{"id":9296,"date":"2026-07-22T09:41:46","date_gmt":"2026-07-22T02:41:46","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9296"},"modified":"2026-07-22T09:41:46","modified_gmt":"2026-07-22T02:41:46","slug":"dich-vu-ke-toan-kiem-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u1ecdn g\u00f3i: Uy t\u00edn h\u01a1n 30 n\u0103m"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi kh\u00f4ng \u00edt \u00e1p l\u1ef1c tu\u00e2n th\u1ee7. Ch\u1ec9 t\u00ednh ri\u00eang giai \u0111o\u1ea1n 2025 &#8211; 2026, h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/diem-moi-cua-nghi-dinh-132-2026-nd-cp-ve-xu-phat-hanh-chinh-linh-vuc-ke-toan-565-108294-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (hi\u1ec7u l\u1ef1c t\u1eeb 21\/5\/2026).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i d\u1ed3n d\u1eadp n\u00e0y khi\u1ebfn nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, kh\u00f3 c\u00f3 th\u1ec3 t\u1ef1 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh lu\u00f4n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p v\u00e0 uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network kh\u00f4ng c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p mang t\u00ednh t\u00f9y ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh nhu c\u1ea7u thi\u1ebft y\u1ebfu, gi\u00fap doanh nghi\u1ec7p v\u1eeba ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9, v\u1eeba \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd trong su\u1ed1t qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n: kh\u00e1i ni\u1ec7m, c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng, l\u1ee3i \u00edch, n\u1ed9i dung c\u00f4ng vi\u1ec7c, ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p v\u00e0 quy tr\u00ecnh tri\u1ec3n khai th\u1ef1c t\u1ebf.<\/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\/dich-vu-ke-toan-kiem-toan\/#Dich_vu_ke_toan_kiem_toan_la_gi\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Khai_niem_dich_vu_ke_toan_theo_Luat_Ke_toan_2015_sua_doi_bo_sung_2024\" >Kh\u00e1i ni\u1ec7m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n 2015 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2024)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Khai_niem_kiem_toan_doc_lap_theo_Luat_Kiem_toan_doc_lap_2011_sua_doi_bo_sung_2024\" >Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2024)<\/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\/dich-vu-ke-toan-kiem-toan\/#Phan_biet_dich_vu_ke_toan_va_dich_vu_kiem_toan_trong_goi_dich_vu_tron_goi\" >Ph\u00e2n bi\u1ec7t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong g\u00f3i d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Can_cu_phap_ly_dieu_chinh_dich_vu_ke_toan_kiem_toan_tai_Viet_Nam_2026\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Luat_Ke_toan_so_882015QH13_va_Luat_so_562024QH15_sua_doi_bo_sung\" >Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 56\/2024\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Luat_Kiem_toan_doc_lap_va_noi_dung_sua_doi_lien_quan_den_kiem_toan_bat_buoc\" >Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 n\u1ed9i dung s\u1eeda \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/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\/dich-vu-ke-toan-kiem-toan\/#Thong_tu_992025TT-BTC_Che_do_ke_toan_doanh_nghiep_moi_nhat\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi nh\u1ea5t<\/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\/ko\/dich-vu-ke-toan-kiem-toan\/#Nghi_dinh_1322026ND-CP_Muc_xu_phat_vi_pham_hanh_chinh_trong_linh_vuc_ke_toan_kiem_toan_doc_lap\" >Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP: M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/li><\/ul><\/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\/dich-vu-ke-toan-kiem-toan\/#Doanh_nghiep_nao_bat_buoc_phai_su_dung_dich_vu_ke_toan_kiem_toan_doc_lap\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Nhom_doi_tuong_thuoc_dien_kiem_toan_bat_buoc_theo_quy_dinh_hien_hanh\" >Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Hau_qua_phap_ly_neu_khong_thuc_hien_kiem_toan_bat_buoc_hoac_thue_don_vi_khong_du_dieu_kien\" >H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ho\u1eb7c thu\u00ea \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/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\/dich-vu-ke-toan-kiem-toan\/#Loi_ich_khi_su_dung_dich_vu_ke_toan_kiem_toan_tron_goi\" >L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u1ecdn g\u00f3i<\/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\/dich-vu-ke-toan-kiem-toan\/#Dam_bao_tuan_thu_dung_che_do_ke_toan_chuan_muc_ke_toan_va_chuan_muc_kiem_toan\" >\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n<\/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\/dich-vu-ke-toan-kiem-toan\/#Giam_thieu_rui_ro_bi_xu_phat_hanh_chinh_truy_thu_thue\" >Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Tiet_kiem_chi_phi_van_hanh_so_voi_duy_tri_bo_may_ke_toan_noi_bo\" >Ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh so v\u1edbi duy tr\u00ec b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Bao_cao_tai_chinh_minh_bach_tang_uy_tin_voi_ngan_hang_nha_dau_tu\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch, t\u0103ng uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Noi_dung_cong_viec_trong_dich_vu_ke_toan_kiem_toan_chuyen_nghiep_tai_MAN\" >N\u1ed9i dung c\u00f4ng vi\u1ec7c trong d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Dich_vu_ke_toan_Ghi_so_lap_bao_cao_tai_chinh_ke_khai_va_quyet_toan_thue\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n: Ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/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\/ko\/dich-vu-ke-toan-kiem-toan\/#Dich_vu_kiem_toan_Kiem_toan_bao_cao_tai_chinh_kiem_toan_tuan_thu_kiem_toan_noi_bo\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n: Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/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\/ko\/dich-vu-ke-toan-kiem-toan\/#Dich_vu_tu_van_di_kem_tu_van_thue_ra_soat_so_sach_truoc_kiem_toan\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n \u0111i k\u00e8m: t\u01b0 v\u1ea5n thu\u1ebf, r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch tr\u01b0\u1edbc ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Bang_gia_tham_khao_dich_vu_ke_toan_kiem_toan\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_kiem_toan_uy_tin\" >Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_kiem_toan\" >C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Doi_ngu_ke_toan_vien_kiem_toan_vien_co_chung_chi_hanh_nghe_hop_le\" >\u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 h\u1ee3p l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Co_bao_hiem_trach_nhiem_nghe_nghiep_theo_quy_dinh_moi\" >C\u00f3 b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Kinh_nghiem_thuc_te_phu_hop_voi_nganh_nghe_quy_mo_doanh_nghiep\" >Kinh nghi\u1ec7m th\u1ef1c t\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1, quy m\u00f4 doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Quy_trinh_cung_cap_dich_vu_ke_toan_kiem_toan\" >Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Buoc_1_Khao_sat_danh_gia_hien_trang_so_sach_ke_toan\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t, \u0111\u00e1nh gi\u00e1 hi\u1ec7n tr\u1ea1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Buoc_2_Ky_hop_dong_thong_nhat_pham_vi_cong_viec\" >B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng, th\u1ed1ng nh\u1ea5t ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Buoc_3_Trien_khai_cong_tac_ke_toan_kiem_toan_theo_chuan_muc_hien_hanh\" >B\u01b0\u1edbc 3: Tri\u1ec3n khai c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n theo chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Buoc_4_Ban_giao_bao_cao_tu_van_sau_dich_vu\" >B\u01b0\u1edbc 4: B\u00e0n giao b\u00e1o c\u00e1o, t\u01b0 v\u1ea5n sau d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#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-34\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#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-35\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Dich_vu_ke_toan_kiem_toan_co_bat_buoc_voi_doanh_nghiep_nho_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Doanh_nghiep_moi_thanh_lap_co_can_kiem_toan_bao_cao_tai_chinh_nam_dau_tien_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Doanh_nghiep_moi_thanh_lap_chua_phat_sinh_doanh_thu_co_can_dung_dich_vu_ke_toan_kiem_toan_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Thue_dich_vu_ke_toan_kiem_toan_ben_ngoai_co_an_toan_ve_bao_mat_so_lieu_khong\" >Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i c\u00f3 an to\u00e0n v\u1ec1 b\u1ea3o m\u1eadt s\u1ed1 li\u1ec7u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-kiem-toan\/#Doanh_nghiep_dang_tu_lam_ke_toan_noi_bo_co_nen_chuyen_sang_thue_dich_vu_ke_toan_kiem_toan_khong\" >Doanh nghi\u1ec7p \u0111ang t\u1ef1 l\u00e0m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 n\u00ean chuy\u1ec3n sang thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_kiem_toan_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9297\" aria-describedby=\"caption-attachment-9297\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9297\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-kiem-toan-tron-goi.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u1ecdn g\u00f3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-kiem-toan-tron-goi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-kiem-toan-tron-goi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-kiem-toan-tron-goi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-kiem-toan-tron-goi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-ke-toan-kiem-toan-tron-goi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9297\" class=\"wp-caption-text\">B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n n\u0103m 2026.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_dich_vu_ke_toan_theo_Luat_Ke_toan_2015_sua_doi_bo_sung_2024\"><\/span><b>Kh\u00e1i ni\u1ec7m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n 2015 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2024)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vi\u1ec7c c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c thu\u1ed9c n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5. \u0110\u01a1n v\u1ecb, c\u00e1 nh\u00e2n mu\u1ed1n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n, nh\u00e2n s\u1ef1 c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i c\u00f3 li\u00ean quan. \u0110\u00e2y l\u00e0 h\u00e0nh lang ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_kiem_toan_doc_lap_theo_Luat_Kiem_toan_doc_lap_2011_sua_doi_bo_sung_2024\"><\/span><b>Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2024)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 ho\u1ea1t \u0111\u1ed9ng do ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n, nh\u1eb1m ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 c\u00e1c n\u1ed9i dung kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15), m\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 g\u00f3p ph\u1ea7n c\u00f4ng khai, minh b\u1ea1ch th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, l\u00e0m l\u00e0nh m\u1ea1nh m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng, l\u00e3ng ph\u00ed v\u00e0 n\u00e2ng cao hi\u1ec7u l\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 kinh t\u1ebf \u2013 t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean khi h\u00e0nh ngh\u1ec1 ph\u1ea3i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dich_vu_ke_toan_va_dich_vu_kiem_toan_trong_goi_dich_vu_tron_goi\"><\/span><b>Ph\u00e2n bi\u1ec7t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong g\u00f3i d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa hai kh\u00e1i ni\u1ec7m n\u00e0y. V\u1ec1 b\u1ea3n ch\u1ea5t, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eadp trung v\u00e0o vi\u1ec7c ghi nh\u1eadn, x\u1eed l\u00fd v\u00e0 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh h\u1eb1ng ng\u00e0y, trong khi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra \u0111\u1ed9c l\u1eadp, \u0111\u01b0a ra \u00fd ki\u1ebfn kh\u00e1ch quan v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do k\u1ebf to\u00e1n l\u1eadp ra. Khi k\u1ebft h\u1ee3p c\u1ea3 hai trong m\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n \u0111\u1ed3ng b\u1ed9, doanh nghi\u1ec7p s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c chu\u1ed7i kh\u00e9p k\u00edn t\u1eeb kh\u00e2u ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o cho \u0111\u1ebfn kh\u00e2u ki\u1ec3m tra, x\u00e1c nh\u1eadn \u0111\u1ed9c l\u1eadp, gi\u00fap gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro sai s\u00f3t v\u00e0 t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 ra b\u00ean ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dieu_chinh_dich_vu_ke_toan_kiem_toan_tai_Viet_Nam_2026\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn, tr\u00e1nh h\u1ee3p t\u00e1c v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Ke_toan_so_882015QH13_va_Luat_so_562024QH15_sua_doi_bo_sung\"><\/span><b>Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 56\/2024\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/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 2015 l\u00e0 v\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n. Lu\u1eadt s\u1ed1 56\/2024\/QH15 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 29\/11\/2024, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025, \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ed3ng th\u1eddi nhi\u1ec1u lu\u1eadt li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng. Ng\u00e0y 31\/03\/2026, V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i \u0111\u00e3 c\u00f4ng b\u1ed1 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 41\/VBHN-VPQH h\u1ee3p nh\u1ea5t to\u00e0n b\u1ed9 n\u1ed9i dung Lu\u1eadt K\u1ebf to\u00e1n sau c\u00e1c l\u1ea7n s\u1eeda \u0111\u1ed5i, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n tra c\u1ee9u, \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Kiem_toan_doc_lap_va_noi_dung_sua_doi_lien_quan_den_kiem_toan_bat_buoc\"><\/span><b>Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 n\u1ed9i dung s\u1eeda \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Lu\u1eadt s\u1ed1 56\/2024\/QH15 l\u00e0 vi\u1ec7c b\u1ed5 sung nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y b\u00e1m s\u00e1t \u0111\u1ecbnh h\u01b0\u1edbng t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 633\/Q\u0110-TTg ng\u00e0y 23\/05\/2022 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ph\u00ea duy\u1ec7t Chi\u1ebfn l\u01b0\u1ee3c k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n \u0111\u1ebfn n\u0103m 2030, trong \u0111\u00f3 \u0111\u1eb7t m\u1ee5c ti\u00eau \u0111\u1ea3m b\u1ea3o 100% doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb c\u00f3 quy m\u00f4 l\u1edbn \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng hay h\u00ecnh th\u1ee9c s\u1edf h\u1eefu.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_Che_do_ke_toan_doanh_nghiep_moi_nhat\"><\/span><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, quy \u0111\u1ecbnh l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p, \u0111\u00f2i h\u1ecfi \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n, d\u00f9 n\u1ed9i b\u1ed9 hay thu\u00ea ngo\u00e0i, ph\u1ea3i c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322026ND-CP_Muc_xu_phat_vi_pham_hanh_chinh_trong_linh_vuc_ke_toan_kiem_toan_doc_lap\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP: M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/05\/2026, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, bao g\u1ed3m c\u1ea3 h\u00e0nh vi thu\u00ea c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb m\u00ecnh. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng nh\u1eafc nh\u1edf doanh nghi\u1ec7p c\u1ea7n th\u1eadn tr\u1ecdng khi l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n, b\u1edfi tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cu\u1ed1i c\u00f9ng v\u1eabn thu\u1ed9c v\u1ec1 ch\u00ednh doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_su_dung_dich_vu_ke_toan_kiem_toan_doc_lap\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_thuoc_dien_kiem_toan_bat_buoc_theo_quy_dinh_hien_hanh\"><\/span><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, nh\u1eefng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, theo \u0111\u1ecbnh h\u01b0\u1edbng b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 56\/2024\/QH15, nh\u00f3m doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn theo ti\u00eau ch\u00ed do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u0169ng thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c, nh\u1eb1m hi\u1ec7n th\u1ef1c h\u00f3a m\u1ee5c ti\u00eau minh b\u1ea1ch h\u00f3a th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 ra t\u1ea1i Chi\u1ebfn l\u01b0\u1ee3c k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n \u0111\u1ebfn n\u0103m 2030.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_neu_khong_thuc_hien_kiem_toan_bat_buoc_hoac_thue_don_vi_khong_du_dieu_kien\"><\/span><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ho\u1eb7c thu\u00ea \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n, ho\u1eb7c thu\u00ea \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP v\u1edbi m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng t\u1eebng h\u00e0nh vi vi ph\u1ea1m c\u1ee5 th\u1ec3. Ngo\u00e0i ra, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u00f2n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c khi tham gia \u0111\u1ea5u th\u1ea7u, huy \u0111\u1ed9ng v\u1ed1n. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n t\u1eeb s\u1edbm, thay v\u00ec ch\u1edd \u0111\u1ebfn khi ph\u00e1t sinh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c m\u1edbi ti\u1ebfn h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_ke_toan_kiem_toan_tron_goi\"><\/span><b>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u1ecdn g\u00f3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9298\" aria-describedby=\"caption-attachment-9298\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9298\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-ke-toan-kiem-toan-tron-goi.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u1ecdn g\u00f3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-ke-toan-kiem-toan-tron-goi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-ke-toan-kiem-toan-tron-goi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-ke-toan-kiem-toan-tron-goi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-ke-toan-kiem-toan-tron-goi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Loi-ich-khi-su-dung-dich-vu-ke-toan-kiem-toan-tron-goi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9298\" class=\"wp-caption-text\">L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u1ecdn g\u00f3i<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_dung_che_do_ke_toan_chuan_muc_ke_toan_va_chuan_muc_kiem_toan\"><\/span><b>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan\/\">thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c thay \u0111\u1ed5i v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (nh\u01b0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC), chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA), tr\u00e1nh t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh do thi\u1ebfu th\u00f4ng tin ho\u1eb7c ch\u1eadm c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_bi_xu_phat_hanh_chinh_truy_thu_thue\"><\/span><b>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN c\u00f3 chuy\u00ean m\u00f4n s\u00e2u s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t trong h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf tr\u01b0\u1edbc khi b\u1ecb c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP hay b\u1ecb truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tiet_kiem_chi_phi_van_hanh_so_voi_duy_tri_bo_may_ke_toan_noi_bo\"><\/span><b>Ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh so v\u1edbi duy tr\u00ec b\u1ed9 m\u00e1y k\u1ebf 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;\">So v\u1edbi vi\u1ec7c tuy\u1ec3n d\u1ee5ng, \u0111\u00e0o t\u1ea1o v\u00e0 duy tr\u00ec m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea7y \u0111\u1ee7 (k\u1ebf to\u00e1n vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng, chi ph\u00ed b\u1ea3o hi\u1ec3m, ph\u1ea7n m\u1ec1m, \u0111\u00e0o t\u1ea1o c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ecbnh k\u1ef3), vi\u1ec7c thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u1ecdn g\u00f3i th\u01b0\u1eddng gi\u00fap doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, gi\u00fap t\u1ed1i \u01b0u \u0111\u00e1ng k\u1ec3 chi ph\u00ed v\u1eadn h\u00e0nh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean m\u00f4n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c cao h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_minh_bach_tang_uy_tin_voi_ngan_hang_nha_dau_tu\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch, t\u0103ng uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p, c\u00f3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn, s\u1ebd c\u00f3 \u0111\u1ed9 tin c\u1eady cao h\u01a1n khi doanh nghi\u1ec7p c\u1ea7n vay v\u1ed1n ng\u00e2n h\u00e0ng, g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0, tham gia \u0111\u1ea5u th\u1ea7u ho\u1eb7c m\u1edf r\u1ed9ng h\u1ee3p t\u00e1c kinh doanh v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_cong_viec_trong_dich_vu_ke_toan_kiem_toan_chuyen_nghiep_tai_MAN\"><\/span><b>N\u1ed9i dung c\u00f4ng vi\u1ec7c trong d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9299\" aria-describedby=\"caption-attachment-9299\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9299\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Noi-dung-cong-viec-trong-dich-vu-ke-toan-kiem-toan-chuyen-nghiep-tai-MAN.jpg\" alt=\"N\u1ed9i dung c\u00f4ng vi\u1ec7c trong d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Noi-dung-cong-viec-trong-dich-vu-ke-toan-kiem-toan-chuyen-nghiep-tai-MAN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Noi-dung-cong-viec-trong-dich-vu-ke-toan-kiem-toan-chuyen-nghiep-tai-MAN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Noi-dung-cong-viec-trong-dich-vu-ke-toan-kiem-toan-chuyen-nghiep-tai-MAN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Noi-dung-cong-viec-trong-dich-vu-ke-toan-kiem-toan-chuyen-nghiep-tai-MAN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Noi-dung-cong-viec-trong-dich-vu-ke-toan-kiem-toan-chuyen-nghiep-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9299\" class=\"wp-caption-text\">N\u1ed9i dung c\u00f4ng vi\u1ec7c trong d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_Ghi_so_lap_bao_cao_tai_chinh_ke_khai_va_quyet_toan_thue\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n: Ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n vi\u1ec7c k\u1ebf to\u00e1n trong g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp, x\u1eed l\u00fd v\u00e0 ghi nh\u1eadn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00e1t sinh h\u1eb1ng th\u00e1ng;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh (Th\u00f4ng t\u01b0 99\/2025\/TT-BTC);\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo y\u00eau c\u1ea7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ecbnh k\u1ef3;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Kiem_toan_bao_cao_tai_chinh_kiem_toan_tuan_thu_kiem_toan_noi_bo\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n: Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7, 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;\">\u1ede ph\u1ea7n ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ea1t chu\u1ea9n CPA c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam nh\u1eb1m \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 nh\u1eb1m \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro trong ch\u00ednh quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_di_kem_tu_van_thue_ra_soat_so_sach_truoc_kiem_toan\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n \u0111i k\u00e8m: t\u01b0 v\u1ea5n thu\u1ebf, r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch tr\u01b0\u1edbc ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i hai m\u1ea3ng c\u00f4ng vi\u1ec7c ch\u00ednh, ch\u00fang t\u00f4i c\u00f2n cung c\u1ea5p th\u00eam d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u, t\u01b0 v\u1ea5n t\u00e1i c\u1ea5u tr\u00fac s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, r\u00e0 so\u00e1t tr\u01b0\u1edbc ki\u1ec3m to\u00e1n nh\u1eb1m gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o \u0111\u1ee3t ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c, h\u1ea1n ch\u1ebf ph\u00e1t sinh c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1edbn g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh \u0111\u00e3 c\u00f4ng b\u1ed1 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_ke_toan_kiem_toan\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay kh\u00e1 \u0111a d\u1ea1ng, ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ph\u00e1t sinh h\u1eb1ng th\u00e1ng, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o mang t\u00ednh c\u1ea1nh tranh, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf \u01b0\u1edbc t\u00ednh chi ph\u00ed tr\u01b0\u1edbc khi li\u00ean h\u1ec7 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc801\uc6a9 \ub300\uc0c1<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c gi\u00e1 tham kh\u1ea3o<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i: Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a ph\u00e1t sinh h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p si\u00eau nh\u1ecf, m\u1edbi ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 1.000.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i: D\u01b0\u1edbi 20 h\u00f3a \u0111\u01a1n\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01a1n gi\u1ea3n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 2.000.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i: T\u1eeb 20 &#8211; 50 h\u00f3a \u0111\u01a1n\/th\u00e1ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba, c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 trung b\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 4.000.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i: Tr\u00ean 50 h\u00f3a \u0111\u01a1n\/th\u00e1ng ho\u1eb7c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf v\u00e0 b\u00e1o gi\u00e1 ri\u00eang<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ho\u1eb7c c\u00f3 nhu c\u1ea7u ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000 VN\u0110\/n\u0103m (t\u00f9y theo quy m\u00f4, doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t, r\u00e0 so\u00e1t tr\u01b0\u1edbc ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 15.000.000 VN\u0110\/g\u00f3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \uad00\ub828 \ubb38\uc758\ub294 \uc5f0\ub77d\uc8fc\uc138\uc694.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><b><i>\uba54\ubaa8: <\/i><\/b><i><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o tr\u00ean m\u1eb7t b\u1eb1ng chung c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, kh\u00f4ng ph\u1ea3i b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c. M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1, t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch hi\u1ec7n c\u00f3, ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u1eb7c th\u00f9 (b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng, xu\u1ea5t nh\u1eadp kh\u1ea9u&#8230;) v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p. \u0110\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 ch\u00ednh x\u00e1c nh\u1ea5t cho d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 c\u1ee7a m\u00ecnh, doanh nghi\u1ec7p n\u00ean li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t mi\u1ec5n ph\u00ed.\u00a0<\/span><\/i><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-gia-dich-vu-ke-toan-tron-goi\/\">B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_ke_toan_kiem_toan_uy_tin\"><\/span><b>Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9300\" aria-describedby=\"caption-attachment-9300\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9300\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-kiem-toan-uy-tin.jpg\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-kiem-toan-uy-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-kiem-toan-uy-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-kiem-toan-uy-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-kiem-toan-uy-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-ke-toan-kiem-toan-uy-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9300\" class=\"wp-caption-text\">Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_kiem_toan\"><\/span><b>C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 xu\u1ea5t tr\u00ecnh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh c\u00f2n hi\u1ec7u l\u1ef1c, tr\u00e1nh h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng &#8220;chui&#8221; ho\u1eb7c kh\u00f4ng \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 ph\u00f9 h\u1ee3p. V\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP, ch\u00ednh doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 c\u0169ng c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t n\u1ebfu thu\u00ea \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_ngu_ke_toan_vien_kiem_toan_vien_co_chung_chi_hanh_nghe_hop_le\"><\/span><b>\u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 h\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea7n l\u1edbn v\u00e0o n\u0103ng l\u1ef1c \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n. Doanh nghi\u1ec7p n\u00ean t\u00ecm hi\u1ec3u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, k\u1ebf to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111ang l\u00e0m vi\u1ec7c ch\u00ednh th\u1ee9c t\u1ea1i \u0111\u01a1n v\u1ecb, c\u0169ng nh\u01b0 t\u1ea7n su\u1ea5t h\u1ecd tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bao_hiem_trach_nhiem_nghe_nghiep_theo_quy_dinh_moi\"><\/span><b>C\u00f3 b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/9\/2026, theo Th\u00f4ng t\u01b0 76\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 mua b\u1ea3o hi\u1ec3m nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho kh\u00e1ch h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh sai s\u00f3t ngh\u1ec1 nghi\u1ec7p. \u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m h\u01a1n khi l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n trong giai \u0111o\u1ea1n t\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_thuc_te_phu_hop_voi_nganh_nghe_quy_mo_doanh_nghiep\"><\/span><b>Kinh nghi\u1ec7m th\u1ef1c t\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1, quy m\u00f4 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i l\u0129nh v\u1ef1c kinh doanh (s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i&#8230;) c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 h\u1ea1ch to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n ri\u00eang. Doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m tri\u1ec3n khai th\u1ef1c t\u1ebf trong \u0111\u00fang l\u0129nh v\u1ef1c c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n, x\u1eed l\u00fd s\u1ed1 li\u1ec7u s\u00e1t v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/top-10-cong-ty-ke-toan-kiem-toan-uy-tin\/\">Top 10 c\u00f4ng ty k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cung_cap_dich_vu_ke_toan_kiem_toan\"><\/span><b>Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c, MAN x\u00e2y d\u1ef1ng quy tr\u00ecnh tri\u1ec3n khai b\u00e0i b\u1ea3n, r\u00f5 r\u00e0ng theo t\u1eebng b\u01b0\u1edbc c\u1ee5 th\u1ec3 nh\u01b0 sau:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_danh_gia_hien_trang_so_sach_ke_toan\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t, \u0111\u00e1nh gi\u00e1 hi\u1ec7n tr\u1ea1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n s\u1ebd ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9 t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb, h\u1ec7 th\u1ed1ng h\u1ea1ch to\u00e1n hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 b\u00e1o gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ky_hop_dong_thong_nhat_pham_vi_cong_viec\"><\/span><b>B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng, th\u1ed1ng nh\u1ea5t ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai b\u00ean ti\u1ebfn h\u00e0nh k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi c\u00f4ng vi\u1ec7c (k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c c\u1ea3 hai), th\u1eddi gian th\u1ef1c hi\u1ec7n, tr\u00e1ch nhi\u1ec7m c\u00e1c b\u00ean, m\u1ee9c ph\u00ed v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Trien_khai_cong_tac_ke_toan_kiem_toan_theo_chuan_muc_hien_hanh\"><\/span><b>B\u01b0\u1edbc 3: Tri\u1ec3n khai c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n theo chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean m\u00f4n ti\u1ebfn h\u00e0nh thu th\u1eadp ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (\u0111\u1ed1i v\u1edbi ph\u1ea7n k\u1ebf to\u00e1n), ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi ph\u1ea7n ki\u1ec3m to\u00e1n), \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh trong su\u1ed1t qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ban_giao_bao_cao_tu_van_sau_dich_vu\"><\/span><b>B\u01b0\u1edbc 4: B\u00e0n giao b\u00e1o c\u00e1o, t\u01b0 v\u1ea5n sau d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t, MAN s\u1ebd ti\u1ebfn h\u00e0nh b\u00e0n giao b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (k\u00e8m \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean n\u1ebfu c\u00f3) cho doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi t\u01b0 v\u1ea5n c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1ed3n \u0111\u1ecdng, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc khi c\u1ea7n thi\u1ebft.\u00a0<\/span><\/p>\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;\">Tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong giai \u0111o\u1ea1n 2025 &#8211; 2026, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng h\u1ee3p t\u00e1c c\u00f9ng \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 t\u1eadp trung ngu\u1ed3n l\u1ef1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i. T\u1eeb vi\u1ec7c ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai thu\u1ebf cho \u0111\u1ebfn ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7, t\u1ea5t c\u1ea3 \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi \u0111\u1ed9i ng\u0169 c\u00f3 chuy\u00ean m\u00f4n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n \u0111\u00e1ng tin c\u1eady, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean &#8211; ki\u1ec3m to\u00e1n vi\u00ean gi\u00e0u kinh nghi\u1ec7m. v\u00e0 lu\u00f4n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t, h\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">\uc5f0\ub77d\ud558\ub2e4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t mi\u1ec5n ph\u00ed v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/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=\"Dich_vu_ke_toan_kiem_toan_co_bat_buoc_voi_doanh_nghiep_nho_khong\"><\/span>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u1eabn c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, h\u1ea1ch to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n, ngay c\u1ea3 khi doanh nghi\u1ec7p ch\u01b0a thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_can_kiem_toan_bao_cao_tai_chinh_nam_dau_tien_khong\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec1u n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hay kh\u00f4ng (v\u00ed d\u1ee5 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng ph\u1ea3i ki\u1ec3m to\u00e1n ngay t\u1eeb n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_chua_phat_sinh_doanh_thu_co_can_dung_dich_vu_ke_toan_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo Lu\u1eadt K\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ngay t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, k\u1ec3 c\u1ea3 khi ch\u01b0a ph\u00e1t sinh doanh thu, v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.                    <\/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=\"Thue_dich_vu_ke_toan_kiem_toan_ben_ngoai_co_an_toan_ve_bao_mat_so_lieu_khong\"><\/span>Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i c\u00f3 an to\u00e0n v\u1ec1 b\u1ea3o m\u1eadt s\u1ed1 li\u1ec7u kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn lu\u00f4n c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, \u0111\u1ed3ng th\u1eddi ki\u1ec3m to\u00e1n vi\u00ean, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ea3i tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_tu_lam_ke_toan_noi_bo_co_nen_chuyen_sang_thue_dich_vu_ke_toan_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p \u0111ang t\u1ef1 l\u00e0m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 n\u00ean chuy\u1ec3n sang thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ph\u00f9 h\u1ee3p khi doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean t\u1ee5c thay \u0111\u1ed5i (nh\u01b0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u00e1c ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u1edbi), mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed nh\u00e2n s\u1ef1, ho\u1eb7c chu\u1ea9n b\u1ecb b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u00ea song song, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u1eaft b\u1ecf ho\u00e0n to\u00e0n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 m\u00e0 ch\u1ec9 chuy\u1ec3n giao ph\u1ea7n vi\u1ec7c chuy\u00ean s\u00e2u cho \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5.                     <\/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\": \"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. 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Theo Lu\u1eadt K\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ngay t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, k\u1ec3 c\u1ea3 khi ch\u01b0a ph\u00e1t sinh doanh thu, v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.\"\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\": \"Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i c\u00f3 an to\u00e0n v\u1ec1 b\u1ea3o m\u1eadt s\u1ed1 li\u1ec7u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"MAN cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n uy t\u00edn lu\u00f4n c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, \u0111\u1ed3ng th\u1eddi ki\u1ec3m to\u00e1n vi\u00ean, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ea3i tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.\"\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\": \"Doanh nghi\u1ec7p \u0111ang t\u1ef1 l\u00e0m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 n\u00ean chuy\u1ec3n sang thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ph\u00f9 h\u1ee3p khi doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean t\u1ee5c thay \u0111\u1ed5i (nh\u01b0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u00e1c ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u1edbi), mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed nh\u00e2n s\u1ef1, ho\u1eb7c chu\u1ea9n b\u1ecb b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u00ea song song, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u1eaft b\u1ecf ho\u00e0n to\u00e0n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 m\u00e0 ch\u1ec9 chuy\u1ec3n giao ph\u1ea7n vi\u1ec7c chuy\u00ean s\u00e2u cho \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5.\"\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>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi kh\u00f4ng \u00edt \u00e1p l\u1ef1c tu\u00e2n th\u1ee7. Ch\u1ec9 t\u00ednh ri\u00eang giai \u0111o\u1ea1n 2025 &#8211; 2026, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9296","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\/9296","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=9296"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9296\/revisions"}],"predecessor-version":[{"id":9301,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9296\/revisions\/9301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9297"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}