{"id":4462,"date":"2026-01-02T01:28:38","date_gmt":"2026-01-02T08:28:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4462"},"modified":"2026-01-02T01:28:38","modified_gmt":"2026-01-02T08:28:38","slug":"kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/","title":{"rendered":"Auditing of cooperatives and cooperative unions: Latest regulations 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing of cooperatives and cooperative unions (HTX &amp; LHHTX) by 2026 has become an integral part of the operational cycle of the collective economy. According to <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=208365\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Cooperatives No. 17\/2023\/QH15<\/span><\/a><span style=\"font-weight: 400;\">Therefore, financial transparency through independent audits is a prerequisite for these entities to maintain their legal status and enjoy government incentives in the new development phase.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With the entire accounting system transitioning to new standards from 2025, the auditing of cooperatives and cooperative unions in 2026 will focus strongly on assessing compliance and capital management efficiency. This article will provide a detailed analysis of the regulations on auditing cooperatives and cooperative unions applicable to the 2026 reporting period to enable entities to proactively implement them.<\/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\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_nam_2026\" >Legal basis governing the auditing activities of cooperatives and cooperative unions in 2026<\/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:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#He_thong_van_ban_quy_pham_phap_luat_trong_tam\" >Key legal document system<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tinh_cap_thiet_cua_viec_tuan_thu_trong_nam_2026\" >The urgency of compliance in 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Muc_dich_cot_loi_cua_viec_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >The core purpose of auditing cooperatives and cooperative unions.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Dam_bao_tinh_chinh_xac_sau_chuyen_doi_che_do_ke_toan\" >Ensuring accuracy after switching accounting methods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\" >Strengthening trust among members and partners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\" >Meeting the criteria to receive the collective economic support package.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\" >Scope and frequency of audits of cooperatives and cooperative unions in 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\" >Annual financial statement audits are mandatory.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\" >Periodic independent audits for medium-sized businesses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\" >Periodic operational and compliance audits<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\" >Reasons to choose MAN&#039;s cooperative and cooperative union audit services.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\" >Experts with in-depth knowledge of the 2023 Cooperative Law.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cong_nghe_kiem_toan_hien_dai\" >Modern auditing technology<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tu_van_chien_luoc_sau_kiem_toan\" >Post-audit strategic consulting<\/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:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\" >Standard 2026 Procedures for Auditing Cooperatives and Cooperative Unions<\/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:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_1_Chuan_bi_du_lieu_ke_toan_so\" >Step 1: Prepare digital accounting data<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_2_Thuc_dia_va_xac_minh_so_lieu\" >Step 2: Fieldwork and data verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\" >Step 3: Finalize the report and management recommendations.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\" >Special notes for the 2026 audit.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >Common mistakes to avoid when using audit services for cooperatives and cooperative unions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at 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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cau_hoi_thuong_gap_ve_kiem_toan_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >Frequently Asked Questions about Auditing Services for Cooperatives and Cooperative Unions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\" >What happens if the cooperative doesn&#039;t undergo the mandatory audit in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chi_phi_dich_vu_tai_MAN_co_cao_khong\" >Are the service fees at MAN high?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\" >Does the audit result affect the distribution of profits to members?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Thoi_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\" >When is the best time to start preparing for the 2026 audit?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_nam_2026\"><\/span><b>Legal basis governing the auditing activities of cooperatives and cooperative unions in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The year 2026 marks the stable implementation phase of new legal documents. A thorough understanding of the legal framework will enable cooperative management boards to conduct audits of cooperatives and cooperative unions professionally and effectively.<\/span><\/p>\n<figure id=\"attachment_4463\" aria-describedby=\"caption-attachment-4463\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4463\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4463\" class=\"wp-caption-text\">Legal basis governing the auditing activities of cooperatives and cooperative unions in 2026<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_quy_pham_phap_luat_trong_tam\"><\/span><b>Key legal document system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Currently, the auditing of cooperatives and cooperative unions is governed by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Cooperatives 2023:<\/b><span style=\"font-weight: 400;\"> The highest legal framework stipulates the mandatory auditing obligation for large-scale cooperatives and cooperative unions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 71\/2024\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> The mandatory accounting system, applicable to all cooperatives from the 2025 fiscal year, will serve as the basis for auditors to verify data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regulations regarding independent audits:<\/b><span style=\"font-weight: 400;\"> Ensure that audit reports on cooperatives and cooperative unions are conducted by organizations with sufficient capacity as prescribed by the Ministry of Finance.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_cap_thiet_cua_viec_tuan_thu_trong_nam_2026\"><\/span><b>The urgency of compliance in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In 2026, authorities will intensify the review of audit reports of cooperatives and cooperative unions receiving budget support. Failure to conduct audits on time may lead to the withdrawal of development support or affect credit ratings when borrowing capital.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>The core purpose of auditing cooperatives and cooperative unions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">By 2026, the value of conducting audits of cooperatives and cooperative unions will extend beyond simply meeting inspection requirements; it will also serve as a powerful governance tool.<\/span><\/p>\n<figure id=\"attachment_4466\" aria-describedby=\"caption-attachment-4466\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4466\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4466\" class=\"wp-caption-text\">The core purpose of auditing cooperatives and cooperative unions.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_chinh_xac_sau_chuyen_doi_che_do_ke_toan\"><\/span><b>Ensuring accuracy after switching accounting methods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After application <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-71-2024-TT-BTC-huong-dan-Che-do-ke-toan-Hop-tac-xa-627756.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 71\/2024\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> Starting from the previous year, the 2026 audit of cooperatives and cooperative unions will verify whether the recording and classification of assets and capital sources have been accurate, helping to strengthen the data system for the next five years.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\"><\/span><b>Strengthening trust among members and partners.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Audit reports on cooperatives and cooperative unions are the clearest evidence of transparency in management. This is especially important for cooperative unions when they need to raise additional capital from members or link with large businesses in the value chain.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\"><\/span><b>Meeting the criteria to receive the collective economic support package.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The government stipulates that units that perform well in auditing cooperatives and cooperative unions will be given priority in the approval of low-interest loans and support for digital transformation in agriculture and services.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\"><\/span><b>Scope and frequency of audits of cooperatives and cooperative unions in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Identifying the right target helps the organization plan the budget and timeframe for hiring appropriate auditing services for cooperatives and cooperative unions.<\/span><\/p>\n<figure id=\"attachment_4464\" aria-describedby=\"caption-attachment-4464\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4464\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u1ea7n su\u1ea5t th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4464\" class=\"wp-caption-text\">Scope and frequency of audits of cooperatives and cooperative unions in 2026<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>Annual financial statement audits are mandatory.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">By 2026, annual audits of cooperatives and cooperative unions must be conducted for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Large-scale cooperatives are defined by criteria such as revenue, total assets, and number of members.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cooperative unions with 10 or more members are organizations with complex operational structures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The unit is currently on track to benefit from national sustainable development support policies.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\"><\/span><b>Periodic independent audits for medium-sized businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Regulations on periodic audits of cooperatives and cooperative unions, applicable to medium-sized units, aim to review accounting records after one year of full implementation. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214421\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 71<\/span><\/a><span style=\"font-weight: 400;\">This helps to detect errors early during the process of converting balances and accounting according to the new standard.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\"><\/span><b>Periodic operational and compliance audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For smaller entities that utilize preferential loans, the audit of cooperatives and cooperative unions focuses on the efficiency of capital utilization and compliance with resolutions of the General Assembly of members.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of subjects and frequency of audits of cooperatives and cooperative unions in 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Unit classification<\/b><\/td>\n<td style=\"text-align: center;\"><b>Terms and conditions apply<\/b><\/td>\n<td style=\"text-align: center;\"><b>Frequency of execution<\/b><\/td>\n<td style=\"text-align: center;\"><b>Key objectives<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Large Cooperative Union<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2265 10 members of the organization<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Yearly<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing Financial Statements &amp; Taxes<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">large cooperatives<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue\/Assets as per legal requirements<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Yearly<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Transparency of membership capital<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cooperative\/Federation of Cooperatives<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Currently borrowing capital from the Cooperative Support Fund.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">every 2 years<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assessing financial capacity<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Other units<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Did they receive government support?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Every 3 years<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Compliance audit support<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\"><\/span><b>Reasons to choose MAN&#039;s cooperative and cooperative union audit services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network continues to affirm its leading position in the field of collective economic consulting. Choosing MAN&#039;s cooperative and cooperative union audit services in 2026 provides absolute peace of mind:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\"><\/span><b>Experts with in-depth knowledge of the 2023 Cooperative Law.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Our team consists not only of auditors but also legal consultants. We understand the specific &quot;touch points&quot; between accounting and law in the cooperative model, making the auditing of cooperatives and cooperative unions easier and more accurate.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_nghe_kiem_toan_hien_dai\"><\/span><b>Modern auditing technology<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN applies risk-based audit processes supported by specialized software, which helps shorten the time required to audit cooperatives and cooperative unions while ensuring the highest quality in accordance with international standards.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chien_luoc_sau_kiem_toan\"><\/span><b>Post-audit strategic consulting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After completing the audit of cooperatives and cooperative unions, MAN will provide solutions to improve accounting systems and advise on optimal tax policies, helping cooperatives to maximize the benefits of government incentives for the collective economic model.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\"><\/span><b>Standard 2026 Procedures for Auditing Cooperatives and Cooperative Unions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The 2026 audit process for cooperatives and cooperative unions will increasingly utilize digital audit tools to ensure speed and accuracy.<\/span><\/p>\n<figure id=\"attachment_4467\" aria-describedby=\"caption-attachment-4467\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4467\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 chu\u1ea9n 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4467\" class=\"wp-caption-text\">Standard 2026 Procedures for Auditing Cooperatives and Cooperative Unions<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_du_lieu_ke_toan_so\"><\/span><b>Step 1: Prepare digital accounting data<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The entity needs to extract data from the accounting software in accordance with Circular 71 standards. The auditor will conduct a preliminary review of the internal control system before beginning the formal audit of the cooperative and cooperative union.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_dia_va_xac_minh_so_lieu\"><\/span><b>Step 2: Fieldwork and data verification<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The audit team conducts an inventory of assets, verifies liabilities, and checks the legality of transactions with members. This is a crucial step in auditing cooperatives and cooperative unions to eliminate risks of loss of common assets.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\"><\/span><b>Step 3: Finalize the report and management recommendations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The final product is not just... <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> Not only has it been audited, but it also includes a management letter. MAN provides audit services for cooperatives and cooperative unions, along with advice on cost optimization and tax risk management.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\"><\/span><b>Special notes for the 2026 audit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The cooperative&#039;s management board needs to pay attention to the following issues to ensure a smooth audit of the cooperative and cooperative union:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Member profile:<\/b><span style=\"font-weight: 400;\"> It is necessary to fully update information on new members joining or withdrawing capital in 2025 for reconciliation in 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accounting for funds:<\/b><span style=\"font-weight: 400;\"> Review the allocation of mandatory funds according to the new rates stipulated in the 2023 Cooperative Law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoices and supporting documents:<\/b><span style=\"font-weight: 400;\"> Ensure that 100% transactions are digitized and stored in accordance with regulations on electronic invoices.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>Common mistakes to avoid when using audit services for cooperatives and cooperative unions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During the process of using auditing services for cooperatives and cooperative unions, many entities still encounter errors due to incomplete compliance with accounting, governance, and legal documentation regulations. These errors can distort financial reporting data, affect audit opinions, and compromise transparency in capital management. Early identification of common errors will help cooperatives proactively correct them, reduce risks, and improve efficiency when working with auditors.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Errors in balance conversion:<\/b><span style=\"font-weight: 400;\"> The most common error when applying the new accounting system is that it leads to discrepancies in the opening audit reports of cooperatives and cooperative unions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The process for receiving state support lacks transparency:<\/b><span style=\"font-weight: 400;\"> There is no clear separation between expenditures from government assistance and those from self-funded sources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minutes of the General Meeting of Members are missing.<\/b><span style=\"font-weight: 400;\"> This makes it difficult for auditors to verify the legality of large investment decisions.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Conducting audits of cooperatives and cooperative unions in 2026 demonstrates the unit&#039;s maturity and professionalism. This is not only a legal obligation but also a foundation for the sustainable development of cooperatives\/cooperative unions, enabling them to expand into larger markets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let MAN \u2013 Master Accountant Network be your partner. With extensive experience and dedication, we are committed to providing the highest quality audit services for cooperatives and cooperative unions, helping your organization confidently achieve its business goals.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>Frequently Asked Questions about Auditing Services for Cooperatives and Cooperative Unions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\"><\/span>What happens if the cooperative doesn&#039;t undergo the mandatory audit in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIn addition to administrative penalties, cooperatives may face suspension of tax incentives and difficulty accessing preferential loan sources from state-owned banks.                    <\/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=\"Chi_phi_dich_vu_tai_MAN_co_cao_khong\"><\/span>Are the service fees at MAN high?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN offers flexible audit packages for cooperatives and cooperative unions, tailored to the size and financial capabilities of each entity, ensuring that the value received far exceeds the cost incurred.                    <\/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=\"Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\"><\/span>Does the audit result affect the distribution of profits to members?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Audit results of cooperatives and cooperative unions will confirm actual profits and the proper allocation of funds. This ensures that profit distribution to members is based on clean and sustainable data.                    <\/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=\"Thoi_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\"><\/span>When is the best time to start preparing for the 2026 audit?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe unit should begin reviewing documents from the fourth quarter of 2025. Early preparation will help address errors promptly before finalizing balances and conducting the formal audit of cooperatives and cooperative unions in early 2026.                    <\/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\": \"N\u1ebfu HTX kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026 th\u00ec sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, HTX c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m d\u1eebng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 kh\u00f3 ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n vay \u01b0u \u0111\u00e3i t\u1eeb ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.\"\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\": \"Chi ph\u00ed d\u1ecbch v\u1ee5 t\u1ea1i MAN c\u00f3 cao 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 c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 linh ho\u1ea1t, ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c v\u01b0\u1ee3t xa chi ph\u00ed b\u1ecf ra.\"\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\": \"K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho th\u00e0nh vi\u00ean kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 s\u1ebd x\u00e1c nh\u1eadn l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 vi\u1ec7c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u00fang quy \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o vi\u1ec7c chia l\u00e3i cho th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean s\u1ed1 li\u1ec7u s\u1ea1ch v\u00e0 b\u1ec1n v\u1eefng.\"\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\": \"Th\u1eddi \u0111i\u1ec3m t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb cho k\u1ef3 ki\u1ec3m to\u00e1n 2026 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01a1n v\u1ecb n\u00ean b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb t\u1eeb qu\u00fd IV n\u0103m 2025. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 d\u01b0 v\u00e0 ti\u1ebfn h\u00e0nh cu\u1ed9c ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ch\u00ednh th\u1ee9c v\u00e0o \u0111\u1ea7u n\u0103m 2026.\"\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>Ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 (HTX &amp; LHHTX) t\u00ednh \u0111\u1ebfn n\u0103m 2026 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi trong chu tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a kinh t\u1ebf t\u1eadp th\u1ec3. Theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 s\u1ed1 17\/2023\/QH15, vi\u1ec7c minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh th\u00f4ng qua ki\u1ec3m to\u00e1n \u0111\u1ed9c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4462"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4462\/revisions"}],"predecessor-version":[{"id":4468,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4462\/revisions\/4468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4465"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}