{"id":2359,"date":"2025-09-05T00:05:26","date_gmt":"2025-09-05T07:05:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2359"},"modified":"2026-01-21T02:11:28","modified_gmt":"2026-01-21T09:11:28","slug":"khoa-hoc-kiem-toan-xay-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-xay-dung\/","title":{"rendered":"\uc2e4\ubb34 \uc911\uc2ec \uac74\uc124 \ud68c\uacc4 \uac10\uc0ac \uacfc\uc815: \uacb0\uc0b0 \ubc0f \ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac \ub9c8\uc2a4\ud130\ud558\uae30."},"content":{"rendered":"<p>2026\ub144 \uc81c\uc815\ub41c \ubc95\ub839 254\/2025\/ND-CP \ub4f1 \uacf5\uacf5 \ud22c\uc790 \ubc0f \uac74\uc124 \ube44\uc6a9 \uad00\ub9ac \uaddc\uc81c\uac00 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c, \uac10\uc0ac \uc808\ucc28 \uc219\ub2ec\uc740 \uacc4\uc57d\uc11c \ubcf4\ud638\uc5d0 \ud544\uc218\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uc624\ub298\ub0a0 \uac74\uc124 \uac10\uc0ac \uacfc\uc815\uc740 \ub2e8\uc21c\ud55c \uc804\ubb38 \uc790\uaca9 \uc694\uac74\uc744 \ub118\uc5b4 \uac74\uc124, \ud68c\uacc4, \uae08\uc735 \ubd84\uc57c \uc885\uc0ac\uc790\ub4e4\uc774 \uc2e4\ubb34 \ub2a5\ub825\uc744 \uc785\uc99d\ud560 \uc218 \uc788\ub294 \uc911\uc694\ud55c \ubc1c\ud310\uc774 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud559\uc0dd\ub4e4\uc774 \uae30\uc5c5 \ub0b4 \ubc95\uc801 \uc704\ud5d8\uc744 \ucca0\uc800\ud788 \ud30c\uc545\ud558\uace0 \ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ud3ec\uad04\uc801\uc778 \uad50\uc721 \ub85c\ub4dc\ub9f5\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Khoa_hoc_kiem_toan_xay_dung_va_giai_phap_phong_ngua_rui_ro_tai_chinh\" >\uac74\uc124 \uac10\uc0ac \uacfc\uc815 \ubc0f \uc7ac\ubb34 \uc704\ud5d8 \uc608\ubc29 \uc194\ub8e8\uc158.<\/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\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Lo_trinh_dao_tao_khoa_hoc_kiem_toan_xay_dung_thuc_chien\" >\uc2e4\ubb34 \uac74\uc124 \uac10\uc0ac \uacfc\uc815 \uad50\uc721 \ub85c\ub4dc\ub9f5.<\/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\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Cac_thanh_phan_chinh_trong_chuong_trinh_dao_tao\" >\ud6c8\ub828 \ud504\ub85c\uadf8\ub7a8\uc758 \uc8fc\uc694 \uad6c\uc131 \uc694\uc18c.<\/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\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Doi_tuong_can_tham_gia_khoa_hoc_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\uc0ac \uacfc\uc815\uc5d0\ub294 \ub204\uac00 \ucc38\uc5ec\ud574\uc57c \ud560\uae4c\uc694?<\/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\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Loi_ich_thuc_te_khi_tham_gia_dao_tao_tai_trung_tam_chuyen_nghiep\" >\uc804\ubb38 \uad50\uc721 \uc13c\ud130 \ucc38\uc5ec\uc758 \uc2e4\uc9c8\uc801\uc778 \uc774\uc810.<\/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\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Ket_noi_cong_dong_va_co_hoi_phat_trien_cung_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network)\uc744 \ud1b5\ud574 \ucee4\ubba4\ub2c8\ud2f0\uc640 \uc18c\ud1b5\ud558\uace0 \uc131\uc7a5 \uae30\ud68c\ub97c \uc7a1\uc73c\uc138\uc694.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-xay-dung\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khoa_hoc_kiem_toan_xay_dung_va_giai_phap_phong_ngua_rui_ro_tai_chinh\"><\/span>\uac74\uc124 \uac10\uc0ac \uacfc\uc815 \ubc0f \uc7ac\ubb34 \uc704\ud5d8 \uc608\ubc29 \uc194\ub8e8\uc158.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4218\" aria-describedby=\"caption-attachment-4218\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4218\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoa-hoc-kiem-toan-xay-dung-thuc-chien.jpg\" alt=\"Kho\u0301a ho\u0323c kie\u0302\u0309m toa\u0301n xa\u0302y du\u031b\u0323ng thu\u031b\u0323c chie\u0302\u0301n\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoa-hoc-kiem-toan-xay-dung-thuc-chien.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoa-hoc-kiem-toan-xay-dung-thuc-chien-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoa-hoc-kiem-toan-xay-dung-thuc-chien-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khoa-hoc-kiem-toan-xay-dung-thuc-chien-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4218\" class=\"wp-caption-text\">\uc2e4\ubb34 \uac74\uc124 \uac10\uc0ac \uacfc\uc815<\/figcaption><\/figure>\n<p>\uac74\uc124 \uac10\uc0ac \uacfc\uc815\uc740 \ud559\uc0dd\ub4e4\uc774 \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uae08\uc561\uc758 \uc815\ud655\uc131\uacfc \uc801\ubc95\uc131\uc744 \uac80\uc99d\ud558\uace0 \ud3c9\uac00\ud560 \uc218 \uc788\ub294 \uae30\uc220\uc744 \uac16\ucd94\ub3c4\ub85d \uc124\uacc4\ub41c \uc804\ubb38 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc785\ub2c8\ub2e4. \uc774\ub860\uc5d0\ub9cc \uce58\uc911\ud558\ub294 \ub300\uc2e0, \uc2e4\uc81c \uae30\ub85d\uacfc \ud604\ud589 \ubc95\uaddc\ub97c \ube44\uad50\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uc5b4 \ud22c\uc790\ub97c \ud1b5\ud574 \ud615\uc131\ub41c \uc790\uc0b0\uc758 \uac00\uce58\ub97c \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc7ac\ubb34\ubd80 \uc790\ub8cc\uc5d0 \ub530\ub974\uba74, \ucca0\uc800\ud55c \ub3c5\ub9bd \uac10\uc0ac\ub97c \uac70\uce5c \ud504\ub85c\uc81d\ud2b8\ub294 \uac10\uc0ac\ub97c \ubc1b\uc9c0 \uc54a\uc740 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ube44\ud574 \uc7ac\ubb34 \uc624\ub958\ub97c 151~201 TP3T(\ucd1d 3,000\uac74\uc758 \uac70\ub798) \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4(\ucd9c\ucc98: \uc7ac\ubb34\ubd80 2023\ub144 \uc7ac\uc815 \uc5c5\ubb34 \uc694\uc57d \ubcf4\uace0\uc11c). \uac10\uc0ac \uc2e4\ubb34\uc5d0 \ub300\ud55c \ud655\uc2e4\ud55c \uc774\ud574\uac00 \ubd80\uc871\ud558\uba74 \uac1c\uc778\uacfc \uae30\uc5c5 \ubaa8\ub450 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc81c\uc2dc\ub41c \uc218\ub7c9\uacfc \ub2e8\uac00\uc758 \ud569\ub9ac\uc131\uc744 \uc785\uc99d\ud560 \uc218 \uc5c6\uc5c8\uae30 \ub54c\ubb38\uc5d0 \ud569\uc758\uc548\uc740 \uac70\ubd80\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uadf8\ub294 \uacf5\uacf5 \ud22c\uc790 \ud380\ub4dc \uad00\ub9ac \uaddc\uc815\uc744 \uc704\ubc18\ud55c \ud610\uc758\ub85c \uac10\ub3c5 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \ucc45\uc784\uc744 \ubb3c\uc5c8\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc8fc\uc815\ubd80 \uac10\uc0ac\ud300\uc774\ub098 \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \uc870\uc0ac \uc804\uc5d0 \uc815\uc0b0 \uae30\ub85d\uc744 \ubcf4\ud638\ud560 \ubc29\ubc95\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_dao_tao_khoa_hoc_kiem_toan_xay_dung_thuc_chien\"><\/span>\uc2e4\ubb34 \uac74\uc124 \uac10\uc0ac \uacfc\uc815 \uad50\uc721 \ub85c\ub4dc\ub9f5.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4219\" aria-describedby=\"caption-attachment-4219\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4219\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lo-trinh-dao-tao-khoa-hoc-kiem-toan-xay-dung-thuc-chien.jpg\" alt=\"Lo\u0323\u0302 tri\u0300nh \u0111a\u0300o ta\u0323o khoa\u0301 ho\u0323c kie\u0302\u0309m toa\u0301n xa\u0302y du\u031b\u0323ng thu\u031b\u0323c chie\u0302\u0301n\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lo-trinh-dao-tao-khoa-hoc-kiem-toan-xay-dung-thuc-chien.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lo-trinh-dao-tao-khoa-hoc-kiem-toan-xay-dung-thuc-chien-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lo-trinh-dao-tao-khoa-hoc-kiem-toan-xay-dung-thuc-chien-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lo-trinh-dao-tao-khoa-hoc-kiem-toan-xay-dung-thuc-chien-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4219\" class=\"wp-caption-text\">\uc2e4\ubb34 \uac74\uc124 \uac10\uc0ac \uacfc\uc815 \uad50\uc721 \ub85c\ub4dc\ub9f5.<\/figcaption><\/figure>\n<p>\ud559\uc0dd\ub4e4\uc774 \uc9c0\uc2dd\uc744 \uc989\uc2dc \uc2b5\ub4dd\ud558\uace0 \uc2e4\ubb34\uc5d0 \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d, \ud559\uc2b5 \uacbd\ub85c\ub294 \ubc95\ub960 \uae30\ucd08\ubd80\ud130 \uace0\uae09 \uc0ac\ub840 \ucc98\ub9ac \uae30\uc220\uae4c\uc9c0 \ub2e8\uacc4\uc801\uc73c\ub85c \uacfc\ud559\uc801\uc73c\ub85c \uc124\uacc4\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubcf8 \ud504\ub85c\uadf8\ub7a8\uc740 \ucd1d 40\uc2dc\uac04(10\ud68c \uc218\uc5c5)\uc73c\ub85c \uad6c\uc131\ub418\uba70, \ud559\uc2b5 \ud6a8\uacfc\ub97c \uadf9\ub300\ud654\ud558\uae30 \uc704\ud574 \ub2e8\uacc4\ubcc4\ub85c \uc138\ubd84\ud654\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud559\uc0dd\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uccb4\uacc4\uc801\uc778 \ud559\uc2b5 \uacfc\uc815\uc744 \ub530\ub974\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>1\ub2e8\uacc4: \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc790\uae08 \uc870\ub2ec\uc6d0 \ud45c\uc900\ud654. \ucc38\uac00\uc790\ub4e4\uc740 \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\uc5d0 \uad00\ud55c \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\ub97c \uac80\ud1a0\ud558\uace0, \ud22c\uc790 \uc790\uae08 \uc870\ub2ec\uc6d0\uc758 \ud2b9\uc131\uc744 \uc774\ud574\ud558\uba70, \uc811\uc218\ub41c \ubc95\ub960 \ubb38\uc11c\ub97c \uac80\uc99d\ud558\ub294 \ubc29\ubc95\uc744 \ubc30\uc6b0\uac8c \ub429\ub2c8\ub2e4.<\/li>\n<li>2\ub2e8\uacc4: \ube44\uc6a9 \ubc0f \ud22c\uc790 \uac00\uce58 \uad00\ub9ac \uae30\ubc95. \uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uac74\uc124 \ube44\uc6a9, \uc7a5\ube44 \ube44\uc6a9 \ubc0f \uae30\ud0c0 \ube44\uc6a9\uc744 \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ud559\uc0dd\ub4e4\uc740 \ub3c4\uba74\uacfc \uc2e4\uc81c \ube44\uc6a9 \uacac\uc801\uc5d0\uc11c \uc218\ub7c9 \ubc0f \ub2e8\uac00\uc758 \ucc28\uc774\ub97c \uc9c1\uc811 \ud30c\uc545\ud558\ub294 \ubc29\ubc95\uc744 \ubc30\uc6c1\ub2c8\ub2e4.<\/li>\n<li>3\ub2e8\uacc4: \ucd5c\uc885 \uc815\uc0b0 \ubc0f \uc790\uc0b0 \ud615\uc131. \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131, \ubbf8\uc9c0\uae09\uae08 \ubc0f \uc794\uc5ec \uc7ac\uace0 \ud655\uc778, \uc0ac\uc6a9 \uc2b9\uc778\uc744 \ubc1b\uc740 \uc790\uc0b0\uc758 \uc815\ud655\ud55c \uac00\uce58 \uc0b0\uc815 \ub4f1\uc5d0 \ud544\uc694\ud55c \uae30\uc220\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<li>4\ub2e8\uacc4: \uc694\uc57d \ubc0f \uc0ac\ub840 \uc5f0\uad6c \uc2e4\uc2b5. \uc77c\ubc18\uc801\uc778 \ubd84\uc7c1 \ud574\uacb0, \ud68c\uacc4 \uc624\ub958 \ucc98\ub9ac, \uc8fc\uc815\ubd80 \uac80\uc0ac \ubc0f \uac10\uc0ac\ud300\uacfc\uc758 \ud611\ub825.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_chinh_trong_chuong_trinh_dao_tao\"><\/span>\ud6c8\ub828 \ud504\ub85c\uadf8\ub7a8\uc758 \uc8fc\uc694 \uad6c\uc131 \uc694\uc18c.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc774\ub860 \uc218\uc5c5\uacfc\ub294 \ub2ec\ub9ac \uac74\uc124 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc740 \uc2e4\ubb34 \uc911\uc2ec\uc801\uc778 \uc694\uc18c\uc5d0 \uc911\uc810\uc744 \ub450\uc5b4 \ud559\uc0dd\ub4e4\uc774 \uc2e4\uc81c \uac10\uc0ac \uc804\ubb38\uac00\uc758 \uc5c5\ubb34\uc5d0 \ucd5c\ub300\ud55c \uac00\uae4c\uc6cc\uc9c8 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud575\uc2ec \uad50\uc721 \uad6c\uc131 \uc694\uc18c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc804\ubb38 \uac15\uc88c: \uac10\uc0ac \ubc0f \uac80\uc0ac\ub97c \uac70\uce5c \ub300\uaddc\ubaa8 \ud504\ub85c\uc81d\ud2b8\uc758 \uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c\ub97c \ubc14\ud0d5\uc73c\ub85c \uc9c0\uc2dd\uc744 \uccb4\uacc4\ud654\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc2e4\uc81c \ubb38\uc11c\ub97c \ud65c\uc6a9\ud55c \uc2e4\ubb34 \uad50\uc721: \ud559\uc0dd\ub4e4\uc740 \ud1a0\ubaa9, \uc0b0\uc5c5 \ub610\ub294 \uc778\ud504\ub77c \ud504\ub85c\uc81d\ud2b8\uc758 \uc815\uc0b0 \ubb38\uc11c, \uc900\uacf5 \ub3c4\uba74 \ubc0f \ud68c\uacc4 \uc99d\ube59 \uc11c\ub958\ub97c \uc9c1\uc811 \ub2e4\ub8e8\uac8c \ub429\ub2c8\ub2e4.<\/li>\n<li>\uc9c0\uc6d0 \ub3c4\uad6c: \uc218\ub7c9 \uc624\ub958\ub97c \uc790\ub3d9\uc73c\ub85c \uc815\ud655\ud558\uac8c \uac80\ud1a0\ud560 \uc218 \uc788\ub294 \ud45c\uc900 \uac10\uc0ac \uc591\uc2dd\uacfc \ud2b9\uc218 Excel \uc2a4\ud504\ub808\ub4dc\uc2dc\ud2b8\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc0c1\ud638 \uc791\uc6a9 \ubc0f \uc9c8\uc758\uc751\ub2f5: \uc790\uc720\ub85c\uc6b4 \ud1a0\ub860\uc744 \ud1b5\ud574 \uc5f0\uc218\uc0dd\ub4e4\uc740 \uac01\uc790 \uc18c\uc18d \uae30\uad00\uc5d0\uc11c \ud604\uc7ac \uc9c4\ud589 \uc911\uc778 \ud504\ub85c\uc81d\ud2b8 \ud30c\uc77c\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \uc5b4\ub824\uc6c0\uc744 \ud574\uacb0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_can_tham_gia_khoa_hoc_kiem_toan_xay_dung\"><\/span>\uac74\uc124 \uac10\uc0ac \uacfc\uc815\uc5d0\ub294 \ub204\uac00 \ucc38\uc5ec\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4217\" aria-describedby=\"caption-attachment-4217\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4217\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung.jpg\" alt=\"Ca\u0301c tha\u0300nh pha\u0302\u0300n chi\u0301nh trong chu\u031bo\u031bng tri\u0300nh \u0111a\u0300o ta\u0323o kie\u0302\u0309m toa\u0301n xa\u0302y du\u031b\u0323ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4217\" class=\"wp-caption-text\">\uac74\uc124 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc758 \uc8fc\uc694 \uad6c\uc131 \uc694\uc18c.<\/figcaption><\/figure>\n<p>\ubcf8 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc740 \uc720\uc5f0\ud558\uac8c \uc124\uacc4\ub418\uc5c8\uc73c\uba70, \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ubc0f \uc790\ubcf8 \uc815\uc0b0 \uc8fc\uae30\uc5d0 \uc9c1\uc811 \uad00\uc5ec\ud558\ub294 \uc778\ub825\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \uace0\ub824\ud569\ub2c8\ub2e4. \uad50\uc721\uc0dd\uc758 \uc694\uad6c\uc0ac\ud56d\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud568\uc73c\ub85c\uc368 \uc804\ubb38\uac00\ub85c\ubd80\ud130 \uc5bb\ub294 \uc9c0\uc2dd\uc744 \ucd5c\ub300\ud55c \ud65c\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/p>\n<p>\ubaa9\ud45c \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc6b0\uc120\uc21c\uc704 \uc21c\uc73c\ub85c \ub098\uc5f4\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uac10\uc0ac\uc6d0, \uac10\uc0ac \ubcf4\uc870\uc6d0, \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \ub2f4\ub2f9\uc790 \ubc0f \ud3c9\uac00 \uc5d4\uc9c0\ub2c8\uc5b4\ub97c \ud3ec\ud568\ud558\uc5ec \ud504\ub85c\uc81d\ud2b8 \uc2e4\ud589\uc5d0 \uc9c1\uc811 \uad00\uc5ec\ud558\ub294 \ud300\uc740 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0\uc5d0 \ub300\ud55c \uc804\ubb38\uc131\uc744 \uac15\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uad00\ub9ac \ubc0f \uc2b9\uc778\ud300: \ud22c\uc790\uc790, \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc704\uc6d0\ud68c, \uc815\ubd80 \uae30\uad00\uc758 \uc7ac\ubb34 \ub2f4\ub2f9\uc790\ub294 \uc790\ubcf8 \ud750\ub984\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ud1b5\uc81c\ud560 \uc218 \uc788\ub294 \ub3c4\uad6c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<li>\uacbd\ub825 \ud655\uc7a5 \ub300\uc0c1 \uadf8\ub8f9: \ud504\ub85c\uc81d\ud2b8 \ube44\uc6a9 \uad00\ub9ac \ubc0f \uc7ac\ubb34 \uac10\uc0ac \ubd84\uc57c\ub85c \uc9c4\ucd9c\ud558\uace0\uc790 \ud558\ub294 \uc878\uc5c5\ubc18 \ud559\uc0dd \ub610\ub294 \uac74\uc124 \uc5c5\uacc4 \uc885\uc0ac\uc790.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_thuc_te_khi_tham_gia_dao_tao_tai_trung_tam_chuyen_nghiep\"><\/span>\uc804\ubb38 \uad50\uc721 \uc13c\ud130 \ucc38\uc5ec\uc758 \uc2e4\uc9c8\uc801\uc778 \uc774\uc810.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uba85\ub9dd \uc788\ub294 \uae30\uad00\uc5d0\uc11c \uac74\uc124 \uac10\uc0ac \uacfc\uc815\uc744 \uc218\uac15\ud558\ub294 \uac83\uc740 \ubcf5\uc7a1\ud558\uace0 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \ubc95\ub960 \ubb38\uc11c\ub97c \uc2a4\uc2a4\ub85c \uc870\uc0ac\ud558\ub294 \uac83\ubcf4\ub2e4 \ud6e8\uc52c \ub354 \ud070 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n<p>\uc544\ub798 \ube44\uad50\ud45c\ub294 \uc9c0\uc2dd \uc2b5\ub4dd\uc5d0 \ub300\ud55c \ub450 \uac00\uc9c0 \uc811\uadfc \ubc29\uc2dd\uc758 \ucc28\uc774\uc810\uc744 \uba85\ud655\ud788 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th>\ube44\uad50 \uae30\uc900<\/th>\n<th>\ubb38\uc11c \ubc0f \ud30c\uc77c\uc758 \uc790\uc728 \ud559\uc2b5<\/th>\n<th>\uc804\ubb38 \uad50\uc721 \uacfc\uc815\uc5d0 \ucc38\uc5ec\ud558\uc138\uc694.<\/th>\n<\/tr>\n<tr>\n<td>\ubc95\ub960 \uc5c5\ub370\uc774\ud2b8<\/td>\n<td>\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uc885\uc885 \uc9c0\uc5f0\ub418\uac70\ub098 \uc624\ud574\ub97c \ubc1b\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/td>\n<td>2025\ub144 \ucd5c\uc2e0 \ubc95\ub839 \ubc0f \uacf5\ubb38\uc5d0 \ub300\ud55c \uc2e4\uc2dc\uac04 \uc5c5\ub370\uc774\ud2b8\ub97c \ubc1b\uc544\ubcf4\uc138\uc694.<\/td>\n<\/tr>\n<tr>\n<td>\uc2e4\uc6a9\uc801\uc778 \uae30\uc220<\/td>\n<td>\uadf8 \uc5b4\ub835\uac8c \uc5bb\uc740 \uad50\ud6c8\ub4e4\uc744 \uae68\ub2eb\ub294 \ub370\ub294 \uc5ec\ub7ec \ud574\uac00 \uac78\ub838\ub2e4.<\/td>\n<td>\uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub85c\ubd80\ud130 \uc2e4\uc81c \uc0ac\uac74 \ud30c\uc77c \ucc98\ub9ac \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \ubc1b\uc73c\uc138\uc694.<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\ud669 \ucc98\ub9ac<\/td>\n<td>\ub370\uc774\ud130\uc5d0 \ud070 \ucc28\uc774\uac00 \uc788\uc744 \ub54c \ud63c\ub780\uc2a4\ub7ec\uc6cc\ud569\ub2c8\ub2e4.<\/td>\n<td>\uac10\uc0ac\uae30\uad00\uc73c\ub85c\ubd80\ud130 \uae30\ub85d\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud55c \ud45c\uc900 \uc808\ucc28\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\ucde8\uc5c5 \uae30\ud68c<\/td>\n<td>\uac04\ub2e8\ud55c \uad6c\ud604 \uc124\uc815\uc5d0\uc11c\uc758 \ud55c\uacc4.<\/td>\n<td>\uad00\ub9ac\uc9c1 \ub610\ub294 \uc218\uc11d \uac10\uc0ac\uc9c1\uc73c\ub85c \uc2b9\uc9c4\ud560 \uae30\ud68c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucc38\uace0: \uc704\uc758 \ube44\uad50 \uc790\ub8cc\ub294 \uac74\uc124 \uacbd\uc81c \ubc0f \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ub2e8\uae30 \uad50\uc721 \uacfc\uc815\uc744 \uc218\ub8cc\ud55c \ud559\uc0dd\ub4e4\uc758 \uc9c4\ub85c \ubc1c\uc804 \uacfc\uc815\uc744 \uc870\uc0ac\ud55c \uacb0\uacfc\ub97c \ubc14\ud0d5\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_noi_cong_dong_va_co_hoi_phat_trien_cung_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN(Master Accountant Network)\uc744 \ud1b5\ud574 \ucee4\ubba4\ub2c8\ud2f0\uc640 \uc18c\ud1b5\ud558\uace0 \uc131\uc7a5 \uae30\ud68c\ub97c \uc7a1\uc73c\uc138\uc694.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubcf8 \uacfc\uc815\uc744 \uc218\ub8cc\ud558\uba74 \ud559\uc0dd\ub4e4\uc740 \uc804\ubb38\uc801\uc778 \uc9c0\uc2dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uad11\ubc94\uc704\ud55c \uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ucc38\uc5ec\ud560 \uae30\ud68c\ub3c4 \uc5bb\uac8c \ub429\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \ud604\uc7ac \ud68c\uacc4, \uac10\uc0ac \ubc0f \uac74\uc124 \uae08\uc735 \ubd84\uc57c\uc5d0\uc11c \uc120\ub3c4\uc801\uc778 \ucee4\ubba4\ub2c8\ud2f0 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4.<\/p>\n<p>MAN \uc0dd\ud0dc\uacc4\uc5d0 \ucc38\uc5ec\ud568\uc73c\ub85c\uc368 \ud559\uc0dd\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ud2b9\ubcc4\ud55c \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c: \uacbd\ub825 \uc804\ubc18\uc5d0 \uac78\uccd0 \ubcf5\uc7a1\ud55c \ube44\uc988\ub2c8\uc2a4 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\ub294 \uacbd\ud5d8 \ub9ce\uc740 \uc790\ubb38\uac00 \ud300\uc744 \ud65c\uc6a9\ud558\uc138\uc694.<\/li>\n<li>\uc790\ub8cc \uacf5\uc720: \uac74\uc124 \uac10\uc0ac \uad00\ub828 \ubb38\uc11c, \ud15c\ud50c\ub9bf, \uc2ec\uce35 \uc5f0\uad6c \ub17c\ubb38\uc73c\ub85c \uad6c\uc131\ub41c \ub3c5\uc810 \uc790\ub8cc\uc2e4\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ucde8\uc5c5 \uae30\ud68c: MAN\uc740 \uc6b0\uc218\ud55c \uc778\uc7ac\uc640 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc804\ubb38\uac00\ub97c \ucc3e\ub294 \ub300\ud615 \uac74\uc124 \ud68c\uc0ac \ubc0f \uae30\uc5c5\uc744 \uc5f0\uacb0\ud558\ub294 \uac00\uad50 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\uc2e4\ubb34 \uc911\uc2ec\uc758 \uac74\uc124 \ud68c\uacc4 \uac10\uc0ac \uacfc\uc815\uc740 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc758 \ubaa8\ub4e0 \ud56d\ubaa9\uc5d0 \ub300\ud55c \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc7ac\ubb34 \uc218\uce58\ub97c \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\ub294 \ub370 \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4. \uccb4\uacc4\uc801\uc778 \uad50\uc721\uacfc MAN(Master Accountant Network)\uc758 \uc9c0\uc6d0\uc744 \ud1b5\ud574 \ubaa8\ub4e0 \ud68c\uacc4 \uac10\uc0ac\uc5d0\uc11c \uc790\uc2e0\uac10 \uc788\uac8c \uc790\uc2e0\uc758 \uc785\uc7a5\uc744 \ud655\uace0\ud788 \ud558\uace0 \uc0ac\uc5c5\uc758 \ud575\uc2ec \uac00\uce58\ub97c \ubcf4\ud638\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\uae30\ud0c0 \uc11c\ube44\uc2a4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\uac10\uc0ac:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud68c\uacc4 \ubc0f \uc138\ubb34:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\uae08 \ubcf4\uace0\uc11c<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud569\ubc95\uc801\uc778:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/a><\/li>\n<li aria-level=\"1\">\ub2e4\ub978:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed x\u00e2y d\u1ef1ng ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo c\u00e1c v\u0103n b\u1ea3n lu\u1eadt m\u1edbi nh\u1ea5t n\u0103m 2026 nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP, vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. Kh\u00f3a h\u1ecdc [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-2359","post","type-post","status-publish","format-standard","hentry","category-dao-tao"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2359"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2359\/revisions"}],"predecessor-version":[{"id":4741,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2359\/revisions\/4741"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}