{"id":6396,"date":"2026-07-07T15:38:12","date_gmt":"2026-07-07T08:38:12","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6396"},"modified":"2026-07-07T15:38:12","modified_gmt":"2026-07-07T08:38:12","slug":"nhung-cong-ty-nao-can-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/","title":{"rendered":"\u3069\u306e\u4f01\u696d\u304c\u76e3\u67fb\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u304b\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1eb7t ra khi b\u1eaft \u0111\u1ea7u v\u1eadn h\u00e0nh v\u00e0 chu\u1ea9n b\u1ecb l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ea7u ti\u00ean. Theo <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=156171\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, nh\u01b0ng n\u1ebfu c\u00f4ng ty c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ho\u1eb7c \u0111\u1ea1t quy m\u00f4 l\u1edbn th\u00ec ngh\u0129a v\u1ee5 n\u00e0y g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p SME ho\u1eb7c startup, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1, \u1ea3nh h\u01b0\u1edfng uy t\u00edn khi vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, d\u1ef1a tr\u00ean g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf t\u1eeb <\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\">, gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00f4ng ty m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n hay kh\u00f4ng.<\/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=\"\u76ee\u6b21\u306e\u8868\u793a\/\u975e\u8868\u793a\u3092\u5207\u308a\u66ff\u3048\u308b\"><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\/nhung-cong-ty-nao-can-kiem-toan\/#Tom_tat_trong_tam_ve_nhung_cong_ty_nao_can_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Nhung_cong_ty_nao_can_kiem_toan_theo_quy_dinh_phap_luat_hien_hanh\" >Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Vi_sao_doanh_nghiep_can_xac_dinh_dung_doi_tuong_kiem_toan_bat_buoc\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c?<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Nhom_1_Nhung_cong_ty_nao_can_kiem_toan_vi_co_yeu_to_von_hoac_linh_vuc_dac_thu\" >Nh\u00f3m 1: Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n v\u00ec c\u00f3 y\u1ebfu t\u1ed1 v\u1ed1n ho\u1eb7c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9?<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Nhom_2_Doanh_nghiep_quy_mo_lon_theo_Nghi_dinh_902025ND-CP_co_phai_kiem_toan_khong\" >Nh\u00f3m 2: Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Nhom_3_Doanh_nghiep_nha_nuoc_va_du_an_von_nha_nuoc_co_bat_buoc_kiem_toan_khong\" >Nh\u00f3m 3: Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 d\u1ef1 \u00e1n v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Moc_thoi_gian_va_dieu_kien_thuc_te_can_luu_y_khi_ap_dung_kiem_toan_bat_buoc\" >M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Tong_hop_van_ban_phap_luat_lien_quan_den_nhung_cong_ty_nao_can_kiem_toan\" >T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Case_Study_Doanh_nghiep_startup_tai_TPHCM_xac_dinh_nghia_vu_kiem_toan_ra_sao\" >Case Study: Doanh nghi\u1ec7p startup t\u1ea1i TP.HCM x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n ra sao?<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Boi_canh\" >\u80cc\u666f<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Van_de_phat_sinh\" >\u554f\u984c\u304c\u767a\u751f\u3059\u308b<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Cach_xu_ly_theo_tu_van_tu_MAN\" >C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Ket_qua\" >\u7d50\u679c<\/a><\/li><\/ul><\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Bang_so_sanh_tieu_chi_xac_dinh_cong_ty_bat_buoc_kiem_toan\" >B\u1ea3ng so s\u00e1nh ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u00f4ng ty b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_SME_thuong_gap_khi_bo_qua_kiem_toan_bat_buoc\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p SME th\u01b0\u1eddng g\u1eb7p khi b\u1ecf qua ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Cau_hoi_thuong_gap_ve_nhung_cong_ty_nao_can_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n 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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Doanh_nghiep_moi_thanh_lap_co_bat_buoc_kiem_toan_ngay_nam_dau_tien_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n ngay n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Cong_ty_TNHH_mot_thanh_vien_co_phai_kiem_toan_khong\" >C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Neu_bo_qua_kiem_toan_bat_buoc_thi_hau_qua_la_gi\" >N\u1ebfu b\u1ecf qua ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c th\u00ec h\u1eadu qu\u1ea3 l\u00e0 g\u00ec?<\/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\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Doanh_nghiep_can_chuan_bi_gi_truoc_khi_kiem_toan_lan_dau\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhung-cong-ty-nao-can-kiem-toan\/#Bao_lau_thi_doanh_nghiep_phai_doi_kiem_toan_vien\" >Bao l\u00e2u th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_nhung_cong_ty_nao_can_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6400\" aria-describedby=\"caption-attachment-6400\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6400\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-nhung-cong-ty-nao-can-kiem-toan.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-nhung-cong-ty-nao-can-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-nhung-cong-ty-nao-can-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-nhung-cong-ty-nao-can-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-nhung-cong-ty-nao-can-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-nhung-cong-ty-nao-can-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6400\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n l\u00e0 nh\u00f3m doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu, t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng: h\u00e0ng n\u0103m, khi l\u1eadp v\u00e0 c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; ri\u00eang nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u00e1p d\u1ee5ng theo ti\u00eau ch\u00ed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 n\u1ebfu b\u1ecf qua: r\u1ee7i ro b\u1ecb truy v\u1ea5n ph\u00e1p l\u00fd, m\u1ea5t uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c, kh\u00f3 ti\u1ebfp c\u1eadn v\u1ed1n vay ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cong_ty_nao_can_kiem_toan_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6398\" aria-describedby=\"caption-attachment-6398\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6398\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-cong-ty-nao-can-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-cong-ty-nao-can-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-cong-ty-nao-can-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-cong-ty-nao-can-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-cong-ty-nao-can-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhung-cong-ty-nao-can-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6398\" class=\"wp-caption-text\">Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c m\u1ed9t <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u6cd5\u4eba<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c chi nh\u00e1nh c\u00f4ng ty ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, x\u00e1c nh\u1eadn tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 n\u1ee3 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi t\u1ea1o c\u01a1 s\u1edf minh b\u1ea1ch cho ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng ty b\u1ea1n thu\u1ed9c m\u1ed9t trong c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng lu\u1eadt \u0111\u1ecbnh, vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd. B\u1ecf qua ngh\u0129a v\u1ee5 n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 \u0111\u1eb7t m\u00ecnh v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng khi c\u01a1 quan thu\u1ebf ho\u1eb7c ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_xac_dinh_dung_doi_tuong_kiem_toan_bat_buoc\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u0111\u1eb7c bi\u1ec7t khi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\">, sau nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i Vi\u1ec7t Nam, ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb truy thu ho\u1eb7c b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ch\u1ee7 doanh nghi\u1ec7p ngh\u0129 r\u1eb1ng c\u00f4ng ty quy m\u00f4 nh\u1ecf th\u00ec kh\u00f4ng bao gi\u1edd ph\u1ea3i ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 ngh\u0129a v\u1ee5 n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng h\u00ecnh \u1ea3nh minh b\u1ea1ch v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0. \u0110\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u00fang th\u1eddi \u0111i\u1ec3m h\u1ee3p t\u00e1c v\u1edbi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn thay v\u00ec ch\u1edd \u0111\u1ebfn khi b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng nh\u1eafc nh\u1edf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_1_Nhung_cong_ty_nao_can_kiem_toan_vi_co_yeu_to_von_hoac_linh_vuc_dac_thu\"><\/span><b>Nh\u00f3m 1: Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n v\u00ec c\u00f3 y\u1ebfu t\u1ed1 v\u1ed1n ho\u1eb7c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6397\" aria-describedby=\"caption-attachment-6397\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6397\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhom-1_-Nhung-cong-ty-nao-can-kiem-toan-vi-co-yeu-to-von-hoac-linh-vuc-dac-thu.jpg\" alt=\"Nh\u00f3m 1: Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n v\u00ec c\u00f3 y\u1ebfu t\u1ed1 v\u1ed1n ho\u1eb7c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhom-1_-Nhung-cong-ty-nao-can-kiem-toan-vi-co-yeu-to-von-hoac-linh-vuc-dac-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhom-1_-Nhung-cong-ty-nao-can-kiem-toan-vi-co-yeu-to-von-hoac-linh-vuc-dac-thu-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhom-1_-Nhung-cong-ty-nao-can-kiem-toan-vi-co-yeu-to-von-hoac-linh-vuc-dac-thu-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhom-1_-Nhung-cong-ty-nao-can-kiem-toan-vi-co-yeu-to-von-hoac-linh-vuc-dac-thu-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Nhom-1_-Nhung-cong-ty-nao-can-kiem-toan-vi-co-yeu-to-von-hoac-linh-vuc-dac-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6397\" class=\"wp-caption-text\">Nh\u00f3m 1: Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n v\u00ec c\u00f3 y\u1ebfu t\u1ed1 v\u1ed1n ho\u1eb7c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ea7u ti\u00ean trong danh s\u00e1ch nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh nh\u1ea1y c\u1ea3m. \u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ed1 \u0111\u1ecbnh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh thu hay s\u1ed1 lao \u0111\u1ed9ng.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dau-tu-nuoc-ngoai\/\"><b>\u5916\u8cc7\u4f01\u696d<\/b><\/a><b>: <\/b><span style=\"font-weight: 400;\">M\u1ecdi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p l\u1edbn hay nh\u1ecf. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng ngay t\u1eeb n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i: <\/b><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00e0nh l\u1eadp theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, lu\u00f4n ph\u1ea3i ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp do \u0111\u1eb7c th\u00f9 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 r\u1ee7i ro h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m: <\/b><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, 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 v\u00e0 chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u n\u1eb1m trong nh\u00f3m b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ed5 \u0111\u00f4ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_2_Doanh_nghiep_quy_mo_lon_theo_Nghi_dinh_902025ND-CP_co_phai_kiem_toan_khong\"><\/span><b>Nh\u00f3m 2: Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p SME quan t\u00e2m nh\u1ea5t khi t\u00ecm hi\u1ec3u nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n, v\u00ec nh\u00f3m n\u00e0y kh\u00f4ng c\u1ed1 \u0111\u1ecbnh theo lo\u1ea1i h\u00ecnh m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf. Theo \u0110i\u1ec1u 1 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-90\/\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p l\u1edbn b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n n\u1ebfu \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m t\u1eeb 200 ng\u01b0\u1eddi tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-thu-tren-300-ty-co-phai-kiem-toan\/\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m t\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tong-tai-san-100-ty-co-can-kiem-toan-khong\/\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n t\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p hai n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed tr\u00ean, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c s\u1ebd t\u1ea1m d\u1eebng cho \u0111\u1ebfn khi c\u00f4ng ty quay l\u1ea1i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. S\u1ed1 li\u1ec7u lao \u0111\u1ed9ng, doanh thu v\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi m\u1ed9t startup c\u00f4ng ngh\u1ec7 m\u1edbi g\u1ecdi v\u1ed1n v\u00f2ng Series A, vi\u1ec7c doanh thu t\u0103ng v\u1ecdt trong m\u1ed9t n\u0103m c\u00f3 th\u1ec3 khi\u1ebfn c\u00f4ng ty b\u1ea5t ng\u1edd r\u01a1i v\u00e0o di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c m\u00e0 ch\u01b0a k\u1ecbp chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, quy tr\u00ecnh. \u0110\u00e2y l\u00e0 l\u00fd do MAN lu\u00f4n khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t ti\u00eau ch\u00ed n\u00e0y \u0111\u1ecbnh k\u1ef3 m\u1ed7i qu\u00fd thay v\u00ec ch\u1edd \u0111\u1ebfn cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_3_Doanh_nghiep_nha_nuoc_va_du_an_von_nha_nuoc_co_bat_buoc_kiem_toan_khong\"><\/span><b>Nh\u00f3m 3: Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 d\u1ef1 \u00e1n v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m th\u1ee9 ba g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ngo\u00e0i ra, doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u0169ng ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 20 ph\u1ea7n tr\u0103m quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u0169ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Quy \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p m\u00e0 t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft ho\u1eb7c t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef t\u1eeb 20 ph\u1ea7n tr\u0103m quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng: vi\u1ec7c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi c\u00e1c nh\u00f3m n\u00e0y kh\u00f4ng thay th\u1ebf cho ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc. Doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ch\u1ecbu s\u1ef1 ki\u1ec3m tra song song t\u1eeb c\u1ea3 hai c\u01a1 quan.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Moc_thoi_gian_va_dieu_kien_thuc_te_can_luu_y_khi_ap_dung_kiem_toan_bat_buoc\"><\/span><b>M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n ph\u00e1t sinh theo chu k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, th\u01b0\u1eddng k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12. Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t ki\u1ec3m to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, th\u01b0\u1eddng l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n nh\u01b0ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, th\u00ec b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t ho\u1eb7c t\u1ed5ng h\u1ee3p \u0111\u00f3 c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, kh\u00f4ng ch\u1ec9 b\u00e1o c\u00e1o ri\u00eang l\u1ebb c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP c\u00f2n quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u00f9ng m\u1ed9t doanh nghi\u1ec7p qu\u00e1 5 n\u0103m li\u00ean ti\u1ebfp. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u00ean k\u1ebf ho\u1ea1ch thay \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c c\u00f4ng ty ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi ch\u1ea1m m\u1ed1c n\u00e0y \u0111\u1ec3 tr\u00e1nh gi\u00e1n \u0111o\u1ea1n qu\u00e1 tr\u00ecnh c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_van_ban_phap_luat_lien_quan_den_nhung_cong_ty_nao_can_kiem_toan\"><\/span><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n hay kh\u00f4ng, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. M\u1ed7i v\u0103n b\u1ea3n quy \u0111\u1ecbnh m\u1ed9t ph\u1ea1m vi kh\u00e1c nhau, t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m to\u00e1n, nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n \u0111\u1ebfn ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng quy \u0111\u1ecbnh quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u756a\u53f7\uff0f\u767a\u884c\u65e5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u95a2\u9023\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15 li\u1ec7t k\u00ea c\u00e1c nh\u00f3m doanh nghi\u1ec7p, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">t\u1ed5 ch\u1ee9c b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/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;\">Khung ph\u00e1p l\u00fd chung v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung ti\u00eau ch\u00ed doanh nghi\u1ec7p l\u1edbn b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n (lao \u0111\u1ed9ng, doanh thu, t\u00e0i s\u1ea3n); gi\u1edbi h\u1ea1n 5 n\u0103m k\u00fd b\u00e1o c\u00e1o c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u91cd\u8981\u306a\u6ce8\u610f:<\/b><span style=\"font-weight: 400;\"> c\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u00eau ch\u00ed doanh thu, t\u00e0i s\u1ea3n ch\u00ednh x\u00e1c nh\u1ea5t theo t\u1eebng k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_startup_tai_TPHCM_xac_dinh_nghia_vu_kiem_toan_ra_sao\"><\/span><b>Case Study: Doanh nghi\u1ec7p startup t\u1ea1i TP.HCM x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>\u80cc\u666f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n Y, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c logistics c\u00f4ng ngh\u1ec7 t\u1ea1i TP.HCM, th\u00e0nh l\u1eadp n\u0103m 2023 v\u1edbi 45 nh\u00e2n s\u1ef1 v\u00e0 doanh thu n\u0103m \u0111\u1ea7u kho\u1ea3ng 40 t\u1ef7 \u0111\u1ed3ng. Sau v\u00f2ng g\u1ecdi v\u1ed1n Series A n\u0103m 2025, c\u00f4ng ty m\u1edf r\u1ed9ng nhanh, t\u0103ng l\u00ean 210 lao \u0111\u1ed9ng v\u00e0 doanh thu \u0111\u1ea1t 320 t\u1ef7 \u0111\u1ed3ng trong n\u0103m t\u00e0i ch\u00ednh 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_phat_sinh\"><\/span><b>\u554f\u984c\u304c\u767a\u751f\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng ban \u0111\u1ea7u cho r\u1eb1ng c\u00f4ng ty quy m\u00f4 nh\u1ecf n\u00ean ch\u01b0a c\u1ea7n ki\u1ec3m to\u00e1n. Khi \u0111\u1ed1i chi\u1ebfu v\u1edbi ti\u00eau ch\u00ed Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, c\u00f4ng ty Y \u0111\u00e3 \u0111\u00e1p \u1ee9ng 2 trong 3 ti\u00eau ch\u00ed, g\u1ed3m lao \u0111\u1ed9ng tr\u00ean 200 ng\u01b0\u1eddi v\u00e0 doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, n\u00ean ch\u00ednh th\u1ee9c thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n t\u1eeb n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly_theo_tu_van_tu_MAN\"><\/span><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty Y th\u1ef1c hi\u1ec7n 3 b\u01b0\u1edbc: r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i n\u0103m li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n; l\u1ef1a ch\u1ecdn m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn c\u00f3 kinh nghi\u1ec7m v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 t\u0103ng tr\u01b0\u1edfng nhanh; x\u00e2y d\u1ef1ng l\u1ecbch tr\u00ecnh ki\u1ec3m to\u00e1n s\u1edbm h\u01a1n 60 ng\u00e0y so v\u1edbi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o \u0111\u1ec3 tr\u00e1nh \u00e1p l\u1ef1c th\u1eddi gian.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua\"><\/span><b>\u7d50\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty Y ho\u00e0n t\u1ea5t ki\u1ec3m to\u00e1n \u0111\u00fang h\u1ea1n, kh\u00f4ng ph\u00e1t sinh sai l\u1ec7ch tr\u1ecdng y\u1ebfu, \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n tr\u1edf th\u00e0nh t\u00e0i li\u1ec7u quan tr\u1ecdng gi\u00fap c\u00f4ng ty \u0111\u00e0m ph\u00e1n th\u00e0nh c\u00f4ng v\u00f2ng g\u1ecdi v\u1ed1n Series B ngay sau \u0111\u00f3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_tieu_chi_xac_dinh_cong_ty_bat_buoc_kiem_toan\"><\/span><b>B\u1ea3ng so s\u00e1nh ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u00f4ng ty b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/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 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ngh\u0129a v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ngu\u1ed3n v\u1ed1n v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh.<\/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 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u00f4ng ty b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5229\u7528\u898f\u7d04\u304c\u9069\u7528\u3055\u308c\u307e\u3059<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, c\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c ngay t\u1eeb khi th\u00e0nh l\u1eadp, kh\u00f4ng ph\u1ee5 thu\u1ed9c quy m\u00f4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: 200 lao \u0111\u1ed9ng, 300 t\u1ef7 doanh thu, 100 t\u1ef7 t\u00e0i s\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, d\u1ef1 \u00e1n v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1eeb l\u0129nh v\u1ef1c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc; \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_SME_thuong_gap_khi_bo_qua_kiem_toan_bat_buoc\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p SME th\u01b0\u1eddng g\u1eb7p khi b\u1ecf qua ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam nh\u1eadn th\u1ea5y 3 r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf doanh nghi\u1ec7p SME v\u00e0 startup.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 theo d\u00f5i doanh thu m\u00e0 b\u1ecf qua ti\u00eau ch\u00ed lao \u0111\u1ed9ng v\u00e0 t\u00e0i s\u1ea3n, d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng nh\u1eadn ra m\u00ecnh \u0111\u00e3 r\u01a1i v\u00e0o di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, vi\u1ec7c tr\u00ec ho\u00e3n l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ebfn s\u00e1t h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o khi\u1ebfn qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u1ecb g\u1ea5p r\u00fat, t\u0103ng nguy c\u01a1 b\u1ecf s\u00f3t sai s\u00f3t tr\u1ecdng y\u1ebfu.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, d\u1eabn \u0111\u1ebfn thi\u1ebfu h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 MAN lu\u00f4n khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p x\u00e2y d\u1ef1ng l\u1ecbch ki\u1ec3m to\u00e1n ch\u1ee7 \u0111\u1ed9ng t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, thay v\u00ec x\u1eed l\u00fd b\u1ecb \u0111\u1ed9ng khi \u0111\u00e3 ph\u00e1t sinh y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd.<\/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;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u ph\u00e1t tri\u1ec3n. V\u1edbi doanh nghi\u1ec7p SME v\u00e0 startup, vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u00e1c ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n, lao \u0111\u1ed9ng, doanh thu v\u00e0 t\u00e0i s\u1ea3n l\u00e0 b\u01b0\u1edbc kh\u00f4ng th\u1ec3 b\u1ecf qua trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<p><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\"> l\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u826f\u3044\u76e3\u67fb\u6cd5\u4eba<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 startup. 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, minh ch\u1ee9ng cho ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 s\u1ef1 an t\u00e2m khi h\u1ee3p t\u00e1c c\u00f9ng ch\u00fang t\u00f4i. H\u00e3y li\u00ean h\u1ec7 MAN ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3.<\/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\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/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\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/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;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/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\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO\u3002\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA Vietnam\uff09\u8cc7\u683c\u3092\u6301\u3061\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6709\u3059\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nhung_cong_ty_nao_can_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n<\/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=\"Doanh_nghiep_moi_thanh_lap_co_bat_buoc_kiem_toan_ngay_nam_dau_tien_khong\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n ngay n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m c\u1ed1 \u0111\u1ecbnh nh\u01b0 c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c b\u1ea3o hi\u1ec3m. V\u1edbi nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, ngh\u0129a v\u1ee5 ch\u1ec9 ph\u00e1t sinh khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu, t\u00e0i s\u1ea3n.                    <\/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=\"Cong_ty_TNHH_mot_thanh_vien_co_phai_kiem_toan_khong\"><\/span>C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng m\u1eb7c \u0111\u1ecbnh b\u1eaft bu\u1ed9c, tr\u1eeb khi c\u00f4ng ty \u0111\u00f3 c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed doanh nghi\u1ec7p l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.                    <\/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_bo_qua_kiem_toan_bat_buoc_thi_hau_qua_la_gi\"><\/span>N\u1ebfu b\u1ecf qua ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c th\u00ec h\u1eadu qu\u1ea3 l\u00e0 g\u00ec?<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\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed5 sung b\u00e1o c\u00e1o, m\u1ea5t uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed3ng th\u1eddi g\u1eb7p kh\u00f3 kh\u0103n khi huy \u0111\u1ed9ng v\u1ed1n ho\u1eb7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng l\u1edbn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_truoc_khi_kiem_toan_lan_dau\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n v\u00e0 l\u1ef1a ch\u1ecdn m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.                    <\/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_doanh_nghiep_phai_doi_kiem_toan_vien\"><\/span>Bao l\u00e2u th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o cho c\u00f9ng m\u1ed9t doanh nghi\u1ec7p qu\u00e1 5 n\u0103m li\u00ean ti\u1ebfp, n\u00ean doanh nghi\u1ec7p c\u1ea7n l\u00ean k\u1ebf ho\u1ea1ch lu\u00e2n phi\u00ean tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u00e0y.                    <\/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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n ngay n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m c\u1ed1 \u0111\u1ecbnh nh\u01b0 c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c b\u1ea3o hi\u1ec3m. V\u1edbi nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, ngh\u0129a v\u1ee5 ch\u1ec9 ph\u00e1t sinh khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu, t\u00e0i s\u1ea3n.\"\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\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean 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\": \"Kh\u00f4ng m\u1eb7c \u0111\u1ecbnh b\u1eaft bu\u1ed9c, tr\u1eeb khi c\u00f4ng ty \u0111\u00f3 c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed doanh nghi\u1ec7p l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.\"\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 b\u1ecf qua ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c th\u00ec h\u1eadu qu\u1ea3 l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed5 sung b\u00e1o c\u00e1o, m\u1ea5t uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed3ng th\u1eddi g\u1eb7p kh\u00f3 kh\u0103n khi huy \u0111\u1ed9ng v\u1ed1n ho\u1eb7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng l\u1edbn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n v\u00e0 l\u1ef1a ch\u1ecdn m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.\"\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\": \"Bao l\u00e2u th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o cho c\u00f9ng m\u1ed9t doanh nghi\u1ec7p qu\u00e1 5 n\u0103m li\u00ean ti\u1ebfp, n\u00ean doanh nghi\u1ec7p c\u1ea7n l\u00ean k\u1ebf ho\u1ea1ch lu\u00e2n phi\u00ean tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u00e0y.\"\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>Nh\u1eefng c\u00f4ng ty n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1eb7t ra khi b\u1eaft \u0111\u1ea7u v\u1eadn h\u00e0nh v\u00e0 chu\u1ea9n b\u1ecb l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ea7u ti\u00ean. Theo Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, nh\u01b0ng n\u1ebfu c\u00f4ng ty c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ho\u1eb7c \u0111\u1ea1t quy m\u00f4 l\u1edbn th\u00ec ngh\u0129a v\u1ee5 n\u00e0y g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn \u00e1p d\u1ee5ng. V\u1edbi doanh nghi\u1ec7p SME ho\u1eb7c startup, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c c\u00f3 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6396","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\/6396","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=6396"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6396\/revisions"}],"predecessor-version":[{"id":6402,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6396\/revisions\/6402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/6399"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=6396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=6396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=6396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}