1ebf to\u00e1n 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luat-ke-toan-2026\/#Thay_doi_ve_chung_tu_ke_toan_va_chu_ky_so\" >Thay \u0111\u1ed5i v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 ch\u1eef k\u00fd s\u1ed1<\/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\/ko\/luat-ke-toan-2026\/#Chuan_hoa_he_thong_so_sach_va_bao_cao_tai_chinh\" >Chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/ko\/luat-ke-toan-2026\/#Quy_dinh_ve_hanh_nghe_ke_toan_va_kiem_toan_noi_bo\" >Quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/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\/ko\/luat-ke-toan-2026\/#Danh_sach_cac_Nghi_dinh_va_Thong_tu_huong_dan_Luat_ke_toan_2026_moi_nhat\" >Danh s\u00e1ch c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt k\u1ebf to\u00e1n 2026 m\u1edbi nh\u1ea5t<\/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\/ko\/luat-ke-toan-2026\/#Cac_Nghi_dinh_quy_dinh_chi_tiet_thi_hanh_Luat_ke_toan_2026\" >C\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt k\u1ebf to\u00e1n 2026<\/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\/ko\/luat-ke-toan-2026\/#He_thong_Thong_tu_huong_dan_ke_toan_2026_moi_nhat\" >H\u1ec7 th\u1ed1ng Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n 2026 m\u1edbi nh\u1ea5t<\/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\/ko\/luat-ke-toan-2026\/#Tac_dong_cua_Luat_ke_toan_2026_den_hoat_dong_cua_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luat-ke-toan-2026\/#Huong_dan_tra_cuu_va_tuan_thu_Luat_ke_toan_2026_hieu_qua\" >H\u01b0\u1edbng d\u1eabn tra c\u1ee9u v\u00e0 tu\u00e2n th\u1ee7 Lu\u1eadt k\u1ebf to\u00e1n 2026 hi\u1ec7u qu\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luat-ke-toan-2026\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luat-ke-toan-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luat-ke-toan-2026\/#Giai_dap_thac_mac_thuong_gap_ve_Luat_ke_toan_2026\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt k\u1ebf to\u00e1n 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luat-ke-toan-2026\/#Doanh_nghiep_sieu_nho_co_phai_ap_dung_hoan_toan_Luat_ke_toan_2026\" >Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2026?<\/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\/ko\/luat-ke-toan-2026\/#Viec_khong_cap_nhat_kien_thuc_CPD_theo_Luat_ke_toan_2026_co_bi_thu_hoi_chung_chi\" >Vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (CPD) theo Lu\u1eadt k\u1ebf to\u00e1n 2026 c\u00f3 b\u1ecb thu h\u1ed3i ch\u1ee9ng ch\u1ec9?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_lo_trinh_va_co_so_phap_ly_cua_Luat_ke_toan_2026\"><\/span><b>T\u1ed5ng quan v\u1ec1 l\u1ed9 tr\u00ecnh v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8509\" aria-describedby=\"caption-attachment-8509\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8509\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Luat-ke-toan-2026-cap-nhat-cac-diem-moi-va-Nghi-dinh-Thong-tu-huong-dan-moi-nhat-1.jpg\" alt=\"Lu\u1eadt k\u1ebf to\u00e1n 2026 c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi v\u00e0 Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Luat-ke-toan-2026-cap-nhat-cac-diem-moi-va-Nghi-dinh-Thong-tu-huong-dan-moi-nhat-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Luat-ke-toan-2026-cap-nhat-cac-diem-moi-va-Nghi-dinh-Thong-tu-huong-dan-moi-nhat-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Luat-ke-toan-2026-cap-nhat-cac-diem-moi-va-Nghi-dinh-Thong-tu-huong-dan-moi-nhat-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Luat-ke-toan-2026-cap-nhat-cac-diem-moi-va-Nghi-dinh-Thong-tu-huong-dan-moi-nhat-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Luat-ke-toan-2026-cap-nhat-cac-diem-moi-va-Nghi-dinh-Thong-tu-huong-dan-moi-nhat-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8509\" class=\"wp-caption-text\">Lu\u1eadt k\u1ebf to\u00e1n 2026 c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi v\u00e0 Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt k\u1ebf to\u00e1n 2026 kh\u00f4ng \u0111\u1ee9ng \u0111\u1ed9c l\u1eadp m\u00e0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh ho\u00e0n thi\u1ec7n th\u1ec3 ch\u1ebf t\u00e0i ch\u00ednh. Theo l\u1ed9 tr\u00ecnh, Lu\u1eadt K\u1ebf to\u00e1n 2015 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi c\u00e1c v\u0103n b\u1ea3n lu\u1eadt quan tr\u1ecdng sau \u0111\u00e2y \u0111\u1ec3 t\u1ea1o n\u00ean khung ph\u00e1p l\u00fd cho n\u0103m 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i: \u0110i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n v\u00e0 h\u00ecnh th\u1ee9c s\u1edf h\u1eefu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf: \u0110\u1ed3ng b\u1ed9 h\u00f3a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c Lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 t\u00e0i ch\u00ednh, ch\u1ee9ng kho\u00e1n: T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn vi\u1ec7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang trong k\u1ef3 Lu\u1eadt k\u1ebf to\u00e1n 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng: Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n tr\u00ean to\u00e0n l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_noi_bat_trong_noi_dung_Luat_ke_toan_2026\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong n\u1ed9i dung Lu\u1eadt k\u1ebf to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8510\" aria-describedby=\"caption-attachment-8510\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8510\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-diem-moi-noi-bat-trong-noi-dung-Luat-ke-toan-2026.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong n\u1ed9i dung Lu\u1eadt k\u1ebf to\u00e1n 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-diem-moi-noi-bat-trong-noi-dung-Luat-ke-toan-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-diem-moi-noi-bat-trong-noi-dung-Luat-ke-toan-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-diem-moi-noi-bat-trong-noi-dung-Luat-ke-toan-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-diem-moi-noi-bat-trong-noi-dung-Luat-ke-toan-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-diem-moi-noi-bat-trong-noi-dung-Luat-ke-toan-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8510\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong n\u1ed9i dung Lu\u1eadt k\u1ebf to\u00e1n 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i c\u1ee7a lu\u1eadt l\u1ea7n n\u00e0y t\u1eadp trung m\u1ea1nh m\u1ebd v\u00e0o c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 03 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_chung_tu_ke_toan_va_chu_ky_so\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 ch\u1eef k\u00fd s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt k\u1ebf to\u00e1n 2026 \u0111\u1ea9y m\u1ea1nh vi\u1ec7c s\u1ed1 h\u00f3a ho\u00e0n to\u00e0n ch\u1ee9ng t\u1eeb. C\u00e1c quy \u0111\u1ecbnh m\u1edbi x\u00e1c l\u1eadp r\u00f5 r\u00e0ng t\u00ednh ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, lo\u1ea1i b\u1ecf d\u1ea7n c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd r\u01b0\u1eddm r\u00e0. Ch\u1eef k\u00fd s\u1ed1 v\u00e0 c\u00e1c ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c sinh tr\u1eafc h\u1ecdc trong k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t h\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt v\u00e0 ch\u1ed1ng ch\u1ed1i b\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_hoa_he_thong_so_sach_va_bao_cao_tai_chinh\"><\/span><b>Chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 t\u00ednh k\u1ecbp th\u1eddi \u0111\u01b0\u1ee3c \u0111\u1eb7t l\u00ean h\u00e0ng \u0111\u1ea7u. Theo Lu\u1eadt k\u1ebf to\u00e1n 2026, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft. \u0110\u1ed3ng th\u1eddi, h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu s\u1ed5 s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c tinh g\u1ecdn nh\u01b0ng y\u00eau c\u1ea7u chi ti\u1ebft h\u01a1n v\u1ec1 thuy\u1ebft minh ngu\u1ed3n g\u1ed1c d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hanh_nghe_ke_toan_va_kiem_toan_noi_bo\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026 l\u00e0 vi\u1ec7c n\u00e2ng cao ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. C\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n t\u1ef1 do s\u1ebd ph\u1ea3i tu\u00e2n th\u1ee7 l\u1ed9 tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m (CPD) kh\u1eaft khe h\u01a1n \u0111\u1ec3 duy tr\u00ec ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo ti\u00eau chu\u1ea9n m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_sach_cac_Nghi_dinh_va_Thong_tu_huong_dan_Luat_ke_toan_2026_moi_nhat\"><\/span><b>Danh s\u00e1ch c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt k\u1ebf to\u00e1n 2026 m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c thi Lu\u1eadt k\u1ebf to\u00e1n 2026, Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, b\u00e1m s\u00e1t th\u1ef1c ti\u1ec5n doanh nghi\u1ec7p<\/span><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_Nghi_dinh_quy_dinh_chi_tiet_thi_hanh_Luat_ke_toan_2026\"><\/span><b>C\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt k\u1ebf to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh s\u00e1ch Ngh\u1ecb \u0111\u1ecbnh c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n: Thay th\u1ebf ho\u1eb7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-174-2016-ND-CP-huong-Luat-ke-toan-336391.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 174\/2016\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, t\u1eadp trung v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd k\u1ebf to\u00e1n trong m\u00f4i tr\u01b0\u1eddng s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: T\u0103ng m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi gian l\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n c\u00f4ng khai th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n: Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ti\u00eau chu\u1ea9n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang thi\u1ebfu h\u1ee5t nh\u00e2n s\u1ef1 c\u1ea5p cao, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ee7 n\u0103ng l\u1ef1c l\u00e0 gi\u1ea3i ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 theo ti\u00eau chu\u1ea9n m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_Thong_tu_huong_dan_ke_toan_2026_moi_nhat\"><\/span><b>H\u1ec7 th\u1ed1ng Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n 2026 m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt k\u1ebf to\u00e1n 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (thay th\u1ebf ho\u1eb7c b\u1ed5 sung Th\u00f4ng t\u01b0 200 v\u00e0 133): C\u1eadp nh\u1eadt <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/he-thong-tai-khoan-ke-toan-thong-tu-99\/\">h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt k\u1ebf to\u00e1n 2026, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n v\u1ec1 t\u00e0i s\u1ea3n s\u1ed1, ti\u1ec1n m\u00e3 h\u00f3a v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 v\u1ec1 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (VFRS): H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam m\u1edbi ti\u1ec7m c\u1eadn v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho h\u1ed9 kinh doanh: \u0110\u01a1n gi\u1ea3n h\u00f3a bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch cho c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 theo tinh th\u1ea7n h\u1ed7 tr\u1ee3 c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Luat_ke_toan_2026_den_hoat_dong_cua_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8511\" aria-describedby=\"caption-attachment-8511\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8511\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Luat-ke-toan-2026-den-hoat-dong-cua-doanh-nghiep.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Luat-ke-toan-2026-den-hoat-dong-cua-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Luat-ke-toan-2026-den-hoat-dong-cua-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Luat-ke-toan-2026-den-hoat-dong-cua-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Luat-ke-toan-2026-den-hoat-dong-cua-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Luat-ke-toan-2026-den-hoat-dong-cua-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8511\" class=\"wp-caption-text\">T\u00e1c \u0111\u1ed9ng c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng Lu\u1eadt k\u1ebf to\u00e1n 2026 mang l\u1ea1i c\u1ea3 c\u01a1 h\u1ed9i l\u1eabn th\u00e1ch th\u1ee9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 h\u1ed9i minh b\u1ea1ch t\u00e0i ch\u00ednh: Khi tu\u00e2n th\u1ee7 \u0111\u00fang Lu\u1eadt k\u1ebf to\u00e1n 2026, h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p s\u1ebd s\u1ea1ch h\u01a1n trong m\u1eaft c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, gi\u00fap vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n qu\u1ed1c t\u1ebf tr\u1edf n\u00ean thu\u1eadn l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ch th\u1ee9c chuy\u1ec3n \u0111\u1ed5i: Doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 (ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP) v\u00e0 chi ph\u00ed \u0111\u00e0o t\u1ea1o l\u1ea1i \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 \u0111\u1ec3 th\u00edch nghi v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_tra_cuu_va_tuan_thu_Luat_ke_toan_2026_hieu_qua\"><\/span><b>H\u01b0\u1edbng d\u1eabn tra c\u1ee9u v\u00e0 tu\u00e2n th\u1ee7 Lu\u1eadt k\u1ebf to\u00e1n 2026 hi\u1ec7u qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecb th\u1ee5 \u0111\u1ed9ng tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i, k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 tra c\u1ee9u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u00ednh th\u1ed1ng nh\u01b0 Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt, Lu\u1eadt Vi\u1ec7t Nam \u0111\u1ec3 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm c\u00e1c \u0111\u01a1n v\u1ecb h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tphcm\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 chu\u1ea9n b\u1ecb cho k\u1ef3 chuy\u1ec3n \u0111\u1ed5i quan tr\u1ecdng n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng tham gia c\u00e1c h\u1ed9i th\u1ea3o \u0111\u00e0o t\u1ea1o chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd do B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c h\u1ed9i ngh\u1ec1 nghi\u1ec7p t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt k\u1ebf to\u00e1n 2026 c\u00f9ng h\u1ec7 th\u1ed1ng Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn l\u00e0 kim ch\u1ec9 nam cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef7 nguy\u00ean s\u1ed1. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc ch\u01b0a r\u00f5, c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p. Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 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\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\ub808 \ud638\uc559 \ud22c\uc60c<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_thuong_gap_ve_Luat_ke_toan_2026\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt k\u1ebf to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_sieu_nho_co_phai_ap_dung_hoan_toan_Luat_ke_toan_2026\"><\/span>Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, nh\u01b0ng s\u1ebd c\u00f3 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 ri\u00eang h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed tu\u00e2n th\u1ee7 cho nh\u00f3m n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_khong_cap_nhat_kien_thuc_CPD_theo_Luat_ke_toan_2026_co_bi_thu_hoi_chung_chi\"><\/span>Vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (CPD) theo Lu\u1eadt k\u1ebf to\u00e1n 2026 c\u00f3 b\u1ecb thu h\u1ed3i ch\u1ee9ng ch\u1ec9?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00fang v\u1eady, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00e0nh ngh\u1ec1 trong Lu\u1eadt k\u1ebf to\u00e1n 2026 nh\u1ea5n m\u1ea1nh vi\u1ec7c duy tr\u00ec n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n th\u00f4ng qua \u0111\u00e0o t\u1ea1o li\u00ean t\u1ee5c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2026?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, nh\u01b0ng s\u1ebd c\u00f3 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 ri\u00eang h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed tu\u00e2n th\u1ee7 cho nh\u00f3m n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (CPD) theo Lu\u1eadt k\u1ebf to\u00e1n 2026 c\u00f3 b\u1ecb thu h\u1ed3i ch\u1ee9ng ch\u1ec9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00fang v\u1eady, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00e0nh ngh\u1ec1 trong Lu\u1eadt k\u1ebf to\u00e1n 2026 nh\u1ea5n m\u1ea1nh vi\u1ec7c duy tr\u00ec n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n th\u00f4ng qua \u0111\u00e0o t\u1ea1o li\u00ean t\u1ee5c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c ch\u00ednh s\u00e1ch ph\u00e1p l\u00fd kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, s\u1ef1 ra \u0111\u1eddi v\u00e0 \u00e1p d\u1ee5ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=8507"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8507\/revisions"}],"predecessor-version":[{"id":8512,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8507\/revisions\/8512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8508"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}