{"id":4669,"date":"2026-01-15T02:39:15","date_gmt":"2026-01-15T09:39:15","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4669"},"modified":"2026-01-15T02:39:15","modified_gmt":"2026-01-15T09:39:15","slug":"doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u7fa9\u52d9\u5316\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\uff1a2026\u5e74\u306e\u5fc5\u9808\u8981\u4ef6\u3068\u6700\u65b0\u898f\u5236\u4e00\u89a7"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u8005\u306f\u3001\u7b2c37\u6761\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u304a\u3088\u3073\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u306a\u308b\u901a\u9054\u30022026\u5e74\u306b\u306f\u3001\u8ca1\u52d9\u900f\u660e\u6027\u57fa\u6e96\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u306b\u3064\u308c\u3001\u76e3\u67fb\u306f\u6cd5\u4ee4\u9075\u5b88\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u56fd\u969b\u8cc7\u672c\u5e02\u5834\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u305f\u3081\u306e\u300c\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3059\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u898f\u5236\u5f53\u5c40\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u4e8b\u5f8c\u76e3\u67fb\u306e\u53b3\u683c\u5316\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u9280\u884c\u306b\u3068\u3063\u3066\u76e3\u67fb\u5831\u544a\u66f8\u306e\u91cd\u8981\u6027\u306f\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u8a55\u5224\u3092\u4fdd\u8b77\u3057\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u6700\u9069\u5316\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee441\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\u9055\u53cd\u884c\u70ba\u306f\u3001\u7a0e\u5236\u4e0a\u306e\u9ad8\u30ea\u30b9\u30af\u8b66\u544a\u30ea\u30b9\u30c8\u3078\u306e\u63b2\u8f09\u3084\u3001\u53b3\u3057\u3044\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012026\u5e74\u5ea6\u306e\u76e3\u67fb\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u305f\u3081\u306b\u3001\u5bfe\u8c61\u8005\u3001\u671f\u9650\u3001\u305d\u3057\u3066\u4f01\u696d\u304c\u8003\u616e\u3059\u3079\u304d\u91cd\u8981\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/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\">\u7d22\u5f15<\/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;\">\u30c8\u30b0\u30eb<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Can_cu_phap_ly_xac_dinh_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh\" >\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#He_thong_luat_va_nghi_dinh_hien_hanh\" >\u73fe\u5728\u306e\u6cd5\u898f\u5236\u5236\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link 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>\u30b0\u30eb\u30fc\u30d71\uff1a\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_2_Cac_to_chuc_tin_dung_va_doanh_nghiep_bao_hiem\" >\u30b0\u30eb\u30fc\u30d72: \u4fe1\u7528\u6a5f\u95a2\u304a\u3088\u3073\u4fdd\u967a\u4f1a\u793e<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_3_Cong_ty_dai_chung_va_to_chuc_niem_yet_chung_khoan\" >\u30b0\u30eb\u30fc\u30d73: \u516c\u958b\u4f1a\u793e\u304a\u3088\u3073\u4e0a\u5834\u8a3c\u5238\u4f1a\u793e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_4_Doanh_nghiep_Nha_nuoc_nam_giu_tu_50_von_dieu_le\" >\u30b0\u30eb\u30fc\u30d74\uff1a\u5b9a\u6b3e\u8cc7\u672c\u91d150%\u3092\u4fdd\u6709\u3059\u308b\u56fd\u6709\u4f01\u696d\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_5_Doanh_nghiep_thuc_hien_du_an_quan_trong_quoc_gia_du_an_nhom_A\" >\u30b0\u30eb\u30fc\u30d75\uff1a\u56fd\u5bb6\u7684\u91cd\u8981\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304a\u3088\u3073\u30b0\u30eb\u30fc\u30d7A\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u4f01\u696d\u3002<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_6_Cong_ty_quan_ly_quy_va_cac_quy_dau_tu_chung_khoan\" >\u30b0\u30eb\u30fc\u30d76\uff1a\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u304a\u3088\u3073\u8a3c\u5238\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Bang_tong_hop_doi_tuong_va_quy_dinh_kiem_toan_2026\" >2026\u5e74\u306e\u76e3\u67fb\u5bfe\u8c61\u3068\u898f\u5236\u306e\u6982\u8981<\/a><\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_kiem_toan_cho_ky_ke_toan_nam_2026\" >2026\u5e74\u5ea6\u4f1a\u8a08\u671f\u9593\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3002<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Doi_voi_doanh_nghiep_Nha_nuoc_va_FDI\" >\u56fd\u6709\u4f01\u696d\u3068\u5916\u56fd\u76f4\u63a5\u6295\u8cc7<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Doi_voi_cong_ty_niem_yet_va_to_chuc_dai_chung\" >\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u516c\u7684\u6a5f\u95a2\u5411\u3051<\/a><\/li><\/ul><\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Che_tai_xu_phat_va_rui_ro_phap_ly_nam_2026\" >2026\u5e74\u306e\u5236\u88c1\u3068\u6cd5\u7684\u30ea\u30b9\u30af<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Muc_phat_hanh_chinh_hien_hanh\" >\u73fe\u5728\u306e\u884c\u653f\u7f70\u7387<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_rui_ro_ve_thue_va_tin_dung\" >\u7a0e\u91d1\u3068\u4fe1\u7528\u30ea\u30b9\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_chuan_bi_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6e96\u5099\u306e\u305f\u3081\u306e\u6a19\u6e96\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_tac_ke_toan_noi_bo\" >\u5185\u90e8\u4f1a\u8a08<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Lua_chon_don_vi_kiem_toan_chuyen_nghiep\" >\u5c02\u9580\u7684\u306a\u76e3\u67fb\u4f1a\u793e\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li><\/ul><\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_cau_hoi_thuong_gap_ve_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_2026\" >2026\u5e74\u306b\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b\u4f01\u696d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_FDI_moi_thanh_lap_trong_nam_2026_co_phai_kiem_toan_khong\" >2026\u5e74\u306b\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u308bFDI\u4f01\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Co_the_tu_chon_bat_ky_cong_ty_kiem_toan_nao_khong\" >\u597d\u304d\u306a\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u3079\u307e\u3059\u304b\uff1f<\/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\/ja\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Neu_nop_bao_cao_kiem_toan_muon_1_ngay_co_bi_phat_khong\" >\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092 1 \u65e5\u9045\u308c\u3066\u63d0\u51fa\u3059\u308b\u3068\u7f70\u305b\u3089\u308c\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f 2026 \u5e74\u306b\u65bd\u884c\u3055\u308c\u308b\u6cd5\u7684\u898f\u5236\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4670\" aria-describedby=\"caption-attachment-4670\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4670\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4670\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_luat_va_nghi_dinh_hien_hanh\"><\/span><b>\u73fe\u5728\u306e\u6cd5\u898f\u5236\u5236\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u3092\u7279\u5b9a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u73fe\u5728\u3001\u4ee5\u4e0b\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u539f\u672c\u6587\u66f8\u306b\u306f\u3001\u76e3\u67fb\u624b\u9806\u304a\u3088\u3073\u5fc5\u9808\u79d1\u76ee\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee4\u7b2c17\/2012\/ND-CP\u53f7:<\/b><span style=\"font-weight: 400;\"> \u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306e\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u7d30\u5247\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f01\u696d\u6cd5 2020:<\/b><span style=\"font-weight: 400;\"> \u56fd\u6709\u4f01\u696d\u306e\u5b9a\u7fa9\u3068\u305d\u306e\u4ee3\u8868\u8005\u306e\u8cac\u4efb\u306e\u6539\u6b63\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee441\/2018\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u30fb\u76e3\u67fb\u5206\u91ce\u306b\u304a\u3051\u308b\u5236\u88c1\u63aa\u7f6e\u304c\u52b9\u679c\u7684\u306b\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_duoc_kiem_toan_trong_nam_2026\"><\/span><b>2026\u5e74\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306f\u3001VFRS\u304cIFRS\u306b\u8fd1\u3065\u304f\u3068\u3044\u3046\u3001\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u5927\u304d\u306a\u8ee2\u63db\u671f\u3068\u306a\u308a\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u76e3\u67fb\u610f\u898b\u306f\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u306e\u6b63\u78ba\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304cM&amp;A\u53d6\u5f15\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u591a\u984d\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u9084\u4ed8\u3092\u7533\u8acb\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_06_nhom_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026 \u5e74\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b 6 \u3064\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u30ea\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u898f\u5236\u306b\u57fa\u3065\u304d\u30012026 \u5e74\u5ea6 (2026 \u5e74 12 \u6708 31 \u65e5\u7d42\u4e86) \u306e\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u4f53\u306e\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4671\" aria-describedby=\"caption-attachment-4671\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4671\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg\" alt=\"Danh s\u00e1ch 06 nh\u00f3m doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4671\" class=\"wp-caption-text\">2026 \u5e74\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b 6 \u3064\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u30ea\u30b9\u30c8\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_1_Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u30b0\u30eb\u30fc\u30d71\uff1a\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cc7\u672c\u898f\u6a21\u3084\u4e8b\u696d\u5f62\u614b\u306b\u95a2\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306eFDI\u4f01\u696d\u306f\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u8cc7\u672c\u79fb\u52d5\u3092\u898f\u5236\u3057\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u653f\u4ee417\/2012\/ND-CP\u306b\u57fa\u3065\u304f\u5f37\u5236\u7684\u306a\u898f\u5236\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u3044\u308b\u3001\u3042\u308b\u3044\u306f\u7d2f\u7a4d\u640d\u5931\u3092\u62b1\u3048\u3066\u3044\u308b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f2026\u5e74\u5ea6\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u306b\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u73fe\u884c\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u5408\u6cd5\u7684\u306b\u5229\u76ca\u3092\u672c\u56fd\u306b\u9001\u91d1\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_2_Cac_to_chuc_tin_dung_va_doanh_nghiep_bao_hiem\"><\/span><b>\u30b0\u30eb\u30fc\u30d72: \u4fe1\u7528\u6a5f\u95a2\u304a\u3088\u3073\u4fdd\u967a\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u516c\u7684\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u6027\u8cea\u4e0a\u3001\u4ee5\u4e0b\u306e\u56e3\u4f53\u306f\u5e38\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u5546\u696d\u9280\u884c\u3001\u5916\u8cc7\u7cfb\u9280\u884c\uff08100%\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u878d\u4f1a\u793e\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u793e\u306f\u751f\u547d\u4fdd\u967a\u3001\u640d\u5bb3\u4fdd\u967a\u3001\u518d\u4fdd\u967a\u306e\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u4e8b\u696d\u4f53\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u53ce\u76ca\u6027\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u53b3\u3057\u3044\u76e3\u8996\u306e\u4e0b\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3084\u6d41\u52d5\u6027\u306b\u3064\u3044\u3066\u3082\u8a73\u3057\u304f\u8abf\u67fb\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_3_Cong_ty_dai_chung_va_to_chuc_niem_yet_chung_khoan\"><\/span><b>\u30b0\u30eb\u30fc\u30d73: \u516c\u958b\u4f1a\u793e\u304a\u3088\u3073\u4e0a\u5834\u8a3c\u5238\u4f1a\u793e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a3c\u5238\u6cd5\u306b\u57fa\u3065\u304d\u3001\u516c\u958b\u4f1a\u793e\u304a\u3088\u3073\u4e0a\u5834\u7d44\u7e54\u306f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u3053\u306e\u898f\u5236\u306f\u30012026\u5e74\u306b\u5c11\u6570\u682a\u4e3b\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3057\u3001\u8a3c\u5238\u5e02\u5834\u306b\u304a\u3051\u308b\u516c\u6b63\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">HOSE\u304a\u3088\u3073HNX\u306b\u4e0a\u5834\u3059\u308b\u4f01\u696d\u306f\u30012026\u5e74\u5ea6\u306e\u76e3\u67fb\u306b\u52a0\u3048\u3066\u3001\u534a\u671f\u3054\u3068\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3082\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u76e3\u67fb\u306f\u3001\u56fd\u5bb6\u8a3c\u5238\u59d4\u54e1\u4f1a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3001\u5b9a\u671f\u7684\u306b\u516c\u8868\u3055\u308c\u308b\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_4_Doanh_nghiep_Nha_nuoc_nam_giu_tu_50_von_dieu_le\"><\/span><b>\u30b0\u30eb\u30fc\u30d74\uff1a\u5b9a\u6b3e\u8cc7\u672c\u91d150%\u3092\u4fdd\u6709\u3059\u308b\u56fd\u6709\u4f01\u696d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u51fa\u8cc7\u984d\u304c50%\uff082020\u5e74\u4f01\u696d\u6cd5\u306b\u57fa\u3065\u304f\uff09\u3092\u8d85\u3048\u308b\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u307e\u3059\u3002\u4e3b\u306a\u76ee\u7684\u306f\u3001\u56fd\u6709\u8cc7\u672c\u306e\u4fdd\u5168\u3068\u516c\u5171\u6295\u8cc7\u6d3b\u52d5\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u78ba\u4fdd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u3084\u4e8b\u696d\u4f53\u306f\u3001\u3057\u3070\u3057\u3070\u56fd\u5bb6\u76e3\u67fb\u5c40\u306b\u3088\u308b\u8ffd\u52a0\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u7d71\u6cbb\u6a5f\u95a2\u304a\u3088\u3073\u8ca1\u52d9\u7701\u306b\u63d0\u51fa\u3059\u308b\u5831\u544a\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b\u306b\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_5_Doanh_nghiep_thuc_hien_du_an_quan_trong_quoc_gia_du_an_nhom_A\"><\/span><b>\u30b0\u30eb\u30fc\u30d75\uff1a\u56fd\u5bb6\u7684\u91cd\u8981\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304a\u3088\u3073\u30b0\u30eb\u30fc\u30d7A\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u4f01\u696d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u4e88\u7b97\u8cc7\u91d1\u3092\u7528\u3044\u3066\u56fd\u5bb6\u91cd\u70b9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u53ca\u3073A\u30b0\u30eb\u30fc\u30d7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u7ba1\u7406\u53c8\u306f\u5b9f\u65bd\u3059\u308b\u6cd5\u4eba\uff08\u4f01\u696d\uff09\u306f\u3001\u6295\u8cc7\u90e8\u5206\u306b\u3064\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u308c\u306f\u3001\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6cd5\u7684\u63aa\u7f6e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u6295\u8cc7\u8cc7\u672c\u306b\u95a2\u3059\u308b\u6700\u7d42\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u7ba1\u8f44\u5f53\u5c40\u306b\u3088\u308b\u6700\u7d42\u6c7a\u6e08\u306e\u627f\u8a8d\u306e\u5fc5\u9808\u6761\u4ef6\u3067\u3059\u3002\u5831\u544a\u66f8\u3092\u53d7\u9818\u3057\u305f\u5f8c\u306b\u306e\u307f\u3001\u4f01\u696d\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u53e3\u5ea7\u3092\u9589\u9396\u3057\u3001\u516c\u5171\u6295\u8cc7\u6cd5\u306b\u5f93\u3063\u3066\u8cc7\u7523\u3092\u4f7f\u7528\u306e\u305f\u3081\u306b\u5f15\u304d\u6e21\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_6_Cong_ty_quan_ly_quy_va_cac_quy_dau_tu_chung_khoan\"><\/span><b>\u30b0\u30eb\u30fc\u30d76\uff1a\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u304a\u3088\u3073\u8a3c\u5238\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u3001\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u3001\u30af\u30ed\u30fc\u30ba\u30c9\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u3001\u30e1\u30f3\u30d0\u30fc\u30d5\u30a1\u30f3\u30c9\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u30e6\u30cb\u30c3\u30c8\u3042\u305f\u308a\u306e\u7d14\u8cc7\u7523\u984d\uff08NAV\uff09\u3092\u6b63\u78ba\u306b\u7b97\u51fa\u3057\u3001\u6295\u8cc7\u5bb6\u304c\u58f2\u8cb7\u6ce8\u6587\u3092\u884c\u3046\u969b\u306e\u516c\u5e73\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_doi_tuong_va_quy_dinh_kiem_toan_2026\"><\/span><b>2026\u5e74\u306e\u76e3\u67fb\u5bfe\u8c61\u3068\u898f\u5236\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u76e3\u67fb\u304a\u3088\u3073\u8ca1\u52d9\u5831\u544a\u306e\u8981\u4ef6\u306f\u3001\u4e8b\u696d\u30b0\u30eb\u30fc\u30d7\u3084\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u6cd5\u4eba\u5f62\u614b\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5fc5\u8981\u306a\u5831\u544a\u66f8\u306e\u7a2e\u985e\u3001\u5fc5\u9808\u306e\u76e3\u67fb\u7fa9\u52d9\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u6982\u8981\u8868\u306f\u3001\u6cd5\u4eba\u5f62\u614b\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u76e3\u67fb\u898f\u5236\u3092\u4f53\u7cfb\u5316\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u304c\u7a4d\u6975\u7684\u306b\u8a08\u753b\u3092\u7acb\u3066\u3001\u5b8c\u5168\u306a\u6587\u66f8\u3092\u4f5c\u6210\u3057\u3001\u60c5\u5831\u958b\u793a\u306b\u304a\u3051\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e74\u306e\u76e3\u67fb\u5bfe\u8c61\u3068\u898f\u5236\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u305d\u308c\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u6587\u66f8\u3002<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u306e\u7a2e\u985e<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u91cd\u8981\u306a\u6ce8\u610f<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">FDI\u4f01\u696d<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u66f8\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u958b\u4f1a\u793e<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u8a3c\u5238\u6cd5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u30686\u30f6\u6708\u30ec\u30d3\u30e5\u30fc<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u627f\u8a8d\u3055\u308c\u305f\u8acb\u8ca0\u696d\u8005\u3092\u96c7\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u5b89\u5168\u5831\u544a\u66f8<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\uff08\u8cc7\u672c\u91d150%\u4ee5\u4e0a\uff09<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u6cd5 2020<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u91d1\u3068\u8ca0\u50b5\u3092\u53b3\u91cd\u306b\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u4f1a\u793e<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u696d\u6cd5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u6280\u8853\u7684\u6e96\u5099\u91d1\u306e\u76e3\u67fb<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u30b0\u30eb\u30fc\u30d7A \/ \u56fd\u5bb6\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5171\u6295\u8cc7\u6cd5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cc7\u672c\u6c7a\u6e08<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u6c7a\u6e08\u306e\u627f\u8a8d\u6761\u4ef6<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_kiem_toan_cho_ky_ke_toan_nam_2026\"><\/span><b>2026\u5e74\u5ea6\u4f1a\u8a08\u671f\u9593\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f01\u696d\u306e\u5831\u544a\u66f8\u63d0\u51fa\u671f\u9650\u306f\u3001\u4f1a\u8a08\u671f\u9593\u672b\uff08\u901a\u5e38\u306f2026\u5e7412\u670831\u65e5\uff09\u304b\u3089\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4672\" aria-describedby=\"caption-attachment-4672\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4672\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026.jpg\" alt=\"doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4672\" class=\"wp-caption-text\">\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059 \u2013 2026 \u4f1a\u8a08\u671f\u9593\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_Nha_nuoc_va_FDI\"><\/span><b>\u56fd\u6709\u4f01\u696d\u3068\u5916\u56fd\u76f4\u63a5\u6295\u8cc7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u5ea6\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u4f1a\u8a08\u671f\u9593\u7d42\u4e86\u5f8c90\u65e5\u4ee5\u5185\u3067\u3059\u3002\u63d0\u51fa\u671f\u9650\u306f\u901a\u5e38[\u65e5\u4ed8]\u3067\u3059\u3002 <\/span><b>31\/03\/2027<\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u7b2c 1 \u56db\u534a\u671f\u672b\u306b\u66f8\u985e\u51e6\u7406\u306e\u904e\u8ca0\u8377\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u65e9\u3044\u6bb5\u968e\u3067\u76e3\u67fb\u4f1a\u793e\u3068\u7a4d\u6975\u7684\u306b\u9023\u643a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5831\u544a\u66f8\u306f\u3001\u76f4\u8f44\u7a0e\u52d9\u5f53\u5c40\u3001\u7d71\u8a08\u5f53\u5c40\u3001\u6295\u8cc7\u30e9\u30a4\u30bb\u30f3\u30b9\u5f53\u5c40\u306b\u540c\u6642\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5831\u544a\u66f8\u306e\u53d7\u9818\u7a93\u53e3\u304c\u306a\u3044\u5834\u5408\u3001\u5f8c\u65e5\u884c\u308f\u308c\u308b\u76e3\u67fb\u3067\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_cong_ty_niem_yet_va_to_chuc_dai_chung\"><\/span><b>\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u516c\u7684\u6a5f\u95a2\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u5fc5\u8981\u306a\u4e0a\u5834\u4f01\u696d\u306b\u306f\u3001\u81a8\u5927\u306a\u6642\u9593\u7684\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u300290\u65e5\u306e\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u4f01\u696d\u306f\u76e3\u67fb\u5831\u544a\u66f8\u3092\u53d7\u9818\u3057\u3066\u304b\u308924\u6642\u9593\u4ee5\u5185\u306b\u60c5\u5831\u3092\u958b\u793a\u3057\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u56fd\u5bb6\u8a3c\u5238\u59d4\u54e1\u4f1a\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_va_rui_ro_phap_ly_nam_2026\"><\/span><b>2026\u5e74\u306e\u5236\u88c1\u3068\u6cd5\u7684\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u8a08\u753b\u6295\u8cc7\u7701\u306e\u9593\u306e\u76f8\u4e92\u63a5\u7d9a\u3055\u308c\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u3092\u81ea\u52d5\u7684\u306b\u5be9\u67fb\u3059\u308b\u6280\u8853\u306e\u4f7f\u7528\u3092\u5897\u3084\u3059\u4e88\u5b9a\u3060\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh_hien_hanh\"><\/span><b>\u73fe\u5728\u306e\u884c\u653f\u7f70\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee441\/2018\/ND-CP\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u304c\u3042\u308a\u3001\u9055\u53cd\u3057\u305f\u5834\u5408\u306f\u884c\u653f\u7f70\u304c\u79d1\u305b\u3089\u308c\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1,000\u4e07\uff5e2,000\u4e07VND\uff1a<\/b><span style=\"font-weight: 400;\"> \u5fc5\u8981\u306a\u76e3\u67fb\u5831\u544a\u66f8\u3092\u6dfb\u4ed8\u305b\u305a\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u7ba1\u8f44\u5f53\u5c40\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4,000\u4e07\uff5e5,000\u4e07VND\uff1a<\/b><span style=\"font-weight: 400;\"> \u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306b\u8ca1\u52d9\u8af8\u8868\u304c\u307e\u3063\u305f\u304f\u76e3\u67fb\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_rui_ro_ve_thue_va_tin_dung\"><\/span><b>\u7a0e\u91d1\u3068\u4fe1\u7528\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4e0d\u5099\u306f\u3001\u7f70\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u5206\u985e\u306e\u30ea\u30b9\u30af\u3092\u9ad8\u3081\u3001\u9061\u53ca\u7684\u306a\u6cd5\u4eba\u7a0e\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u9280\u884c\u306e\u4fe1\u7528\u683c\u4ed8\u3051\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u878d\u8cc7\u9650\u5ea6\u984d\u3084\u6d77\u5916\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u306e\u8a55\u5224\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_chuan_bi_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6e96\u5099\u306e\u305f\u3081\u306e\u6a19\u6e96\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u4f5c\u696d\u306e\u9032\u6357\u3068\u30c7\u30fc\u30bf\u304a\u3088\u3073\u8a18\u9332\u306e\u54c1\u8cea\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u30012026\u5e74\u7b2c4\u56db\u534a\u671f\u304b\u3089\u6e96\u5099\u3092\u958b\u59cb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_tac_ke_toan_noi_bo\"><\/span><b>\u5185\u90e8\u4f1a\u8a08<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u30012026\u5e7412\u670831\u65e5\u6642\u70b9\u306e\u5728\u5eab\u3001\u73fe\u91d1\u3001\u8cb7\u639b\u91d1\u306e\u6570\u5b57\u3092\u78ba\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u6cd5\u7684\u6587\u66f8\u3001\u4f1a\u8b70\u306e\u8b70\u4e8b\u9332\u3092\u4f5c\u6210\u3057\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u53d6\u5f15\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3066\u3001\u73fe\u5728\u306e\u7a0e\u52d9\u7ba1\u7406\u898f\u5236\u306b\u5f93\u3063\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_kiem_toan_chuyen_nghiep\"><\/span><b>\u5c02\u9580\u7684\u306a\u76e3\u67fb\u4f1a\u793e\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u76e3\u67fb\u4eba\u304c2026\u5e74\u672b\u307e\u3067\u306b\u5b9f\u5730\u68da\u5378\u306b\u7acb\u3061\u4f1a\u3048\u308b\u3088\u3046\u3001\u65e9\u3081\u306b\u76e3\u67fb\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u68da\u5378\u8a3c\u62e0\u306e\u4e0d\u8db3\u306b\u3088\u308a\u76e3\u67fb\u610f\u898b\u304c\u4e0d\u9069\u683c\u3068\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5831\u544a\u66f8\u306e\u4fe1\u983c\u6027\u3092\u640d\u306a\u3046\u3088\u304f\u3042\u308b\u8aa4\u308a\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u900f\u660e\u6027\u3068\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u8981\u4ef6\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u898f\u5247\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u91cd\u3044\u7f70\u5247\u3092\u56de\u907f\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u76ee\u306b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u5370\u8c61\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306b\u3088\u308b\u5b8c\u5168\u306a\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\u3092\u4ed8\u3057\u305f\u300c\u30af\u30ea\u30fc\u30f3\u300d\u306a\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3068\u9577\u671f\u7684\u306a\u8ca1\u52d9\u7684\u6210\u529f\u306e\u78ba\u56fa\u305f\u308b\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u3044\u3046\u4f01\u696d\u7fa9\u52d9\u3092\u679c\u305f\u3059\u305f\u3081\u306e\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u304a\u63a2\u3057\u306a\u3089\u3001\u4eca\u3059\u3050MAN \u2013 Master Accountant Network\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u4e00\u6d41\u306e\u76e3\u67fb\u5c02\u9580\u5bb6\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3068\u30d9\u30c8\u30ca\u30e0\u6cd5\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064MAN\u306f\u3001\u304a\u5ba2\u69d8\u306e\u30cb\u30fc\u30ba\u306b\u6700\u9069\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u54c1\u8cea\u3068\u30b9\u30d4\u30fc\u30c9\u3002\u7c3f\u8a18\u306e\u30ec\u30d3\u30e5\u30fc\u304b\u3089\u898f\u5236\u5f53\u5c40\u3078\u306e\u30c7\u30fc\u30bf\u8aac\u660e\u307e\u3067\u3001\u304a\u5ba2\u69d8\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u4f1a\u8a08\u30df\u30b9\u304c\u6210\u9577\u3092\u963b\u5bb3\u3057\u306a\u3044\u3088\u3046\u3001MAN\u3092\u8ca1\u52d9\u900f\u660e\u6027\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/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>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/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;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>2026\u5e74\u306b\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b\u4f01\u696d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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=\"Cong_ty_FDI_moi_thanh_lap_trong_nam_2026_co_phai_kiem_toan_khong\"><\/span>2026\u5e74\u306b\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u308bFDI\u4f01\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u3002\u6cd5\u5f8b\u306b\u3088\u308a\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u65e5\u304b\u3089\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306f\u3001\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6bce\u5e74\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002                    <\/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=\"Co_the_tu_chon_bat_ky_cong_ty_kiem_toan_nao_khong\"><\/span>\u597d\u304d\u306a\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u3079\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8ca1\u52d9\u7701\u306e\u30ea\u30b9\u30c8\u306b\u57fa\u3065\u3044\u3066\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u9069\u683c\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f01\u696d\u306e\u307f\u304c\u9078\u5b9a\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u4e0a\u5834\u4f01\u696d\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u56fd\u5bb6\u8a3c\u5238\u59d4\u54e1\u4f1a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u4f01\u696d\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/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_nop_bao_cao_kiem_toan_muon_1_ngay_co_bi_phat_khong\"><\/span>\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092 1 \u65e5\u9045\u308c\u3066\u63d0\u51fa\u3059\u308b\u3068\u7f70\u305b\u3089\u308c\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u3002\u96fb\u5b50\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u306f\u63d0\u51fa\u6642\u9593\u3092\u79d2\u5358\u4f4d\u3067\u6b63\u78ba\u306b\u8a18\u9332\u3057\u307e\u3059\u3002\u305f\u3068\u30481\u65e5\u306e\u9045\u5ef6\u3067\u3042\u3063\u3066\u3082\u3001\u653f\u4ee441\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u884c\u653f\u9055\u53cd\u5831\u544a\u66f8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002                    <\/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\": \"C\u00f4ng ty FDI m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2026 c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo lu\u1eadt, doanh nghi\u1ec7p FDI b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng t\u1eeb ng\u00e0y c\u1ea5p ph\u00e9p \u0111\u1ec1u thu\u1ed9c di\u1ec7n doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, k\u1ec3 c\u1ea3 khi ch\u01b0a c\u00f3 doanh thu ph\u00e1t sinh.\"\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\": \"C\u00f3 th\u1ec3 t\u1ef1 ch\u1ecdn b\u1ea5t k\u1ef3 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u00e0o kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ecdn c\u00f4ng ty \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 theo danh s\u00e1ch c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Ri\u00eang doanh nghi\u1ec7p ni\u00eam y\u1ebft ph\u1ea3i ch\u1ecdn \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p thu\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd.\"\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\": \"N\u1ebfu n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mu\u1ed9n 1 ng\u00e0y c\u00f3 b\u1ecb ph\u1ea1t 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. H\u1ec7 th\u1ed1ng n\u1ed9p b\u00e1o c\u00e1o \u0111i\u1ec7n t\u1eed ghi nh\u1eadn th\u1eddi gian n\u1ed9p ch\u00ednh x\u00e1c \u0111\u1ebfn t\u1eebng gi\u00e2y. Vi\u1ec7c ch\u1eadm tr\u1ec5 d\u00f9 ch\u1ec9 1 ng\u00e0y c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 41.\"\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>Doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12 v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. Trong n\u0103m 2026, khi ti\u00eau chu\u1ea9n minh b\u1ea1ch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u1ea9y cao, ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 &#8220;gi\u1ea5y th\u00f4ng h\u00e0nh&#8221; \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u1ed1n qu\u1ed1c t\u1ebf. S\u1ed1 li\u1ec7u t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd cho th\u1ea5y vi\u1ec7c si\u1ebft ch\u1eb7t h\u1eadu ki\u1ec3m khi\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft \u0111\u1ed1i v\u1edbi c\u01a1 quan Thu\u1ebf v\u00e0 ng\u00e2n h\u00e0ng. X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00ecnh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4669"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4669\/revisions"}],"predecessor-version":[{"id":4674,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4669\/revisions\/4674"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4673"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}