{"id":9785,"date":"2026-09-08T14:59:50","date_gmt":"2026-09-08T07:59:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9785"},"modified":"2026-09-08T14:59:50","modified_gmt":"2026-09-08T07:59:50","slug":"dieu-kien-de-mo-cong-ty-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/","title":{"rendered":"\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74: \ucd5c\uc2e0 \uc5c5\ub370\uc774\ud2b8"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c \uc815\ubd80\uac00 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uc885\uc744 \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c \ubaa9\ub85d\uc5d0\uc11c \uacf5\uc2dd\uc801\uc73c\ub85c \uc81c\uc678\ud558\uba74\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74\uc774 \uc644\uc804\ud788 \ubc14\ub00c\uc5c8\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ub9ce\uc740 \uae30\uc874 \ubb38\uc11c\uc640 \uae30\uc0ac\uc5d0\uc11c\ub294 \uc5ec\uc804\ud788 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \uc870\uac74\uc744 \uc81c\uc2dc\ud558\uace0 \uc788\ub294\ub370, \uc774\ub294 \ub354 \uc774\uc0c1 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \ubc95\uc801 \uadfc\uac70\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uace0, \uc0ac\uc5c5\uccb4\uac00 \uc5ec\uc804\ud788 \ucda9\uc871\ud574\uc57c \ud560 \uc694\uac74\uacfc \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc804\uc5d0 \uc720\uc758\ud574\uc57c \ud560 \uc704\ud5d8 \uc694\uc18c\ub97c \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Vi_sao_cau_hoi_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_dang_gay_tranh_cai_trong_nam_2026\" >2026\ub144\uc5d0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74\uc5d0 \ub300\ud55c \ub17c\ub780\uc774 \uc77c\uc5b4\ub098\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Can_cu_phap_ly_xac_dinh_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay\" >\uc624\ub298\ub0a0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc870\uac74\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Luat_Ke_toan_2015_Khung_dieu_kien_truyen_thong\" >2015 \ud68c\uacc4\ubc95: \uc804\ud1b5\uc801\uc778 \uc870\uac74 \uccb4\uacc4<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Nghi_quyet_66172026NQ-CP_Dua_dich_vu_ke_toan_ra_khoi_danh_muc_nganh_nghe_kinh_doanh_co_dieu_kien\" >\uacb0\uc758\uc548 66.17\/2026\/NQ-CP: \uc870\uac74\ubd80 \uc0ac\uc5c5 \ubd80\ubb38 \ubaa9\ub85d\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uc678\ud569\ub2c8\ub2e4.<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Nghi_quyet_66182026NQ-CP_va_Cong_van_773QLKT-DN_Danh_sach_quy_dinh_chinh_thuc_tam_ngung_ap_dung\" >\uacb0\uc758\uc548 66.18\/2026\/NQ-CP \ubc0f \uacf5\uc2dd \uc11c\ud55c 773\/QLKT-DN: \uc801\uc6a9\uc774 \uc77c\uc2dc\uc801\uc73c\ub85c \uc911\ub2e8\ub41c \uacf5\uc2dd \uaddc\uc815 \ubaa9\ub85d.<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Vay_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_con_lai_nhung_gi\" >\uadf8\ub807\ub2e4\uba74 \uc624\ub298\ub0a0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \ub370 \ud544\uc694\ud55c \ub098\uba38\uc9c0 \uc694\uac74\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Khong_con_yeu_cau_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan\" >\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uc790\uaca9\uc99d \ubc1c\uae09 \uc694\uac74\uc740 \ub354 \uc774\uc0c1 \uc720\ud6a8\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Khong_con_yeu_cau_ke_toan_vien_hanh_nghe_gop_von_hoac_lam_nguoi_dai_dien_phap_luat\" >\uc774\uc81c \ud68c\uacc4\uc0ac\ub4e4\uc774 \uc790\ubcf8\uae08\uc744 \ucd9c\uc790\ud558\uac70\ub098 \ubc95\uc815 \ub300\ub9ac\uc778 \uc5ed\ud560\uc744 \ud560 \uc758\ubb34\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Khong_con_yeu_cau_chung_chi_ke_toan_vien_nhu_dieu_kien_tien_quyet\" >\uacf5\uc778\ud68c\uacc4\uc0ac \uc790\uaca9\uc99d\uc740 \ub354 \uc774\uc0c1 \ud544\uc218 \uc694\uac74\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Dieu_kien_nen_tang_van_phai_dap_ung_theo_Luat_Doanh_nghiep\" >\uae30\uc5c5\ubc95\uc5d0 \ub530\ub978 \uae30\ubcf8 \uc694\uac74\uc740 \uc5ec\uc804\ud788 \ucda9\uc871\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Quy_trinh_mo_cong_ty_dich_vu_ke_toan_trong_giai_doan_hau_kiem\" >\uac10\uc0ac \ud6c4 \ub2e8\uacc4\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \uacfc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Cong_ty_da_co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_truoc_0172026_thi_xu_ly_ra_sao\" >\ub9cc\uc57d \uc5b4\ub5a4 \ud68c\uc0ac\uac00 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc774\ubbf8 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc790\uaca9 \uc99d\uba85\uc11c\ub97c \ubcf4\uc720\ud558\uace0 \uc788\ub2e4\uba74 \uc5b4\ub5bb\uac8c \ub420\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Rui_ro_phap_ly_can_luu_y_trong_giai_doan_chuyen_tiep_den_28022027\" >2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0\uc758 \uc804\ud658 \uae30\uac04 \ub3d9\uc548 \uc720\uc758\ud574\uc57c \ud560 \ubc95\uc801 \uc704\ud5d8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Cau_hoi_thuong_gap_ve_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_co_con_yeu_cau_chung_chi_ke_toan_vien_khong\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub824\uba74 \uacf5\uc778 \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d\uc774 \uc5ec\uc804\ud788 \ud544\uc694\ud55c\uac00\uc694?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Co_con_phai_xin_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_khong\" >\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \uc5ec\uc804\ud788 \uc790\uaca9\uc99d\uc744 \uc2e0\uccad\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Cong_ty_dich_vu_ke_toan_da_duoc_cap_Giay_chung_nhan_truoc_0172026_co_phai_lam_lai_thu_tuc_khong\" >2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc778\uc99d\uc11c\ub97c \ubc1c\uae09\ubc1b\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub294 \uc7ac\uc2e0\uccad\ud574\uc57c \ud569\ub2c8\uae4c?<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Co_che_hau_kiem_trong_linh_vuc_dich_vu_ke_toan_hoat_dong_nhu_the_nao\" >\ud68c\uacc4 \uc11c\ube44\uc2a4 \ubd80\ubb38\uc5d0\uc11c \uc0ac\ud6c4 \uac10\uc0ac \uba54\ucee4\ub2c8\uc998\uc740 \uc5b4\ub5bb\uac8c \uc791\ub3d9\ud569\ub2c8\uae4c?<\/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\/dieu-kien-de-mo-cong-ty-dich-vu-ke-toan\/#Loai_hinh_doanh_nghiep_nao_duoc_phep_kinh_doanh_dich_vu_ke_toan_trong_giai_doan_hien_nay\" >\ud604\uc7ac \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\ub294 \uc0ac\uc5c5\uccb4 \uc720\ud615\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_dang_gay_tranh_cai_trong_nam_2026\"><\/span><b>2026\ub144\uc5d0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74\uc5d0 \ub300\ud55c \ub17c\ub780\uc774 \uc77c\uc5b4\ub098\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c0\uae08 \uc628\ub77c\uc778\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc704\ud55c \uc694\uac74\uc744 \uac80\uc0c9\ud574 \ubcf4\uba74 \uc11c\ub85c \uc0c1\ucda9\ub418\ub294 \ub450 \uac00\uc9c0 \uc815\ubcf4\ub97c \uc811\ud558\uac8c \ub420 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud55c\ucabd\uc5d0\uc11c\ub294 \ucd5c\uc18c \ub450 \uba85\uc758 \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \uc790\ubcf8\uae08\uc744 \ucd9c\uc790\ud574\uc57c \ud558\uace0, \ubc95\uc815\ub300\ub9ac\uc778\uc740 \uacf5\uc778\ud68c\uacc4\uc0ac\uc5ec\uc57c \ud558\uba70, \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud574\uc57c \ud55c\ub2e4\uace0 \uc8fc\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc18\ub300\ud3b8\uc5d0\uc11c\ub294 \uadf8\ub7ec\ud55c \uc870\uac74\ub4e4\uc774 \ubaa8\ub450 \ud3d0\uc9c0\ub418\uc5c8\ub2e4\uace0 \uc8fc\uc7a5\ud569\ub2c8\ub2e4. \ub450 \uac00\uc9c0 \ubaa8\ub450 \ud55c\ub54c\ub294 \uc0ac\uc2e4\uc774\uc5c8\uc9c0\ub9cc, \uc2dc\uae30\ub9cc \ub2ec\ub790\uc744 \ubfd0\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uae4c\uc9c0 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub294 \ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638 \uc81c58\uc870\ubd80\ud130 \uc81c65\uc870\uc5d0 \uba85\uc2dc\ub41c \uc870\uac74\ubd80 \uc0ac\uc5c5 \ubd84\uc57c\uc600\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc815\ubd80\ub294 \ud68c\uacc4 \ubd84\uc57c\uc5d0 \ub300\ud55c \ub300\ub300\uc801\uc778 \uac1c\ud601\uc744 \uc2dc\ud589\ud558\ub294 \ub450 \ucc28\ub840\uc758 \uc5f0\uc18d\uc801\uc778 \uacb0\uc758\uc548\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-quyet-66-17-2026-NQ-CP-cat-giam-nganh-nghe-dau-tu-kinh-doanh-co-dieu-kien-706041.aspx\" target=\"_blank\" rel=\"noopener\">\uacb0\uc758\uc548 66.17\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-66-18-2026-NQ-CP-phan-quyen-cat-giam-don-gian-hoa-thu-tuc-hanh-chinh-706220.aspx\" target=\"_blank\" rel=\"noopener\">\uacb0\uc758\uc548 66.18\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc774\ub85c \uc778\ud574 \uae30\uc874\uc758 \ubaa8\ub4e0 \uc870\uac74 \uccb4\uacc4\uac00 \uc77c\uc2dc\uc801\uc73c\ub85c \ud6a8\ub825\uc744 \uc783\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c 2026\ub144\uc5d0\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74\uc5d0 \ub300\ud55c \uac80\uc0c9\ub7c9\uc774 \uc720\ub09c\ud788 \ub192\uc544\uc84c\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \uc55e\uc73c\ub85c \ubb34\uc5c7\uc744 \ub354 \ud574\uc57c \ud558\ub294\uc9c0 \uc815\ud655\ud788 \uc54c\uc544\uc57c \ud558\uace0, \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\ub824\ub294 \uc0ac\ub78c\ub4e4\uc740 \uadf8 \uacfc\uc815\uc774 \uc5bc\ub9c8\ub098 \uac04\uc18c\ud654\ub418\uc5c8\ub294\uc9c0 \uc54c\uace0 \uc2f6\uc5b4\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c \uc138 \ubd80\ub958\uc758 \uc0ac\ub78c\ub4e4\uc774 \uc774 \ub0b4\uc6a9\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc0ac,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uac10\uc0ac\uc778\uc740 \uc790\uc2e0\uc758 \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\ub294 \uac83\uc744 \uace0\ub824\ud558\uace0 \uc788\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc874 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc5c5\uccb4\ub294 \uae30\uc874 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc774 \uc5ec\uc804\ud788 \uc720\ud6a8\ud55c\uc9c0 \uc54c\uc544\uc57c \ud558\uba70, \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc758\ub8b0\ud558\ub294 \uace0\uac1d\uc740 \uc801\ud569\ud55c \ud30c\ud2b8\ub108\ub97c \uc120\ud0dd\ud558\uae30 \uc704\ud574 \ubc95\uc801 \ub9e5\ub77d\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay\"><\/span><b>\uc624\ub298\ub0a0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc870\uac74\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9788\" aria-describedby=\"caption-attachment-9788\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9788\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9788\" class=\"wp-caption-text\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc870\uac74\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc694\uac74\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc5d0 \uc815\ud655\ud558\uac8c \ub2f5\ud558\ub824\uba74, \ubc1c\ud589 \uc21c\uc11c\ub300\ub85c \uc138 \uac00\uc9c0 \uc11c\ub958\ub97c \ub098\ub780\ud788 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Ke_toan_2015_Khung_dieu_kien_truyen_thong\"><\/span><b>2015 \ud68c\uacc4\ubc95: \uc804\ud1b5\uc801\uc778 \uc870\uac74 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc624\ub7ab\ub3d9\uc548 \uc774\uac83\uc774 \uc720\uc77c\ud55c \uadfc\uac70\uc600\uc2b5\ub2c8\ub2e4. \ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638\ub294 \uad6c\uc131\uc6d0\uc774 2\uba85 \uc774\uc0c1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uac00 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub824\uba74 \ucd5c\uc18c 2\uba85\uc758 \ucd9c\uc790 \uad6c\uc131\uc6d0\uc774 \uacf5\uc778\ud68c\uacc4\uc0ac\uc5ec\uc57c \ud558\uba70, \ubc95\uc815\ub300\ub9ac\uc778, \uc774\uc0ac \ub610\ub294 \ub300\ud45c\uc774\uc0ac\uac00 \uacf5\uc778\ud68c\uacc4\uc0ac\uc5ec\uc57c \ud558\uace0, \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc790\uaca9\uc99d\uba85\uc11c\ub97c \ubc1c\uae09\ubc1b\uc544\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud569\uba85\ud68c\uc0ac\uc640 \uac1c\uc778\uc0ac\uc5c5\uc790\ub294 \uc2e4\ubb34 \ud68c\uacc4\uc0ac \uc218\uc5d0 \uad00\ud574 \uc720\uc0ac\ud55c \uc694\uac74\uc744 \uac16\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc9c1\uc5c5\uc5d0 \uc885\uc0ac\ud558\uace0\uc790 \ud558\ub294 \uac1c\uc778\uc740 \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d \ub610\ub294 \uac10\uc0ac \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud558\uace0, \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc744 \ud558\uace0, \ub9e4\ub144 \uc804\ubb38\uc131 \uac1c\ubc1c \uad50\uc721\uc5d0 \ucc38\uc5ec\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ubc95\uc801 \ud2c0\uc740 \uc131\ubb38\ubc95\uc0c1\uc73c\ub85c\ub294 \uadf8\ub300\ub85c \uc720\uc9c0\ub418\uc9c0\ub9cc, \uc2dc\ud589\uc740 \uc911\ub2e8\ub41c \uc0c1\ud0dc\uc774\uba70, \ubc14\ub85c \uc774 \uc810\uc774 \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc744 \ud63c\ub780\uc2a4\ub7fd\uac8c \ud558\ub294 \ud575\uc2ec\uc801\uc778 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_66172026NQ-CP_Dua_dich_vu_ke_toan_ra_khoi_danh_muc_nganh_nghe_kinh_doanh_co_dieu_kien\"><\/span><b>\uacb0\uc758\uc548 66.17\/2026\/NQ-CP: \uc870\uac74\ubd80 \uc0ac\uc5c5 \ubd80\ubb38 \ubaa9\ub85d\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uc678\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 5\uc6d4 15\uc77c, \uc815\ubd80\ub294 \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c\ub97c \ucd95\uc18c \ubc0f \uc218\uc815\ud558\ub294 \ub0b4\uc6a9\uc758 \uacb0\uc758\uc548 66.17\/2026\/NQ-CP\ub97c \ubc1c\ud45c\ud588\uc73c\uba70, \uc774\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub429\ub2c8\ub2e4. \uc774 \uacb0\uc758\uc548\uc5d0 \ub530\ub77c \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c\uc758 \uc218\ub294 198\uac1c\uc5d0\uc11c 142\uac1c\ub85c \uac10\uc18c\ud588\uc73c\uba70, \ud22c\uc790\ubc95\uc5d0 \uba85\uc2dc\ub41c \uc870\uac74\ubd80 \ud22c\uc790 \ubc0f \uc0ac\uc5c5 \ubd84\uc57c \ubaa9\ub85d\uc5d0\uc11c &quot;\ud68c\uacc4 \uc11c\ube44\uc2a4&quot;\uac00 \uacf5\uc2dd\uc801\uc73c\ub85c \uc81c\uc678\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ubc95\uc801\uc778 \uad00\uc810\uc5d0\uc11c \ubcfc \ub54c, \uc774\uac83\uc774 \uac00\uc7a5 \uc911\uc694\ud55c \uc804\ud658\uc810\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc0ac\uc5c5\uc774 \ub354 \uc774\uc0c1 \uc870\uac74\ubd80 \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \uc544\ub2c8\uac8c \ub418\uba74, \ud574\ub2f9 \uc0ac\uc5c5\uc740 \uc6b4\uc601 \uc804\uc5d0 \ud544\uc218 \uc694\uac74\uc744 \ucda9\uc871\ud558\uace0 \uc785\uc99d\ud560 \uc758\ubb34\uac00 \ub354 \uc774\uc0c1 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_66182026NQ-CP_va_Cong_van_773QLKT-DN_Danh_sach_quy_dinh_chinh_thuc_tam_ngung_ap_dung\"><\/span><b>\uacb0\uc758\uc548 66.18\/2026\/NQ-CP \ubc0f \uacf5\uc2dd \uc11c\ud55c 773\/QLKT-DN: \uc801\uc6a9\uc774 \uc77c\uc2dc\uc801\uc73c\ub85c \uc911\ub2e8\ub41c \uacf5\uc2dd \uaddc\uc815 \ubaa9\ub85d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0, \ud589\uc815 \uc808\ucc28 \ubc0f \uc0ac\uc5c5 \ud658\uacbd\uc758 \ubd84\uad8c\ud654, \ucd95\uc18c \ubc0f \uac04\uc18c\ud654\uc5d0 \uad00\ud55c 2026\ub144 5\uc6d4 18\uc77c\uc790 \uacb0\uc758\uc548 66.18\/2026\/NQ-CP\uc5d0\uc11c\ub294 \ubd80\ub85d I.7(\ud68c\uacc4 \ubd84\uc57c) B\ud56d\uc5d0 \ub354 \uc774\uc0c1 \uc2dc\ud589\ub418\uc9c0 \uc54a\ub294 \uaddc\uc815\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ud588\uc2b5\ub2c8\ub2e4. 2026\ub144 5\uc6d4 22\uc77c, \uc7ac\uc815\ubd80 \uc0b0\ud558 \ud68c\uacc4\uac10\uc0ac\uad00\ub9ac\uac10\ub3c5\uad6d\uc740 \uc0c1\uc138\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\uace0 \uba85\ud655\ud788 \ud655\uc778\ud558\ub294 \uacf5\ubb38 773\/QLKT-DN\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c60\uc870, \uc81c61\uc870, \uc81c62\uc870, \uc81c63\uc870 \ubc0f \uc81c64\uc870\uc5d0 \uaddc\uc815\ub41c \ud68c\uacc4\uc11c\ube44\uc2a4\uc0ac\uc5c5\uc790 \uc790\uaca9\uc99d \ubc1c\uae09 \uc870\uac74, \uc2e0\uccad \uc11c\ub958, \ubc1c\uae09 \ubc0f \uc7ac\ubc1c\uae09 \uae30\ud55c, \ubc1c\uae09 \ubc0f \uc7ac\ubc1c\uae09 \uc218\uc218\ub8cc\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc740 \uc810, \uc81c58\uc870\uc5d0 \uaddc\uc815\ub41c \ud68c\uacc4\uc11c\ube44\uc2a4\uc2e4\ubb34\ub4f1\ub85d\uc99d \ubc1c\uae09, \ucde8\uc18c \ubc0f \uad00\ub9ac\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc2dc\ud589\ud558\uc9c0 \uc54a\uc740 \uc810, \uc81c65\uc870\uc5d0 \uaddc\uc815\ub41c \ud68c\uacc4\uc11c\ube44\uc2a4\uc0ac\uc5c5\uc790 \uac00\uad6c\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc2dc\ud589\ud558\uc9c0 \uc54a\uc740 \uc810, \uadf8\ub9ac\uace0 \ud68c\uacc4\uc0ac\ub4e4\uc744 \uc704\ud55c \uc5f0\uac04 \uc9c0\uc2dd \uac31\uc2e0 \uc694\uac74\uc744 \uaddc\uc815\ud558\uc9c0 \uc54a\uc740 \uc810\uc744 \uc9c0\uc801\ud569\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub450 \uacb0\uc758\uc548\uc740 \ubaa8\ub450 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0 \ud6a8\ub825\uc744 \uac16\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac1c\uc815 \ud68c\uacc4\ubc95 \ubc0f \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc758 \uacf5\uc2dd \uacf5\ud3ec\ub97c \uae30\ub2e4\ub9ac\ub294 \uacfc\ub3c4\uae30\uc801 \uae30\uac04\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_con_lai_nhung_gi\"><\/span><b>\uadf8\ub807\ub2e4\uba74 \uc624\ub298\ub0a0 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \ub370 \ud544\uc694\ud55c \ub098\uba38\uc9c0 \uc694\uac74\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc704\ud55c \uc694\uac74\uc774 \uc77c\ubc18 \uc0ac\uc5c5 \ubd84\uc57c \uc218\uc900\uc73c\ub85c \uac70\uc758 \ub418\ub3cc\uc544\uac11\ub2c8\ub2e4. \uc989, \uae30\uc5c5\uc740 \uae30\uc5c5\ubc95\uc5d0 \ub530\ub77c \ub4f1\ub85d\ub9cc \ud558\uba74 \ub418\uace0, \uc774\uc804\ucc98\ub7fc \ud2b9\uc815 \uc0b0\uc5c5 \ubd84\uc57c\uc5d0 \ub300\ud55c \uc804\ubb38 \uc694\uac74\uc744 \ucda9\uc871\ud560 \ud544\uc694\uac00 \uc5c6\uc73c\uba70, \uc0ac\uc804 \uac10\uc0ac \uac10\ub3c5\uc774 \uc544\ub2cc \uc0ac\ud6c4 \uac10\uc0ac \uac10\ub3c5\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_con_yeu_cau_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uc790\uaca9\uc99d \ubc1c\uae09 \uc694\uac74\uc740 \ub354 \uc774\uc0c1 \uc720\ud6a8\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc804\uc5d0\ub294 &quot;\ud558\uc704 \ud5c8\uac00&quot;\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ucde8\ub4dd\ud574\uc57c \ud588\uae30 \ub54c\ubb38\uc5d0 \ube44\uc6a9\uacfc \ub300\uae30 \uc2dc\uac04\uc774 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud604\uc7ac\ub294 2015\ub144 \ud68c\uacc4\ubc95 \uc81c60\uc870~\uc81c64\uc870\uc5d0 \ub530\ub978 \ud574\ub2f9 \ud5c8\uac00\uc99d \ubc1c\uae09 \ubc0f \uac31\uc2e0 \uc808\ucc28\uac00 \ud3d0\uc9c0\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc0ac\uc5c5\uc790\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc744 \uc644\ub8cc\ud558\ub294 \uc989\uc2dc \ucd94\uac00\uc801\uc778 \uc804\ubb38 \ud5c8\uac00 \uc808\ucc28\ub97c \uae30\ub2e4\ub9b4 \ud544\uc694 \uc5c6\uc774 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_con_yeu_cau_ke_toan_vien_hanh_nghe_gop_von_hoac_lam_nguoi_dai_dien_phap_luat\"><\/span><b>\uc774\uc81c \ud68c\uacc4\uc0ac\ub4e4\uc774 \uc790\ubcf8\uae08\uc744 \ucd9c\uc790\ud558\uac70\ub098 \ubc95\uc815 \ub300\ub9ac\uc778 \uc5ed\ud560\uc744 \ud560 \uc758\ubb34\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 66.18\/2026\/NQ-CP\uc5d0 \ub530\ub77c, 2015\ub144 \ud68c\uacc4\ubc95 \uc81c59\uc870 1\ud56d, 2\ud56d, 3\ud56d \ubc0f 4\ud56d a, b\ud638\uc5d0 \uaddc\uc815\ub41c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \uad00\ub828 \uc870\ud56d, \uc989 \ucd5c\uc18c 2\uba85\uc758 \ucd9c\uc790 \ud68c\uc6d0\uc774 \uacf5\uc778\ud68c\uacc4\uc0ac\uc5ec\uc57c \ud558\uace0 \ubc95\uc815\ub300\ub9ac\uc778, \uc774\uc0ac \ub610\ub294 \ub300\ud45c\uc774\uc0ac \ub610\ud55c \uacf5\uc778\ud68c\uacc4\uc0ac\uc5ec\uc57c \ud55c\ub2e4\ub294 \uc870\ud56d\uc740 \ub354 \uc774\uc0c1 \ud6a8\ub825\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \uc2dc\ud589\ub839 174\/2016\/ND-CP \uc81c26\uc870\uc5d0 \uaddc\uc815\ub41c \uc870\uc9c1 \ud68c\uc6d0\uc758 \ucd9c\uc790 \ube44\uc728 \uad00\ub828 \uc870\ud56d\ub3c4 \uc77c\uc2dc\uc801\uc73c\ub85c \ud6a8\ub825\uc774 \uc815\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_con_yeu_cau_chung_chi_ke_toan_vien_nhu_dieu_kien_tien_quyet\"><\/span><b>\uacf5\uc778\ud68c\uacc4\uc0ac \uc790\uaca9\uc99d\uc740 \ub354 \uc774\uc0c1 \ud544\uc218 \uc694\uac74\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \ubcc0\ud654\ub294 \ud68c\uacc4 \uc804\ubb38\uac00 \uac1c\uc778\uc5d0\uac8c \uac00\uc7a5 \ud070 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. 2015\ub144 \ud68c\uacc4\ubc95(\ubc95\ub960 \uc81c108\/2025\/QH15\ud638\ub85c \uac1c\uc815 \ubc0f \ubcf4\uc644\ub428) \uc81c57\uc870\uc758 \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d \uad00\ub828 \uaddc\uc815\uacfc \uc81c58\uc870\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \ub4f1\ub85d \uad00\ub828 \uaddc\uc815\uc774 \ub354 \uc774\uc0c1 \ud6a8\ub825\uc744 \uac16\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc989, \uac1c\uc778\uc774 \ud68c\uc0ac\ub97c \ud1b5\ud574 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ub354 \uc774\uc0c1 \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud558\uac70\ub098 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 \ub4f1\ub85d\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc29\ud5a5\uc740 \uc0ac\uc5c5 \ud658\uacbd\uc744 \uac04\uc18c\ud654\ud558\uae30 \uc704\ud574 \ud68c\uacc4\ubc95 \ubc0f \ub3c5\ub9bd \uac10\uc0ac\ubc95 \uac1c\uc815\uc548\uc5d0 \ub300\ud55c \uad6d\ud68c \uacbd\uc81c\uc7ac\uc815\uc704\uc6d0\ud68c \uc0c1\uc784\uc704\uc6d0\ud68c\uc758 \uc758\uacac \uc218\ub834 \uacfc\uc815\uc5d0\uc11c\ub3c4 \ud569\uc758\ub41c \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_nen_tang_van_phai_dap_ung_theo_Luat_Doanh_nghiep\"><\/span><b>\uae30\uc5c5\ubc95\uc5d0 \ub530\ub978 \uae30\ubcf8 \uc694\uac74\uc740 \uc5ec\uc804\ud788 \ucda9\uc871\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc704\ud55c \uc870\uac74\uc774 \uc804\ud600 \uc5c6\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\ub294 \uc5ec\uc804\ud788 \uae30\uc5c5\ubc95\uc758 \uc77c\ubc18 \uc694\uac74\uc744 \uc644\uc804\ud788 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc801\ud569\ud55c \uc0ac\uc5c5 \ud615\ud0dc(\uc720\ud55c\ucc45\uc784\ud68c\uc0ac, \uc8fc\uc2dd\ud68c\uc0ac, \ud569\uc790\ud68c\uc0ac, \uac1c\uc778\uc0ac\uc5c5\uccb4)\ub97c \uc120\ud0dd\ud558\uace0, \uc720\ud6a8\ud55c \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc744 \ud558\uace0, \ub4f1\ub85d\ub41c \uc0ac\ubb34\uc18c\ub97c \ubcf4\uc720\ud558\uace0, \ubbfc\ubc95\uc0c1 \uc77c\ubc18\uc801\uc778 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uc790\ubcf8\uae08\uc744 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, 2015\ub144 \ud68c\uacc4\ubc95 \uc81c52\uc870\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc218\ud589\ud560 \uc218 \uc5c6\ub294 \uc0ac\ub78c(\ubbf8\uc131\ub144\uc790, \ubc95\uc6d0 \ud310\uacb0\uc5d0 \uc758\ud574 \ud68c\uacc4 \uc5c5\ubb34 \uc218\ud589\uc774 \uae08\uc9c0\ub41c \uc0ac\ub78c, \ub3d9\uc77c \ubd80\uc11c \ub0b4 \ud68c\uacc4 \ubd80\uc11c\uc7a5\uc758 \uc9c1\uacc4 \uac00\uc871 \ud3ec\ud568)\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 \uc804\ubb38\uc9c1 \uc724\ub9ac \ubc0f \uc774\ud574 \ucda9\ub3cc\uc5d0 \uad00\ud55c \uaddc\uc815\uc774\ubbc0\ub85c \ud3d0\uc9c0 \ub300\uc0c1 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc544 \uacc4\uc18d \uc720\ud6a8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc804\ud658\uae30 \uaddc\uc815 \uc18d\uc5d0\uc11c \uc801\uc808\ud55c \uc720\ud615\uacfc \uc790\ubcf8 \uad6c\uc870\ub97c \uc5b4\ub5bb\uac8c \uacb0\uc815\ud574\uc57c \ud560\uc9c0 \uc5ec\uc804\ud788 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, \uc800\ud76c \uc11c\ube44\uc2a4\ub97c \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-dich-vu-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc0ac\uc548\ubcc4\ub85c \uac80\ud1a0\ub420 \uc608\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_mo_cong_ty_dich_vu_ke_toan_trong_giai_doan_hau_kiem\"><\/span><b>\uac10\uc0ac \ud6c4 \ub2e8\uacc4\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub294 \uacfc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uac10\uc0ac \ud6c4 \ub2e8\uacc4\uc5d0\uc11c \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc704\ud55c 5\ub2e8\uacc4 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1\ub2e8\uacc4 \u2013 \uc0ac\uc5c5 \uc720\ud615\uc744 \uc120\ud0dd\ud558\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uc790\ubcf8\uae08 \ucd9c\uc790 \ube44\uc728 \uc81c\ud55c\uc774 \ucca0\ud3d0\ub428\uc5d0 \ub530\ub77c \uae30\uc5c5\ub4e4\uc740 \uc790\ubcf8 \uc870\ub2ec \ubc0f \uacbd\uc601 \uc804\ub7b5\uc5d0 \ub530\ub77c 1\uc778 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac, \ub2e4\uc218 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac, \uc8fc\uc2dd\ud68c\uc0ac, \ud569\uba85\ud68c\uc0ac \ub610\ub294 \uac1c\uc778\uc0ac\uc5c5\uccb4 \ub4f1 \ub354\uc6b1 \uc720\uc5f0\ud55c \uc0ac\uc5c5 \ud615\ud0dc\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2\ub2e8\uacc4 \u2013 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc11c\ub958\ub97c \uc900\ube44\ud558\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\uc2e0\uccad \uc808\ucc28\ub294 \uae30\uc5c5\ubc95\uc758 \ud45c\uc900 \uc808\ucc28\ub97c \ub530\ub985\ub2c8\ub2e4. \uc989, \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc2e0\uccad\uc11c, \ud68c\uc0ac \uc815\uad00, \uc124\ub9bd\uc790 \ub610\ub294 \uc8fc\uc8fc \uba85\ub2e8, \ubc95\uc815 \ub300\ud45c\uc790 \ubc0f \ucd9c\uc790\uc790\uc758 \uac1c\uc778 \ubc95\uc801 \uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3\ub2e8\uacc4 \u2013 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \ubd80\ubb38 \ub4f1\ub85d: <\/b><span style=\"font-weight: 400;\">\uae30\ud68d\ud22c\uc790\ubd80(\ub610\ub294 \ud604\ud589 \uc774\uc911 \uc815\ubd80 \uccb4\uacc4\uc5d0 \ub530\ub978 \ud574\ub2f9 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uae30\uad00)\uc5d0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc744 \ud560 \ub54c \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub9de\ub294 \uc62c\ubc14\ub978 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ucf54\ub4dc\ub97c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4\ub2e8\uacc4 \u2013 \uc11c\ub958\uc0c1\uc73c\ub85c\ub294 \ub354 \uc774\uc0c1 \ud544\uc694\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \ub0b4\ubd80\uc801\uc73c\ub85c \uc804\ubb38 \uc5ed\ub7c9\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624. <\/b><span style=\"font-weight: 400;\">\ubc95\uc801 \uc694\uac74\uc774 \uc644\ud654\ub420 \ub54c \uac00\uc7a5 \uc27d\uac8c \uac04\uacfc\ub418\ub294 \ubd80\ubd84\uc774 \ubc14\ub85c \uc774 \uc810\uc785\ub2c8\ub2e4. \ud68c\uacc4 \uc790\uaca9\uc99d\uc774\ub098 \uc804\ubb38\uc9c1 \ub4f1\ub85d \uc694\uac74\uc774 \ud3d0\uc9c0\ub41c\ub2e4\uace0 \ud574\uc11c \uc11c\ube44\uc2a4 \ud488\uc9c8\uc5d0 \ub300\ud55c \uac80\ud1a0\uac00 \uc644\uc804\ud788 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc0ac\ud6c4 \uac80\uc0ac \uba54\ucee4\ub2c8\uc998\uc774 \ub3c4\uc785\ub418\uba74 \uc704\ud5d8\uc774 &quot;\uc6b4\uc601 \uc804&quot;\uc5d0\uc11c &quot;\uc6b4\uc601 \uc911 \ubc0f \uc6b4\uc601 \ud6c4&quot;\ub85c \uc774\uc804\ub429\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud5a5\ud6c4 \uac10\uc0ac \ubc0f \uac80\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc804\ubb38\uc9c1 \ucc45\uc784 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc9c4\uc815\uc73c\ub85c \uc790\uaca9\uc744 \uac16\ucd98 \uc804\ubb38\uac00 \ud300\uc744 \uc0ac\uc804\uc5d0 \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>5\ub2e8\uacc4 \u2013 \uc0ac\ud6c4 \uc810\uac80 \uc6b4\uc601 \ubc0f \uc790\uccb4 \ud3c9\uac00: S<\/b><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc744 \ubc1c\uae09\ubc1b\uc740 \ud6c4, \ud574\ub2f9 \uae30\uc5c5\uc740 \uc989\uc2dc \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc815\uae30\uc801\uc778 \uc0ac\uc804 \uac10\uc0ac\uc5d0\uc11c \uc704\ubc18 \uc0ac\ud56d\uc774 \ubc1c\uacac\ub418\uac70\ub098 \ud2b9\ubcc4 \uac10\uc0ac \uacc4\ud68d\uc5d0 \ub530\ub77c \uc0ac\ud6c4 \uac10\uc0ac \ubc0f \uc810\uac80\uc73c\ub85c \uc804\ud658\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_da_co_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_truoc_0172026_thi_xu_ly_ra_sao\"><\/span><b>\ub9cc\uc57d \uc5b4\ub5a4 \ud68c\uc0ac\uac00 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc774\ubbf8 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc790\uaca9 \uc99d\uba85\uc11c\ub97c \ubcf4\uc720\ud558\uace0 \uc788\ub2e4\uba74 \uc5b4\ub5bb\uac8c \ub420\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub9ce\uc740 \uc0ac\uc5c5\uccb4\ub4e4\uc774 \uc9c1\uba74\ud558\ub294 \uc2e4\uc9c8\uc801\uc778 \ubb38\uc81c\uc785\ub2c8\ub2e4. \uc544\ub798 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Ke-toan-Kiem-toan\/Cong-van-773-QLKT-DN-2026-trien-khai-thi-hanh-66-17-2026-NQ-CP-lien-quan-den-dich-vu-ke-toan-706430.aspx\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd \ubb38\uc11c 773\/QLKT-DN<\/a><\/span><\/strong><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc7ac\uc815\ubd80\uc5d0\uc11c \ubc1c\uae09\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc790\uaca9 \uc99d\uba85\uc11c \ubc0f \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc2e4\ubb34 \ub4f1\ub85d\uc99d\uc73c\ub85c\uc11c \ub9cc\ub8cc\ub418\uc9c0 \uc54a\uc558\uac70\ub098 \ub9cc\ub8cc\uc77c\uc5d0 \ub3c4\ub2ec\ud55c \uac83\uc740 \ub9cc\ub8cc\uc77c\uae4c\uc9c0 \ubc95\uc5d0 \ub530\ub77c \uacc4\uc18d \uc801\uc6a9 \ubc0f \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc989, \uc0ac\uc5c5\uc790\ub294 \uc720\ud6a8\ud55c \uc778\uc99d\uc11c\ub97c \ubc18\ub0a9\ud560 \ud544\uc694\uac00 \uc5c6\uc73c\uba70, 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2027\ub144 2\uc6d4 28\uc77c \uc0ac\uc774\uc5d0 \uc778\uc99d\uc11c \ub9cc\ub8cc\uac00 \uc784\ubc15\ud558\ub354\ub77c\ub3c4 \uac71\uc815\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uae30\uc874 \uc808\ucc28\uc5d0 \ub530\ub978 \uac31\uc2e0 \uc808\ucc28\uac00 \uc77c\uc2dc\uc801\uc73c\ub85c \uc911\ub2e8\ub418\uc5c8\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_can_luu_y_trong_giai_doan_chuyen_tiep_den_28022027\"><\/span><b>2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0\uc758 \uc804\ud658 \uae30\uac04 \ub3d9\uc548 \uc720\uc758\ud574\uc57c \ud560 \ubc95\uc801 \uc704\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9787\" aria-describedby=\"caption-attachment-9787\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9787\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd c\u1ea7n l\u01b0u \u00fd trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-de-mo-cong-ty-dich-vu-ke-toan-va-rui-ro-phap-ly-can-luu-y-trong-giai-doan-chuyen-tiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9787\" class=\"wp-caption-text\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74 \ubc0f \uc804\ud658 \uae30\uac04 \ub3d9\uc548 \uc8fc\uc758\ud574\uc57c \ud560 \ubc95\uc801 \uc704\ud5d8.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae30\uac04 \ub3d9\uc548 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc704\ud55c \uc694\uac74\uc740 \uac04\ub2e8\ud558\uc9c0\ub9cc, \uae30\uc5c5\ub4e4\uc740 \uc124\ub9bd \uc2dc\uae30\ub97c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc2e0\uc911\ud558\uac8c \uace0\ub824\ud574\uc57c \ud560 \uc704\ud5d8 \uc694\uc18c\ub4e4\uc774 \uc874\uc7ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uccab\uc9f8, \uc774\ub294 \uacfc\ub3c4\uae30\uc801 \ub2e8\uacc4\uc774\uc9c0 \uc601\uad6c\uc801\uc778 \uc0c1\ud0dc\uac00 \uc544\ub2d9\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 66.17\/2026\/NQ-CP \ubc0f 66.18\/2026\/NQ-CP\ub294 \uad6d\ud68c\uc5d0\uc11c \uac1c\uc815 \ud68c\uacc4\ubc95 \ubc0f \ub3c5\ub9bd\uac10\uc0ac\ubc95\uc774 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2b9\uc778\ub420 \ub54c\uae4c\uc9c0 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0 \uc720\ud6a8\ud569\ub2c8\ub2e4. \ud604\uc7ac \ub17c\uc758 \ucd94\uc138\ub294 \uc0ac\uc5c5 \uc870\uac74 \ud3d0\uc9c0 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc870\uac74\uc73c\ub85c\uc11c \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d \uc694\uad6c \uc0ac\ud56d \ud3d0\uc9c0\ub97c \uc720\uc9c0\ud558\ub294 \ubc29\ud5a5\uc73c\ub85c \uae30\uc6b8\uace0 \uc788\uc9c0\ub9cc, <\/span><b>\ubcf8 \ubb38\uc11c\ub294 \uc544\uc9c1 \ucd08\uc548\uc774\uba70, \ucd5c\uc885 \ub0b4\uc6a9\uc740 \ubc1c\ud589 \uc804\uc5d0 \uc218\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub458\uc9f8\ub85c, \uc0ac\ud6c4 \uac10\uc0ac \uba54\ucee4\ub2c8\uc998\uc740 \uacbd\uc601\uc758 \ud5c8\uc220\ud568\uc744 \uc758\ubbf8\ud558\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uc0ac\uc804 \uac10\uc0ac \uc694\uac74 \ud3d0\uc9c0\ub294 \uaddc\uc815 \uc900\uc218\uc5d0 \ub300\ud55c \uc555\ub825\uc744 \uc6b4\uc601 \ub2e8\uacc4\ub85c \uc62e\uaca8\ub193\uc2b5\ub2c8\ub2e4. \uc9c4\uc815\ud55c \uc804\ubb38\uc131\uc774 \ubd80\uc871\ud55c \uae30\uc5c5\uc740 \uc0ac\ud6c4 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uace0\uac1d\uc758 \ud68c\uacc4 \uae30\ub85d\uc5d0 \uc911\ub300\ud55c \uc624\ub958\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0, \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294, \ud639\uc740 \ub354\uc6b1 \uc2ec\uac01\ud55c \ubc95\uc801 \ubc0f \ud3c9\ud310\uc0c1\uc758 \uacb0\uacfc\ub97c \uc9c1\uba74\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc14b\uc9f8, \uc815\ubcf4 \ubd80\uc871\uc740 \uc5ed\ub7c9\uc774 \ubd80\uc871\ud55c \uc5c5\uccb4\ub4e4\uc774 \uc2dc\uc7a5\uc5d0 \uc9c4\ucd9c\ud558\uae30 \uc27d\uac8c \ub9cc\ub4ed\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uc5c5\uacc4 \uc9c4\uc785 \uc7a5\ubcbd\uc774 \ud06c\uac8c \ub0ae\uc544\uc9d0\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uace0\uc6a9\ud558\ub294 \uace0\uac1d\uc740 \uc774\uc804\ucc98\ub7fc \ub2e8\uc21c\ud788 \uc790\uaca9\uc99d\uc5d0\ub9cc \uc758\uc874\ud558\uae30\ubcf4\ub2e4\ub294 \ud30c\ud2b8\ub108\uc758 \uc2e4\uc81c \uc5ed\ub7c9\uc744 \ub354\uc6b1 \uc2e0\uc911\ud558\uac8c \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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;\">2026\ub144 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc870\uac74\uc740 \ud070 \ubcc0\ud654\ub97c \uacaa\uc5c8\uc2b5\ub2c8\ub2e4. \uae30\uc874\uc758 \uc778\uc99d, \uc790\ubcf8\uae08 \ucd9c\uc790 \ube44\uc728, \ud558\uc704 \ud5c8\uac00 \ub4f1 \ub2e4\uc591\ud55c \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud558\ub294 \uc870\uac74\ubd80 \uc0ac\uc5c5\uc5d0\uc11c \uc0ac\ud6c4 \uac10\uc0ac\ub97c \ud1b5\ud55c \uac10\ub3c5 \ud558\uc5d0 \uac70\uc758 \uc790\uc720\ub85c\uc6b4 \uc2dc\uc7a5 \uc9c4\uc785\uc774 \uac00\ub2a5\ud55c \uccb4\uc81c\ub85c \uc804\ud658\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0\ub294 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30 \uc704\ud574 2015\ub144 \ud68c\uacc4\ubc95 \uc81c58\uc870\ubd80\ud130 \uc81c65\uc870\uc5d0 \uba85\uc2dc\ub41c \ud2b9\ubcc4 \uc694\uac74\uc744 \ucda9\uc871\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubc95 \uac1c\uc815\uc744 \uae30\ub2e4\ub9ac\ub294 \ub3d9\uc548 \uc801\uc6a9\ub418\ub294 \uc77c\uc2dc\uc801\uc778 \uc870\uce58\uc774\uba70, \uc601\uad6c\uc801\uc778 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub610\ud55c, \uc0ac\uc804 \uac10\uc0ac \uc694\uac74 \uc644\ud654\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \uba74\uc81c\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ucc45\uc784\uc758 \uc774\ud589 \uc2dc\uc810\uc744 \uc5f0\uc7a5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uae30\uc5d0 \uc801\uc808\ud55c \uc2dc\uae30\uc640 \ubaa8\ub378\uc744 \uace0\ub824\ud558\uace0 \uc788\uac70\ub098, \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c4 \uc0ac\ud6c4 \uac10\uc0ac \uc815\ucc45 \uc2dc\ud589\uc5d0 \uc55e\uc11c \uc6b4\uc601 \uc5ed\ub7c9\uc744 \uc7ac\ud3c9\uac00\ud574\uc57c \ud558\ub294 \uacbd\uc6b0, MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00\ub4e4\uc774 \ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\uba74\uc11c \uac00\uc7a5 \uc801\ud569\ud55c \ubc29\uc548\uc744 \uac80\ud1a0\ud574 \ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/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>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dieu_kien_de_mo_cong_ty_dich_vu_ke_toan\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac \uc124\ub9bd \uc694\uac74\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_mo_cong_ty_dich_vu_ke_toan_hien_nay_co_con_yeu_cau_chung_chi_ke_toan_vien_khong\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\ub824\uba74 \uacf5\uc778 \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d\uc774 \uc5ec\uc804\ud788 \ud544\uc694\ud55c\uac00\uc694?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uacb0\uc758\uc548 66.18\/2026\/NQ-CP \ubc0f \uacf5\uc2dd \uc11c\ud55c 773\/QLKT-DN\uc5d0 \ub530\ub77c 2015\ub144 \ud68c\uacc4\ubc95 \uc81c57\uc870\uc758 \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d \uad00\ub828 \uaddc\uc815 \ubc0f \uc81c58\uc870\uc758 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ub4f1\ub85d \uad00\ub828 \uaddc\uc815\uc740 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2027\ub144 2\uc6d4 28\uc77c\uae4c\uc9c0 \ud6a8\ub825\uc744 \uc0c1\uc2e4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_con_phai_xin_Giay_chung_nhan_du_dieu_kien_kinh_doanh_dich_vu_ke_toan_khong\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \uc5ec\uc804\ud788 \uc790\uaca9\uc99d\uc744 \uc2e0\uccad\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. 2015\ub144 \ud68c\uacc4\ubc95 \uc81c60\uc870\ubd80\ud130 \uc81c64\uc870\uc5d0 \uaddc\uc815\ub41c \ubcf8 \uc99d\uba85\uc11c\uc758 \ubc1c\uae09 \uc870\uac74, \ud544\uc694 \uc11c\ub958, \ubc1c\uae09 \ubc0f \uc7ac\ubc1c\uae09 \uae30\ud55c\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc77c\uc2dc\uc801\uc73c\ub85c \ud6a8\ub825\uc774 \uc815\uc9c0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_dich_vu_ke_toan_da_duoc_cap_Giay_chung_nhan_truoc_0172026_co_phai_lam_lai_thu_tuc_khong\"><\/span><b>2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc778\uc99d\uc11c\ub97c \ubc1c\uae09\ubc1b\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac\ub294 \uc7ac\uc2e0\uccad\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uae09\ub418\uc5c8\uace0 \uc544\uc9c1 \ub9cc\ub8cc\ub418\uc9c0 \uc54a\uc740 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc218\ud589 \uc790\uaca9\uc99d \ubc0f \uc804\ubb38 \uc790\uaca9 \ub4f1\ub85d\uc99d\uc740 \ub9cc\ub8cc\uc77c\uae4c\uc9c0 \uacc4\uc18d \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_hau_kiem_trong_linh_vuc_dich_vu_ke_toan_hoat_dong_nhu_the_nao\"><\/span><b>\ud68c\uacc4 \uc11c\ube44\uc2a4 \ubd80\ubb38\uc5d0\uc11c \uc0ac\ud6c4 \uac10\uc0ac \uba54\ucee4\ub2c8\uc998\uc740 \uc5b4\ub5bb\uac8c \uc791\ub3d9\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc804\ucc98\ub7fc \ud5c8\uac00 \ubc1c\uae09 \uc804\uc5d0 \uc870\uac74\uc744 \ud655\uc778\ud558\ub294 \ub300\uc2e0, \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc740 \uc0ac\uc5c5 \uc6b4\uc601 \uc911 \ubc0f \uc6b4\uc601 \uc885\ub8cc \ud6c4 \uc0ac\uc5c5\uccb4\ub97c \uac80\uc0ac \ubc0f \uac10\uc0ac\ud558\uace0, \uc11c\ube44\uc2a4 \ud488\uc9c8\uc774\ub098 \ud68c\uacc4 \uc900\uc218\uc640 \uad00\ub828\ub41c \uc704\ubc18 \uc0ac\ud56d\uc744 \uaddc\uc815\uc5d0 \ub530\ub77c \ucc98\ub9ac\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_hinh_doanh_nghiep_nao_duoc_phep_kinh_doanh_dich_vu_ke_toan_trong_giai_doan_hien_nay\"><\/span><b>\ud604\uc7ac \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\ub294 \uc0ac\uc5c5\uccb4 \uc720\ud615\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c59\uc870\uc5d0 \uaddc\uc815\ub418\uc5c8\ub358 \ud68c\uacc4\uc0ac\uc758 \uc790\ubcf8\uae08 \ucd9c\uc790 \ube44\uc728 \uad00\ub828 \uaddc\uc815\uc774 \ud3d0\uc9c0\ub428\uc5d0 \ub530\ub77c, \uae30\uc5c5\uc740 \uae30\uc5c5\ubc95\uc5d0 \ub530\ub77c \uc720\ud55c\ucc45\uc784\ud68c\uc0ac, \uc8fc\uc2dd\ud68c\uc0ac, \ud569\uba85\ud68c\uc0ac, \uac1c\uc778\uc0ac\uc5c5\uc790 \ub4f1 \ub2e4\uc591\ud55c \uc0ac\uc5c5 \ud615\ud0dc\ub97c \uc790\uc720\ub86d\uac8c \uc120\ud0dd\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1edf c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, khi Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c \u0111\u01b0a ng\u00e0nh ngh\u1ec1 n\u00e0y ra kh\u1ecfi Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. R\u1ea5t nhi\u1ec1u t\u00e0i li\u1ec7u, b\u00e0i vi\u1ebft c\u0169 v\u1eabn \u0111ang li\u1ec7t k\u00ea c\u00e1c \u0111i\u1ec1u ki\u1ec7n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9786,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9785","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=9785"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9785\/revisions"}],"predecessor-version":[{"id":9789,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9785\/revisions\/9789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9786"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}