{"id":6403,"date":"2026-07-07T16:12:59","date_gmt":"2026-07-07T09:12:59","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6403"},"modified":"2026-07-07T16:12:59","modified_gmt":"2026-07-07T09:12:59","slug":"danh-sach-cong-ty-kiem-toan-duoc-chap-thuan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/","title":{"rendered":"Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn"},"content":{"rendered":"<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, CFO v\u00e0 b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf ph\u1ea3i tra c\u1ee9u tr\u01b0\u1edbc khi k\u00fd <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/hop-dong-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial statement audit contract<\/span><\/a><span style=\"font-weight: 400;\">. V\u1edbi c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft, c\u00f4ng ty \u0111\u1ea1i ch\u00fang ho\u1eb7c c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c thu\u00ea nh\u1ea7m m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng n\u1eb1m trong danh s\u00e1ch \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u1ecb v\u00f4 hi\u1ec7u, k\u00e9o theo h\u1ec7 qu\u1ea3 b\u1ecb truy v\u1ea5n khi n\u1ed9p b\u00e1o c\u00e1o cho \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u01a1 quan ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, kh\u00f4ng ph\u1ea3i c\u00f4ng ty ki\u1ec3m to\u00e1n n\u00e0o c\u00f3 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 c\u0169ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang. Th\u1ef1c t\u1ebf \u0111\u00e3 t\u1eebng x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ed9t c\u00f4ng ty \u0111\u1ea1i ch\u00fang nh\u01b0ng kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn c\u1ee7a n\u0103m t\u01b0\u01a1ng \u1ee9ng, khi\u1ebfn to\u00e0n b\u1ed9 b\u00e1o c\u00e1o b\u1ecb \u0111\u1eb7t d\u1ea5u h\u1ecfi. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 danh s\u00e1ch c\u1eadp nh\u1eadt, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1ch tra c\u1ee9u ch\u00ednh x\u00e1c.<\/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\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Thong_tin_nhanh_ve_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\" >Th\u00f4ng tin nhanh v\u1ec1 danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_la_gi_theo_quy_dinh_phap_luat\" >Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Ba_loai_danh_sach_cong_ty_kiem_toan_can_phan_biet\" >Ba lo\u1ea1i danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t<\/a><\/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\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Vi_sao_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_quan_trong_voi_doanh_nghiep\" >V\u00ec sao danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Doi_tuong_nao_bat_buoc_phai_chon_cong_ty_kiem_toan_trong_danh_sach_duoc_chap_thuan\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n trong danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Moc_thoi_gian_va_dieu_kien_ap_dung_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\" >M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_kiem_toan_linh_vuc_chung_khoan_nam_2026\" >Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n n\u0103m 2026<\/a><\/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\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Cac_van_ban_phap_luat_lien_quan_den_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Case_Study_Doanh_nghiep_niem_yet_xu_ly_sai_sot_khi_chon_cong_ty_kiem_toan\" >Case Study: Doanh nghi\u1ec7p ni\u00eam y\u1ebft x\u1eed l\u00fd sai s\u00f3t khi ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Boi_canh\" >Background<\/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\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#He_qua_phat_sinh\" >H\u1ec7 qu\u1ea3 ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Bai_hoc_va_khuyen_nghi\" >B\u00e0i h\u1ecdc v\u00e0 khuy\u1ebfn ngh\u1ecb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Bang_so_sanh_ba_loai_danh_sach_cong_ty_kiem_toan_theo_pham_vi_ap_dung\" >B\u1ea3ng so s\u00e1nh ba lo\u1ea1i danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n theo ph\u1ea1m vi \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_tra_cuu_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tra c\u1ee9u danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Cau_hoi_thuong_gap_ve_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Tra_cuu_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_o_dau_chinh_xac_nhat\" >Tra c\u1ee9u danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u1edf \u0111\u00e2u ch\u00ednh x\u00e1c nh\u1ea5t?<\/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\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_co_ap_dung_cho_cong_ty_tu_nhan_nho_khong\" >Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u00f3 \u00e1p d\u1ee5ng cho c\u00f4ng ty t\u01b0 nh\u00e2n nh\u1ecf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Neu_cong_ty_kiem_toan_dang_hop_tac_khong_con_trong_danh_sach_nam_moi_thi_xu_ly_the_nao\" >N\u1ebfu c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111ang h\u1ee3p t\u00e1c kh\u00f4ng c\u00f2n trong danh s\u00e1ch n\u0103m m\u1edbi th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Danh_sach_co_phan_biet_giua_kiem_toan_bao_cao_tai_chinh_nam_va_soat_xet_bao_cao_giua_nien_do_khong\" >Danh s\u00e1ch c\u00f3 ph\u00e2n bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 so\u00e1t x\u00e9t b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/danh-sach-cong-ty-kiem-toan-duoc-chap-thuan\/#Bao_lau_thi_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_duoc_cap_nhat_mot_lan\" >Bao l\u00e2u th\u00ec danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt m\u1ed9t l\u1ea7n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_nhanh_ve_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\"><\/span><b>Th\u00f4ng tin nhanh v\u1ec1 danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6406\" aria-describedby=\"caption-attachment-6406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6406\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-nhanh-ve-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan.jpg\" alt=\"Th\u00f4ng tin nhanh v\u1ec1 danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-nhanh-ve-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-nhanh-ve-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-nhanh-ve-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-nhanh-ve-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tin-nhanh-ve-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6406\" class=\"wp-caption-text\">Th\u00f4ng tin nhanh v\u1ec1 danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 v\u0103n b\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc (UBCKNN) c\u00f4ng b\u1ed1 h\u00e0ng n\u0103m, x\u00e1c nh\u1eadn c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ba lo\u1ea1i danh s\u00e1ch c\u1ea7n ph\u00e2n bi\u1ec7t: danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u00f3i chung, danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang (PIE) do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1, v\u00e0 danh s\u00e1ch ri\u00eang cho l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n do UBCKNN c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c tra c\u1ee9u: c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n, doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3 m\u1ed7i n\u0103m, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i tr\u01b0\u1edbc m\u1ed7i k\u1ef3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng d\u00f9ng danh s\u00e1ch c\u1ee7a n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u01a1n v\u1ecb ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1ee7a n\u0103m t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u1ee9ng, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 nguy c\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd c\u00f4ng nh\u1eadn.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_la_gi_theo_quy_dinh_phap_luat\"><\/span><b>Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6404\" aria-describedby=\"caption-attachment-6404\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6404\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-la-gi-theo-quy-dinh-phap-luat.jpg\" alt=\"Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-la-gi-theo-quy-dinh-phap-luat.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-la-gi-theo-quy-dinh-phap-luat-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-la-gi-theo-quy-dinh-phap-luat-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-la-gi-theo-quy-dinh-phap-luat-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-la-gi-theo-quy-dinh-phap-luat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6404\" class=\"wp-caption-text\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t, th\u1ea9m \u0111\u1ecbnh do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n h\u00e0ng n\u0103m, nh\u1eb1m x\u00e1c nh\u1eadn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 n\u00e0o \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang. \u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang, vi\u1ebft t\u1eaft PIE, bao g\u1ed3m c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u1eb1m trong danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn g\u1ed3m doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n t\u01b0\u01a1ng x\u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u1ebfn c\u00f4ng ch\u00fang \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ba_loai_danh_sach_cong_ty_kiem_toan_can_phan_biet\"><\/span><b>Ba lo\u1ea1i danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c lo\u1ea1i danh s\u00e1ch khi tra c\u1ee9u. Tr\u00ean th\u1ef1c t\u1ebf t\u1ed3n t\u1ea1i ba l\u1edbp danh s\u00e1ch kh\u00e1c nhau, m\u1ed7i l\u1edbp ph\u1ee5c v\u1ee5 m\u1ed9t m\u1ee5c \u0111\u00edch ri\u00eang.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n: do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1, \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u00f3i chung, kh\u00f4ng gi\u1edbi h\u1ea1n \u0111\u1ed1i t\u01b0\u1ee3ng PIE.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang: c\u0169ng do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 h\u00e0ng n\u0103m, ph\u1ea1m vi r\u1ed9ng h\u01a1n, bao tr\u00f9m ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, c\u00f4ng ty \u0111\u1ea1i ch\u00fang n\u00f3i chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang thu\u1ed9c l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n: do UBCKNN c\u00f4ng b\u1ed1 ri\u00eang, \u00e1p d\u1ee5ng cho c\u00f4ng ty ni\u00eam y\u1ebft, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_quan_trong_voi_doanh_nghiep\"><\/span><b>V\u00ec sao danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6407\" aria-describedby=\"caption-attachment-6407\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6407\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-quan-trong-voi-doanh-nghiep.jpg\" alt=\"V\u00ec sao danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-quan-trong-voi-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-quan-trong-voi-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-quan-trong-voi-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-quan-trong-voi-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-danh-sach-cong-ty-kiem-toan-duoc-chap-thuan-quan-trong-voi-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6407\" class=\"wp-caption-text\">V\u00ec sao danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tra c\u1ee9u \u0111\u00fang danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc ph\u00f2ng ng\u1eeba r\u1ee7i ro ph\u00e1p l\u00fd c\u1ed1t l\u00f5i. N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng n\u1eb1m trong danh s\u00e1ch c\u1ee7a n\u0103m t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u1ee9ng, c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 kh\u00f4ng ch\u1ea5p nh\u1eadn b\u00e1o c\u00e1o, bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n l\u1ea1i, ph\u00e1t sinh chi ph\u00ed v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 c\u00f4ng b\u1ed1 th\u00f4ng tin.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p ni\u00eam y\u1ebft t\u1eebng l\u00fang t\u00fang khi <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">auditing firm<\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang h\u1ee3p t\u00e1c b\u1ea5t ng\u1edd kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1ee7a n\u0103m m\u1edbi do thay \u0111\u1ed5i nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t danh s\u00e1ch tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng gi\u00fap tr\u00e1nh t\u00ecnh hu\u1ed1ng b\u1ecb \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u1eebng ghi nh\u1eadn tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u00e3ng ki\u1ec3m to\u00e1n l\u1edbn k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f4ng ngh\u1ec7 t\u00e0i ch\u00ednh b\u1eb1ng ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang c\u1ee7a n\u0103m \u0111\u00f3. S\u1ef1 vi\u1ec7c \u0111\u1eb7t ra c\u00e2u h\u1ecfi v\u1ec1 quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ngay t\u1ea1i ch\u00ednh c\u00e1c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/cong-ty-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">reputable auditing firm<\/span><\/a><span style=\"font-weight: 400;\">, cho th\u1ea5y tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t kh\u00f4ng ch\u1ec9 thu\u1ed9c v\u1ec1 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n m\u00e0 c\u1ea3 doanh nghi\u1ec7p thu\u00ea ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_chon_cong_ty_kiem_toan_trong_danh_sach_duoc_chap_thuan\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n trong danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y. Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, tr\u1eeb l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia ho\u1eb7c d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 nh\u1ecf, doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng thu\u1ed9c nh\u00f3m tr\u00ean, vi\u1ec7c thu\u00ea m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c b\u1ed9 t\u00e0i ch\u00ednh ch\u1ea5p nh\u1eadn tuy kh\u00f4ng b\u1eaft bu\u1ed9c nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch nh\u1eb1m t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Moc_thoi_gian_va_dieu_kien_ap_dung_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\"><\/span><b>M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Danh s\u00e1ch \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 theo chu k\u1ef3 h\u00e0ng n\u0103m, th\u01b0\u1eddng v\u00e0o cu\u1ed1i n\u0103m tr\u01b0\u1edbc ho\u1eb7c \u0111\u1ea7u n\u0103m c\u1ee7a k\u1ef3 ki\u1ec3m to\u00e1n t\u01b0\u01a1ng \u1ee9ng. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd danh s\u00e1ch c\u1ee7a n\u0103m n\u00e0o ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng danh s\u00e1ch n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu cho k\u1ef3 ki\u1ec3m to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c UBCKNN ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang thu\u1ed9c l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n n\u0103m 2026 ch\u1ec9 \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ni\u00ean \u0111\u1ed9 2026, kh\u00f4ng thay th\u1ebf cho danh s\u00e1ch n\u0103m 2025 \u0111\u00e3 c\u00f4ng b\u1ed1 tr\u01b0\u1edbc \u0111\u00f3. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng tra c\u1ee9u l\u1ea1i m\u1ed7i khi b\u1eaft \u0111\u1ea7u quy tr\u00ecnh l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n cho n\u0103m t\u00e0i ch\u00ednh m\u1edbi, \u0111\u1eb7c bi\u1ec7t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u00f4ng qua ngh\u1ecb quy\u1ebft l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_kiem_toan_linh_vuc_chung_khoan_nam_2026\"><\/span><b>Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo th\u00f4ng b\u00e1o c\u1ee7a \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc, danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang thu\u1ed9c l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n n\u0103m 2026 g\u1ed3m 28 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n. \u0110\u00e2y l\u00e0 danh s\u00e1ch \u00e1p d\u1ee5ng ri\u00eang cho c\u00e1c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 khi l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n n\u0103m 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00ean c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00ean vi\u1ebft t\u1eaft<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">KPMG Limited<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">KPMG<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH H\u00e3ng ki\u1ec3m to\u00e1n AASC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AASC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A&amp;C Auditing and Consulting Company Limited<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A&amp;C<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 D\u1ecbch v\u1ee5 tin h\u1ecdc Moore AISC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Moore AISC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">PwC (Vietnam) Company Limited<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">PwC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Grant Thornton Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">GT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AAC Auditing and Accounting Company Limited<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AAC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n t\u00e0i ch\u00ednh K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n ph\u00eda Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AASCS<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n PKF-TTG<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">PKF-TTG<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">RSM Vietnam Auditing and Consulting Company Limited<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FPT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 \u0110\u1ecbnh gi\u00e1 Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAE<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n BDO<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BDO<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n Deloitte Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deloitte<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n Chu\u1ea9n Vi\u1ec7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VIETVALUES<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ICPA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ernst &amp; Young Vietnam Co., Ltd.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">E&amp;Y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">UHY Auditing and Consulting Company Limited<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">UHY<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n Nh\u00e2n T\u00e2m Vi\u1ec7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">NTV<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n AFC Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AFC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n VACO<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VACO<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n &#8211; Th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u01b0 v\u1ea5n ECOVIS AFA Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ECOVIS AFA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH H\u00e3ng ki\u1ec3m to\u00e1n v\u00e0 \u0110\u1ecbnh gi\u00e1 ASCO<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ASCO<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n NVA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">NVA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n An Vi\u1ec7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">An Vi\u1ec7t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 \u0110\u1ecbnh gi\u00e1 Qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IAV<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 Th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AVA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n CPA VIETNAM<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">CPA VN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n FAC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FAC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh danh s\u00e1ch 28 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u00eau tr\u00ean, UBCKNN c\u00f2n c\u00f4ng b\u1ed1 k\u00e8m theo danh s\u00e1ch chi ti\u1ebft ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, \u0111\u0103ng t\u1ea3i tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA) v\u00e0 c\u1ed5ng th\u00f4ng tin c\u1ee7a UBCKNN. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ea3 hai danh s\u00e1ch, v\u00ec m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 t\u00ean trong danh s\u00e1ch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a m\u1ecdi ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a c\u00f4ng ty \u0111\u00f3 \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00fd b\u00e1o c\u00e1o cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_lien_quan_den_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 n\u00ean l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1eb1m trong danh s\u00e1ch \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p lu\u1eadt. C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 \u0111i\u1ec1u ki\u1ec7n, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, x\u1eed ph\u1ea1t vi ph\u1ea1m v\u00e0 danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number \/ Date of Issue<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Independent Auditing<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No. 67\/2011\/QH12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang (\u0110i\u1ec1u 37)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 13\/03\/2012<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, quy \u0111\u1ecbnh nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 41\/2018\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p, c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n h\u1ee3p l\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o danh s\u00e1ch PIE h\u00e0ng n\u0103m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3 m\u1ed7i n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o c\u1ee7a UBCKNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3 m\u1ed7i n\u0103m, g\u1ea7n nh\u1ea5t ng\u00e0y 09\/12\/2025 cho n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang thu\u1ed9c l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Important note:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean theo d\u00f5i c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, UBCKNN v\u00e0 VACPA \u0111\u1ec3 c\u1eadp nh\u1eadt danh s\u00e1ch m\u1edbi nh\u1ea5t, v\u00ec th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 c\u00f3 th\u1ec3 thay \u0111\u1ed5i gi\u1eefa c\u00e1c n\u0103m v\u00e0 danh s\u00e1ch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung trong n\u0103m n\u1ebfu c\u00f3 c\u00f4ng ty ki\u1ec3m to\u00e1n b\u1ecb thu h\u1ed3i ho\u1eb7c t\u1ea1m \u0111\u00ecnh ch\u1ec9 t\u01b0 c\u00e1ch ch\u1ea5p thu\u1eadn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_niem_yet_xu_ly_sai_sot_khi_chon_cong_ty_kiem_toan\"><\/span><b>Case Study: Doanh nghi\u1ec7p ni\u00eam y\u1ebft x\u1eed l\u00fd sai s\u00f3t khi ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>Background<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 t\u00e0i ch\u00ednh, thu\u1ed9c di\u1ec7n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang, thu\u00ea m\u1ed9t h\u00e3ng ki\u1ec3m to\u00e1n l\u1edbn \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang v\u00e0 h\u1ee3p nh\u1ea5t n\u0103m 2023. Sau khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, c\u01a1 quan qu\u1ea3n l\u00fd ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n vi\u00ean tr\u1ef1c ti\u1ebfp k\u00fd b\u00e1o c\u00e1o kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang c\u1ee7a n\u0103m t\u01b0\u01a1ng \u1ee9ng do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_qua_phat_sinh\"><\/span><b>H\u1ec7 qu\u1ea3 ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ef1 vi\u1ec7c khi\u1ebfn <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> b\u1ecb \u0111\u1eb7t d\u1ea5u h\u1ecfi v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd, \u0111\u1ed3ng th\u1eddi h\u00e3ng ki\u1ec3m to\u00e1n ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e2n c\u00f4ng ki\u1ec3m to\u00e1n vi\u00ean cho c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f9ng th\u1eddi \u0111i\u1ec3m. Chi ph\u00ed x\u1eed l\u00fd ph\u00e1t sinh v\u00e0 uy t\u00edn c\u1ee7a c\u1ea3 doanh nghi\u1ec7p l\u1eabn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ec1u b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bai_hoc_va_khuyen_nghi\"><\/span><b>B\u00e0i h\u1ecdc v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n m\u00e0 b\u1ecf qua b\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu t\u00ean ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o v\u1edbi danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1ee7a \u0111\u00fang n\u0103m t\u00e0i ch\u00ednh. Quy tr\u00ecnh khuy\u1ebfn ngh\u1ecb g\u1ed3m ba b\u01b0\u1edbc: x\u00e1c nh\u1eadn t\u00ean c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1eb1m trong danh s\u00e1ch c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c UBCKNN n\u0103m hi\u1ec7n h\u00e0nh, \u0111\u1ed1i chi\u1ebfu t\u00ean ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1 ki\u1ebfn k\u00fd b\u00e1o c\u00e1o v\u1edbi danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00ednh k\u00e8m, v\u00e0 l\u01b0u l\u1ea1i b\u1ea3n in ho\u1eb7c b\u1ea3n ch\u1ee5p m\u00e0n h\u00ecnh th\u1eddi \u0111i\u1ec3m tra c\u1ee9u l\u00e0m h\u1ed3 s\u01a1 ch\u1ee9ng minh khi c\u1ea7n gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_ba_loai_danh_sach_cong_ty_kiem_toan_theo_pham_vi_ap_dung\"><\/span><b>B\u1ea3ng so s\u00e1nh ba lo\u1ea1i danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n theo ph\u1ea1m vi \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ec1u c\u00f3 ph\u1ea1m vi \u00e1p d\u1ee5ng gi\u1ed1ng nhau. T\u00f9y theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u \u0111\u00fang danh s\u00e1ch do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap ph\u00e2n bi\u1ec7t ba lo\u1ea1i danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ed5 bi\u1ebfn theo c\u01a1 quan ban h\u00e0nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 t\u1ea7n su\u1ea5t c\u1eadp nh\u1eadt.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh ba lo\u1ea1i danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n theo ph\u1ea1m vi \u00e1p d\u1ee5ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 30.6613%;\"><b>Lo\u1ea1i danh s\u00e1ch<\/b><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><b>C\u01a1 quan c\u00f4ng b\u1ed1<\/b><\/td>\n<td style=\"text-align: center; width: 29.5591%;\"><b>Applicable subjects<\/b><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><b>T\u1ea7n su\u1ea5t c\u1eadp nh\u1eadt<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center; width: 29.5591%;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u00f3i chung<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean trong n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang (PIE)<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center; width: 29.5591%;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, c\u00f4ng ty \u0111\u1ea1i ch\u00fang n\u00f3i chung<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">UBCKNN<\/span><\/td>\n<td style=\"text-align: center; width: 29.5591%;\"><span style=\"font-weight: 400;\">C\u00f4ng ty ni\u00eam y\u1ebft, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_tra_cuu_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tra c\u1ee9u danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Experts at <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: D\u00f9ng danh s\u00e1ch c\u1ee7a n\u0103m c\u0169 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p l\u01b0u l\u1ea1i danh s\u00e1ch \u0111\u00e3 t\u1ea3i v\u1ec1 t\u1eeb n\u0103m tr\u01b0\u1edbc v\u00e0 s\u1eed d\u1ee5ng l\u1ea1i cho n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 kh\u00f4ng ki\u1ec3m tra c\u1eadp nh\u1eadt m\u1edbi. Danh s\u00e1ch <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/cong-ty-kiem-toan-duoc-bo-tai-chinh-chap-nhan\/\"><span style=\"font-weight: 400;\">c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c b\u1ed9 t\u00e0i ch\u00ednh ch\u1ea5p nh\u1eadn<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng n\u0103m do m\u1ed9t s\u1ed1 c\u00f4ng ty b\u1ecb thu h\u1ed3i t\u01b0 c\u00e1ch ho\u1eb7c c\u00f3 c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Ch\u1ec9 ki\u1ec3m tra t\u00ean c\u00f4ng ty m\u00e0 b\u1ecf qua t\u00ean ki\u1ec3m to\u00e1n vi\u00ean: <\/b><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn n\u1eb1m trong danh s\u00e1ch kh\u00f4ng c\u00f3 ngh\u0129a m\u1ecdi ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a c\u00f4ng ty \u0111\u00f3 \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00fd b\u00e1o c\u00e1o cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ea3 t\u00ean ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o v\u1edbi danh s\u00e1ch \u0111\u00ednh k\u00e8m.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Nh\u1ea7m l\u1eabn gi\u1eefa danh s\u00e1ch PIE n\u00f3i chung v\u00e0 danh s\u00e1ch ri\u00eang cho l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n: <\/b><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang n\u00f3i chung ch\u01b0a ch\u1eafc \u0111\u00e3 n\u1eb1m trong danh s\u00e1ch ri\u00eang do UBCKNN c\u00f4ng b\u1ed1 cho l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n. V\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i tra c\u1ee9u \u0111\u00fang danh s\u00e1ch c\u1ee7a UBCKNN.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Kh\u00f4ng l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh th\u1eddi \u0111i\u1ec3m tra c\u1ee9u: <\/b><span style=\"font-weight: 400;\">Khi c\u01a1 quan qu\u1ea3n l\u00fd y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y \u0111\u00e3 tra c\u1ee9u danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng. L\u01b0u l\u1ea1i b\u1ea3n in ho\u1eb7c \u1ea3nh ch\u1ee5p m\u00e0n h\u00ecnh t\u1eeb c\u1ed5ng th\u00f4ng tin ch\u00ednh th\u1ee9c l\u00e0 b\u01b0\u1edbc ph\u00f2ng ng\u1eeba c\u1ea7n thi\u1ebft.<\/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;\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u00e0 c\u00f4ng c\u1ee5 tra c\u1ee9u b\u1eaft bu\u1ed9c gi\u00fap doanh nghi\u1ec7p ni\u00eam y\u1ebft v\u00e0 c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd khi l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c ph\u00e2n bi\u1ec7t \u0111\u00fang ba lo\u1ea1i danh s\u00e1ch, \u0111\u1ed1i chi\u1ebfu c\u1ea3 t\u00ean c\u00f4ng ty l\u1eabn t\u00ean ki\u1ec3m to\u00e1n vi\u00ean, v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin theo \u0111\u00fang n\u0103m t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng b\u01b0\u1edbc kh\u00f4ng th\u1ec3 b\u1ecf qua trong quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">financial statement auditing services<\/span><\/a><span style=\"font-weight: 400;\">, t\u01b0 v\u1ea5n l\u1ef1a ch\u1ecdn <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">auditing unit<\/span><\/a><span style=\"font-weight: 400;\"> ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p ni\u00eam y\u1ebft, doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p FDI. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua. Li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n.<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review 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 of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/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=\"Tra_cuu_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_o_dau_chinh_xac_nhat\"><\/span>Tra c\u1ee9u danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u1edf \u0111\u00e2u ch\u00ednh x\u00e1c nh\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean tra c\u1ee9u tr\u1ef1c ti\u1ebfp tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA), tr\u00e1nh d\u00f9ng danh s\u00e1ch t\u1ed5ng h\u1ee3p t\u1eeb b\u00ean th\u1ee9 ba kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c.                    <\/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=\"Danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_co_ap_dung_cho_cong_ty_tu_nhan_nho_khong\"><\/span>Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u00f3 \u00e1p d\u1ee5ng cho c\u00f4ng ty t\u01b0 nh\u00e2n nh\u1ecf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c. Quy \u0111\u1ecbnh n\u00e0y ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc. C\u00f4ng ty t\u01b0 nh\u00e2n nh\u1ecf c\u00f3 th\u1ec3 thu\u00ea b\u1ea5t k\u1ef3 c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn n\u00e0o c\u00f3 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 h\u1ee3p l\u1ec7.                    <\/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=\"Neu_cong_ty_kiem_toan_dang_hop_tac_khong_con_trong_danh_sach_nam_moi_thi_xu_ly_the_nao\"><\/span>N\u1ebfu c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111ang h\u1ee3p t\u00e1c kh\u00f4ng c\u00f2n trong danh s\u00e1ch n\u0103m m\u1edbi th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n d\u1eebng vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n m\u1edbi v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00f3 cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi t\u00ecm \u0111\u01a1n v\u1ecb thay th\u1ebf n\u1eb1m trong danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1ee7a n\u0103m t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 tr\u00e1nh b\u00e1o c\u00e1o b\u1ecb \u0111\u1eb7t d\u1ea5u h\u1ecfi.                    <\/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=\"Danh_sach_co_phan_biet_giua_kiem_toan_bao_cao_tai_chinh_nam_va_soat_xet_bao_cao_giua_nien_do_khong\"><\/span>Danh s\u00e1ch c\u00f3 ph\u00e2n bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 so\u00e1t x\u00e9t b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDanh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u00e1p d\u1ee5ng chung cho c\u1ea3 hai lo\u1ea1i d\u1ecbch v\u1ee5, tuy nhi\u00ean doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u00eam \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd v\u1ec1 ph\u1ea1m vi c\u1ee5 th\u1ec3 m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng th\u1ef1c hi\u1ec7n.                    <\/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=\"Bao_lau_thi_danh_sach_cong_ty_kiem_toan_duoc_chap_thuan_duoc_cap_nhat_mot_lan\"><\/span>Bao l\u00e2u th\u00ec danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt m\u1ed9t l\u1ea7n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDanh s\u00e1ch \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3 m\u1ed7i n\u0103m, th\u01b0\u1eddng v\u00e0o cu\u1ed1i n\u0103m tr\u01b0\u1edbc ho\u1eb7c \u0111\u1ea7u n\u0103m c\u1ee7a k\u1ef3 ki\u1ec3m to\u00e1n t\u01b0\u01a1ng \u1ee9ng. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i th\u00f4ng b\u00e1o m\u1edbi tr\u01b0\u1edbc m\u1ed7i k\u1ef3 \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean \u0111\u1ec3 k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt.                    <\/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\": \"Tra c\u1ee9u danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u1edf \u0111\u00e2u ch\u00ednh x\u00e1c nh\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean tra c\u1ee9u tr\u1ef1c ti\u1ebfp tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA), tr\u00e1nh d\u00f9ng danh s\u00e1ch t\u1ed5ng h\u1ee3p t\u1eeb b\u00ean th\u1ee9 ba kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c.\"\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\": \"Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u00f3 \u00e1p d\u1ee5ng cho c\u00f4ng ty t\u01b0 nh\u00e2n nh\u1ecf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c. Quy \u0111\u1ecbnh n\u00e0y ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc. 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