{"id":4669,"date":"2026-01-15T02:39:15","date_gmt":"2026-01-15T09:39:15","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4669"},"modified":"2026-01-15T02:39:15","modified_gmt":"2026-01-15T09:39:15","slug":"doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \uc758\ubb34\ud654\ub41c \uae30\uc5c5: \ud544\uc218 \uc694\uac74 \ubaa9\ub85d \ubc0f \ucd5c\uc2e0 \uaddc\uc815 (2026\ub144)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\ub294 \uae30\uc5c5\uc740 \uc81c37\uc870\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294 \uae30\uc5c5\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 \uad00\ub828 \uc9c0\uce68\uc11c\ub4e4\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \uc7ac\ubb34 \ud22c\uba85\uc131 \uae30\uc900\uc774 \uac15\ud654\ub428\uc5d0 \ub530\ub77c \uac10\uc0ac\ub294 \ubc95\ub960 \uc900\uc218\ubfd0 \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uad6d\uc81c \uc790\ubcf8 \uc2dc\uc7a5\uc5d0 \uc9c4\ucd9c\ud558\uae30 \uc704\ud55c &quot;\ud1b5\ud589\uc99d&quot;\uacfc \uac19\uc740 \uc5ed\ud560\uc744 \ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4. \uaddc\uc81c \uae30\uad00\uc758 \uc790\ub8cc\uc5d0 \ub530\ub974\uba74 \uac10\uc0ac \ud6c4 \uc808\ucc28\uac00 \uac15\ud654\ub418\uba74\uc11c \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uacfc \uc740\ud589\uc5d0 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \uc911\uc694\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc778\uc9c0 \uc5ec\ubd80\ub97c \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \ud3c9\ud310\uc744 \ubcf4\ud638\ud558\uace0 \uc704\ud5d8 \uad00\ub9ac\ub97c \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 41\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\uc704\ubc18 \uc2dc \uc2ec\uac01\ud55c \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uc138\ubb34 \uc2dc\uc2a4\ud15c \ub0b4\uc5d0\uc11c \uace0\uc704\ud5d8 \uae30\uc5c5 \ubaa9\ub85d\uc5d0 \ub4f1\uc7ac\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae30\uc0ac\uc5d0\uc11c\ub294 2026 \ud68c\uacc4\uc5f0\ub3c4 \uc138\ubb34 \uac10\uc0ac \uc758\ubb34 \uc774\ud589\uc744 \uc704\ud55c \ub300\uc0c1 \uadf8\ub8f9, \ub9c8\uac10\uc77c \ubc0f \uc911\uc694 \uace0\ub824 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ubd84\uc11d\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/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\">\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\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Can_cu_phap_ly_xac_dinh_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh\" >\uae30\uc5c5\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#He_thong_luat_va_nghi_dinh_hien_hanh\" >\ud604\ud589 \ubc95\ub960 \ubc0f \uaddc\uc81c \uc2dc\uc2a4\ud15c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_bao_cao_tai_chinh_duoc_kiem_toan_trong_nam_2026\" >2026\ub144 \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c\uc758 \uc5ed\ud560<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Danh_sach_06_nhom_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026\ub144\uc5d0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 6\uac1c \uc0ac\uc5c5\uad70 \ubaa9\ub85d.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_1_Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\uadf8\ub8f9 1: \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_2_Cac_to_chuc_tin_dung_va_doanh_nghiep_bao_hiem\" >\uc81c2\uadf8\ub8f9: \uae08\uc735\uae30\uad00 \ubc0f \ubcf4\ud5d8\ud68c\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_3_Cong_ty_dai_chung_va_to_chuc_niem_yet_chung_khoan\" >\uadf8\ub8f9 3: \uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uc99d\uad8c \ud68c\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_4_Doanh_nghiep_Nha_nuoc_nam_giu_tu_50_von_dieu_le\" >\uadf8\ub8f9 4: \uc815\uad00\uc0c1 \uc790\ubcf8\uae08 50% \uc774\uc0c1\uc744 \ubcf4\uc720\ud55c \uad6d\uc601\uae30\uc5c5.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_5_Doanh_nghiep_thuc_hien_du_an_quan_trong_quoc_gia_du_an_nhom_A\" >\uadf8\ub8f9 5: \uad6d\uac00\uc801\uc73c\ub85c \uc911\uc694\ud55c \ud504\ub85c\uc81d\ud2b8 \ubc0f A\uadf8\ub8f9 \ud504\ub85c\uc81d\ud2b8\ub97c \uc218\ud589\ud558\ub294 \uae30\uc5c5.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_6_Cong_ty_quan_ly_quy_va_cac_quy_dau_tu_chung_khoan\" >\uc81c6\uc870: \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \ubc0f \uc99d\uad8c \ud22c\uc790 \ud380\ub4dc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Bang_tong_hop_doi_tuong_va_quy_dinh_kiem_toan_2026\" >2026\ub144 \uac10\uc0ac \ub300\uc0c1 \ubc0f \uaddc\uc815 \uc694\uc57d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_kiem_toan_cho_ky_ke_toan_nam_2026\" >2026 \ud68c\uacc4\uc5f0\ub3c4 \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Doi_voi_doanh_nghiep_Nha_nuoc_va_FDI\" >\uad6d\uc601\uae30\uc5c5 \ubc0f \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI)\uc758 \uacbd\uc6b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Doi_voi_cong_ty_niem_yet_va_to_chuc_dai_chung\" >\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uacf5\uacf5 \uae30\uad00\uc758 \uacbd\uc6b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Che_tai_xu_phat_va_rui_ro_phap_ly_nam_2026\" >2026\ub144 \uc81c\uc7ac \ubc0f \ubc95\uc801 \uc704\ud5d8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Muc_phat_hanh_chinh_hien_hanh\" >\ud604\uc7ac \ud589\uc815\ubc8c\uae08 \ubd80\uacfc\uc728<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_rui_ro_ve_thue_va_tin_dung\" >\uc138\uae08 \ubc0f \uc2e0\uc6a9 \uc704\ud5d8<\/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\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_chuan_bi_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc900\ube44\ub97c \uc704\ud55c \ud45c\uc900 \uc808\ucc28.<\/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\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_tac_ke_toan_noi_bo\" >\ub0b4\ubd80 \ud68c\uacc4<\/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\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Lua_chon_don_vi_kiem_toan_chuyen_nghiep\" >\uc804\ubb38\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_cau_hoi_thuong_gap_ve_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_2026\" >2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34\ud654 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_FDI_moi_thanh_lap_trong_nam_2026_co_phai_kiem_toan_khong\" >2026\ub144\uc5d0 \uc0c8\ub85c \uc124\ub9bd\ub418\ub294 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Co_the_tu_chon_bat_ky_cong_ty_kiem_toan_nao_khong\" >\uc81c\uac00 \uc6d0\ud558\ub294 \ud68c\uacc4\ubc95\uc778\uc744 \uc544\ubb34\uac70\ub098 \uc120\ud0dd\ud560 \uc218 \uc788\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Neu_nop_bao_cao_kiem_toan_muon_1_ngay_co_bi_phat_khong\" >\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud558\ub8e8 \ub2a6\uac8c \uc81c\ucd9c\ud558\uba74 \ubd88\uc774\uc775\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uae30\uc5c5\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 2026\ub144\uc5d0 \uc2dc\ud589\ub420 \ubc95\uaddc\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4670\" aria-describedby=\"caption-attachment-4670\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4670\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4670\" class=\"wp-caption-text\">\uae30\uc5c5\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_luat_va_nghi_dinh_hien_hanh\"><\/span><b>\ud604\ud589 \ubc95\ub960 \ubc0f \uaddc\uc81c \uc2dc\uc2a4\ud15c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\ub97c \uc2dd\ubcc4\ud558\ub294 \uacfc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc544\uc57c \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \ud604\uc7ac, \ub2e4\uc74c\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95:<\/b><span style=\"font-weight: 400;\"> \uc6d0\ubcf8 \ubb38\uc11c\uc5d0\ub294 \uac10\uc0ac \uc808\ucc28\uc640 \ud544\uc218 \uac10\uc0ac \ud56d\ubaa9\uc774 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 \uc81c17\/2012\/ND-CP\ud638:<\/b><span style=\"font-weight: 400;\"> \uacf5\uc775 \uad00\ub828 \uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac \ubc94\uc704\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\uc5c5\ubc95 2020:<\/b><span style=\"font-weight: 400;\"> \uad6d\uc720\uae30\uc5c5\uc758 \uc815\uc758 \ubc0f \ub300\ud45c\uc790\uc758 \ucc45\uc784\uc5d0 \ub300\ud55c \uac1c\uc815\uc548.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 41\/2018\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \ud68c\uacc4 \ubc0f \uac10\uc0ac \ubd84\uc57c\uc5d0 \ub300\ud55c \uc81c\uc7ac \uc870\uce58\uac00 \ud6a8\uacfc\uc801\uc73c\ub85c \uc2dc\ud589\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_duoc_kiem_toan_trong_nam_2026\"><\/span><b>2026\ub144 \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc740 VFRS\uac00 IFRS\uc5d0 \ub354\uc6b1 \uac00\uae4c\uc6cc\uc9d0\uc5d0 \ub530\ub77c \uc7ac\ubb34 \ubcf4\uace0 \uae30\uc900\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \ubcc0\ud654\uac00 \uc77c\uc5b4\ub098\ub294 \ud574\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc740 \ub9e4\ucd9c, \ube44\uc6a9 \ubc0f \uc774\uc775\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \uae30\uc5c5\uc774 \uc778\uc218\ud569\ubcd1 \uac70\ub798\ub97c \ud558\uac70\ub098 \ub300\uaddc\ubaa8 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc744 \uc2e0\uccad\ud560 \ub54c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_06_nhom_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026\ub144\uc5d0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 6\uac1c \uc0ac\uc5c5\uad70 \ubaa9\ub85d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c 2026\ub144\ub3c4(2026\ub144 12\uc6d4 31\uc77c \uc885\ub8cc) \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uc0c1\uc138 \ubaa9\ub85d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4671\" aria-describedby=\"caption-attachment-4671\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4671\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg\" alt=\"Danh s\u00e1ch 06 nh\u00f3m doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4671\" class=\"wp-caption-text\">2026\ub144\uc5d0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 6\uac1c \uc0ac\uc5c5\uad70 \ubaa9\ub85d.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_1_Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\uadf8\ub8f9 1: \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc790\ubcf8 \uaddc\ubaa8\ub098 \uc0ac\uc5c5 \uc720\ud615\uc5d0 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\"> \ub9e4\ub144. \uc774\ub294 \uad6d\uacbd \uac04 \uc790\ubcf8 \ud750\ub984\uc744 \ud1b5\uc81c\ud558\uace0 \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\uc138 \uc758\ubb34\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud55c \ubc95\ub839 17\/2012\/ND-CP\uc5d0 \ub530\ub978 \uc758\ubb34\uc801\uc778 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\uc81c \ud61c\ud0dd\uc744 \ubc1b\uac70\ub098 \ub204\uc801 \uc190\uc2e4\uc774 \uc788\ub294 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774\ub77c \ud560\uc9c0\ub77c\ub3c4 \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 2026\ub144 \uc138\ubb34\uc815\uc0b0 \uc11c\ub958\uc758 \ud544\uc218 \uad6c\uc131 \uc694\uc18c\uc774\uba70, \uae30\uc5c5\uc774 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \ud569\ubc95\uc801\uc73c\ub85c \uc774\uc775\uc744 \ubcf8\uad6d\uc73c\ub85c \uc1a1\ud658\ud558\ub294 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_2_Cac_to_chuc_tin_dung_va_doanh_nghiep_bao_hiem\"><\/span><b>\uc81c2\uadf8\ub8f9: \uae08\uc735\uae30\uad00 \ubc0f \ubcf4\ud5d8\ud68c\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacf5\uacf5 \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\ub294 \ud2b9\uc131\uc0c1, \ub2e4\uc74c \uae30\uad00\ub4e4\uc740 \ud56d\uc0c1 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac \ud615\ud0dc\uc758 \uc0c1\uc5c5\uc740\ud589, \uc678\uad6d\uacc4 \uc740\ud589(100%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae08\uc735\ud68c\uc0ac, \uc18c\uc561\uae08\uc735\uae30\uad00, \ub9ac\uc2a4\ud68c\uc0ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \ud68c\uc0ac\ub294 \uc0dd\uba85\ubcf4\ud5d8, \uc190\ud574\ubcf4\ud5d8 \ubc0f \uc7ac\ubcf4\ud5d8 \uc0ac\uc5c5\uc744 \uc601\uc704\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc758 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc218\uc775\uc131\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc790\ubcf8 \uc801\uc815\uc131 \ube44\uc728\uacfc \uc720\ub3d9\uc131\uae4c\uc9c0 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uc5c4\uaca9\ud55c \uac10\ub3c5 \ud558\uc5d0 \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_3_Cong_ty_dai_chung_va_to_chuc_niem_yet_chung_khoan\"><\/span><b>\uadf8\ub8f9 3: \uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uc99d\uad8c \ud68c\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95\uc5d0 \ub530\ub77c \uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uacf5\uac1c\uae30\uc5c5\uc740 \uc758\ubb34\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 2026\ub144\uae4c\uc9c0 \uc18c\uc218 \uc8fc\uc8fc\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uace0 \uc99d\uad8c \uc2dc\uc7a5\uc758 \uacf5\uc815\uc131\uacfc \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uac10\uc0ac \uc678\uc5d0\ub3c4 \ud638\ub180\ub8f0\ub8e8 \uc99d\uad8c\uac70\ub798\uc18c(HOSE)\uc640 \ud558\ub178\uc774 \uc99d\uad8c\uac70\ub798\uc18c(HNX)\uc5d0 \uc0c1\uc7a5\ub41c \uae30\uc5c5\uc740 \ubc18\uae30 \uc7ac\ubb34\uc81c\ud45c \uac80\ud1a0\ub3c4 \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc5c5\ubb34\ub294 \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c\uc758 \uc2b9\uc778\uc744 \ubc1b\uace0 \uc815\uae30\uc801\uc73c\ub85c \ubc1c\ud45c\ub418\ub294 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub41c \ud68c\uacc4\ubc95\uc778\uc774 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_4_Doanh_nghiep_Nha_nuoc_nam_giu_tu_50_von_dieu_le\"><\/span><b>\uadf8\ub8f9 4: \uc815\uad00\uc0c1 \uc790\ubcf8\uae08 50% \uc774\uc0c1\uc744 \ubcf4\uc720\ud55c \uad6d\uc601\uae30\uc5c5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \ubc0f 2020\ub144 \uae30\uc5c5\ubc95\uc5d0 \ub530\ub77c \uad6d\uac00 \uc790\ubcf8 \ucd9c\uc790\uc561\uc774 501,000,000\ub8e8\ud53c\ub97c \ucd08\uacfc\ud558\ub294 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uad70\uc5d0 \uc18d\ud569\ub2c8\ub2e4. \uc8fc\uc694 \ubaa9\uc801\uc740 \uad6d\uac00 \uc790\ubcf8\uc758 \ubcf4\uc874 \ubc0f \uacf5\uacf5 \ud22c\uc790 \ud65c\ub3d9\uc758 \ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \uad00\ub9ac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5 \ubc0f \uae30\uc5c5\uc740 \uc885\uc885 \uad6d\uac00 \uac10\uc0ac\uc6d0\uc758 \ucd94\uac00\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uc744 \uace0\uc6a9\ud558\ub294 \uac83\uc740 \uc815\ubd80 \uae30\uad00\uacfc \uc7ac\ubb34\ubd80\uc5d0 \uc81c\ucd9c\ud558\ub294 \ubcf4\uace0 \uc11c\ub958\ub97c \uc644\ube44\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_5_Doanh_nghiep_thuc_hien_du_an_quan_trong_quoc_gia_du_an_nhom_A\"><\/span><b>\uadf8\ub8f9 5: \uad6d\uac00\uc801\uc73c\ub85c \uc911\uc694\ud55c \ud504\ub85c\uc81d\ud2b8 \ubc0f A\uadf8\ub8f9 \ud504\ub85c\uc81d\ud2b8\ub97c \uc218\ud589\ud558\ub294 \uae30\uc5c5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uc608\uc0b0\uc744 \uc0ac\uc6a9\ud558\uc5ec \uad6d\uac00 \ud575\uc2ec \uc0ac\uc5c5 \ubc0f A\uadf8\ub8f9 \uc0ac\uc5c5\uc744 \uad00\ub9ac\ud558\uac70\ub098 \uc2dc\ud589\ud558\ub294 \ubc95\uc778(\uae30\uc5c5)\uc740 \ud22c\uc790 \ubd80\ubd84\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud22c\uc790 \ube44\uc6a9\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \ud544\uc218\uc801\uc778 \ubc95\uc801 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud22c\uc790 \uc790\ubcf8\uc5d0 \ub300\ud55c \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uad00\ud560 \ub2f9\uad6d\uc774 \ucd5c\uc885 \uc815\uc0b0\uc744 \uc2b9\uc778\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud574\ub2f9 \ubcf4\uace0\uc11c\ub97c \ubc1b\uc740 \ud6c4\uc5d0\uc57c \ud504\ub85c\uc81d\ud2b8 \uacc4\uc815\uc744 \ub9c8\uac10\ud558\uace0 \uacf5\uacf5 \ud22c\uc790\ubc95\uc5d0 \ub530\ub77c \uc790\uc0b0\uc744 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \uc778\uacc4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_6_Cong_ty_quan_ly_quy_va_cac_quy_dau_tu_chung_khoan\"><\/span><b>\uc81c6\uc870: \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \ubc0f \uc99d\uad8c \ud22c\uc790 \ud380\ub4dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uadf8\ub8f9\uc5d0\ub294 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac, \uac1c\ubc29\ud615 \ud380\ub4dc, \ud3d0\uc1c4\ud615 \ud380\ub4dc \ubc0f \ud68c\uc6d0 \ud380\ub4dc\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \ud380\ub4dc \ub2e8\uc704\ub2f9 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub97c \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \ud22c\uc790\uc790\uac00 \ub9e4\uc218 \ub610\ub294 \ub9e4\ub3c4 \uc8fc\ubb38\uc744 \ud560 \ub54c \uacf5\uc815\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_doi_tuong_va_quy_dinh_kiem_toan_2026\"><\/span><b>2026\ub144 \uac10\uc0ac \ub300\uc0c1 \ubc0f \uaddc\uc815 \uc694\uc57d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \uc694\uac74\uc774 \uc0ac\uc5c5 \uadf8\ub8f9 \ubc0f \uc0b0\uc5c5 \ubd80\ubb38\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c8 \uac83\uc785\ub2c8\ub2e4. \uc62c\ubc14\ub978 \ubc95\uc778 \uc720\ud615\uc744 \ud30c\uc545\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc694\uad6c\ub418\ub294 \ubcf4\uace0\uc11c \uc720\ud615, \uc758\ubb34 \uac10\uc0ac \uc0ac\ud56d, \uadf8\ub9ac\uace0 \uaddc\uc815 \uc900\uc218\ub97c \uc704\ud55c \uc911\uc694\ud55c \uace0\ub824 \uc0ac\ud56d\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc544\ub798 \uc694\uc57d\ud45c\ub294 \uae30\uc5c5 \uc720\ud615\uacfc \ud574\ub2f9 \uac10\uc0ac \uaddc\uc815\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud558\uc5ec \uae30\uc5c5\uc774 \uc0ac\uc804\uc5d0 \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0, \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc644\ubcbd\ud558\uac8c \uc900\ube44\ud558\uba70, \uc815\ubcf4 \uacf5\uac1c \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\ub144 \uac10\uc0ac \ub300\uc0c1 \ubc0f \uaddc\uc815 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>\ud0c0\uac9f \uadf8\ub8f9<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\uadf8\uac83\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \ubb38\uc11c.<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\uc131\uacfc \ubcf4\uace0\uc11c \uc720\ud615<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\uc911\uc694 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">FDI \uae30\uc5c5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">2026\ub144 \uc7ac\ubb34\uc81c\ud45c<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c\ub294 \uc138\uae08 \ubcf4\uace0\uc11c\uc640 \ud568\uaed8 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uae30\uc5c5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95 2019<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \ubc0f 6\uac1c\uc6d4 \uac80\ud1a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc2b9\uc778\ub41c \uacc4\uc57d\uc5c5\uccb4\ub97c \uace0\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc548\uc804 \ubcf4\uace0\uc11c<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uae30\uc900\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5(\uc790\ubcf8\uae08 501,300\uc5b5 \ub2ec\ub7ec \ucd08\uacfc)<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ubc95 2020<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">2026\ub144 \uc7ac\ubb34\uc81c\ud45c<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uae08\uacfc \ubd80\ucc44\ub97c \ucca0\uc800\ud788 \uad00\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ud68c\uc0ac<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\uc5c5\uacc4\ubc95<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc220\uc801 \ub9e4\uc7a5\ub7c9 \uac10\uc0ac<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">A\uadf8\ub8f9 \/ \uad6d\uac00 \ud504\ub85c\uc81d\ud2b8<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uacf5\ud22c\uc790\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc790\ubcf8 \uc815\uc0b0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc790\ubcf8\uae08 \uacb0\uc81c \uc2b9\uc778 \uc870\uac74<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_kiem_toan_cho_ky_ke_toan_nam_2026\"><\/span><b>2026 \ud68c\uacc4\uc5f0\ub3c4 \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\ub3c4 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \ud68c\uacc4 \uae30\uac04 \uc885\ub8cc\uc77c(\uc77c\ubc18\uc801\uc73c\ub85c 2026\ub144 12\uc6d4 31\uc77c)\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4672\" aria-describedby=\"caption-attachment-4672\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4672\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026.jpg\" alt=\"doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4672\" class=\"wp-caption-text\">\uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. 2026 \ud68c\uacc4\uc5f0\ub3c4 \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc774 \ub2e4\uac00\uc624\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_Nha_nuoc_va_FDI\"><\/span><b>\uad6d\uc601\uae30\uc5c5 \ubc0f \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI)\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\ub3c4 \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc785\ub2c8\ub2e4. \ub9c8\uac10\uc77c\uc740 \uc77c\ubc18\uc801\uc73c\ub85c [\ub0a0\uc9dc]\uc785\ub2c8\ub2e4. <\/span><b>31\/03\/2027<\/b><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 1\ubd84\uae30 \ub9d0\uc5d0 \uc11c\ub958 \uc791\uc5c5\uc774 \ud3ed\uc99d\ud558\ub294 \uac83\uc744 \ub9c9\uae30 \uc704\ud574 \ud68c\uacc4\ubc95\uc778\uacfc \uc77c\ucc0c\uac10\uce58 \uc801\uadf9\uc801\uc73c\ub85c \ud611\ub825\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubcf4\uace0\uc11c\ub294 \uc9c1\uc811 \uad00\ub9ac \uc138\ubb34 \ub2f9\uad6d, \ud1b5\uacc4\uccad, \ud22c\uc790 \ud5c8\uac00 \ub2f9\uad6d\uc5d0 \ub3d9\uc2dc\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf4\uace0\uc11c \uc811\uc218\ucc98\uac00 \uc5c6\uc744 \uacbd\uc6b0 \ucd94\ud6c4 \uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_cong_ty_niem_yet_va_to_chuc_dai_chung\"><\/span><b>\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uacf5\uacf5 \uae30\uad00\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uc0c1\uc7a5 \uae30\uc5c5\ub4e4\uc740 \uc2dc\uac04\uc801 \uc555\ubc15\uc774 \uc5c4\uccad\ub0a9\ub2c8\ub2e4. 90\uc77c \uae30\ud55c\uc774 \uc9c0\ub098\uba74 \uae30\uc5c5\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1b\uc740 \ud6c4 24\uc2dc\uac04 \uc774\ub0b4\uc5d0 \uc815\ubcf4\ub97c \uacf5\uac1c\ud558\uace0 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_va_rui_ro_phap_ly_nam_2026\"><\/span><b>2026\ub144 \uc81c\uc7ac \ubc0f \ubc95\uc801 \uc704\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uc138\ubb34 \ub2f9\uad6d\uacfc \uae30\ud68d\ud22c\uc790\ubd80 \uac04\uc758 \uc0c1\ud638 \uc5f0\uacb0\ub41c \uc804\uc790 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc740 \uae30\uc5c5\uc744 \uc790\ub3d9\uc73c\ub85c \uac80\ud1a0\ud558\ub294 \uae30\uc220 \ud65c\uc6a9\uc744 \ud655\ub300\ud560 \uc608\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh_hien_hanh\"><\/span><b>\ud604\uc7ac \ud589\uc815\ubc8c\uae08 \ubd80\uacfc\uc728<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\uc9c0\ub9cc, \uc704\ubc18 \uc2dc \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1\ucc9c\ub9cc VND\uc5d0\uc11c 2\ucc9c\ub9cc VND\uae4c\uc9c0:<\/b><span style=\"font-weight: 400;\"> \uc7ac\ubb34\uc81c\ud45c\uac00 \ud544\uc694\ud55c \uac10\uc0ac\ubcf4\uace0\uc11c \uc5c6\uc774 \uad00\ud560 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ub41c \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4\ucc9c\ub9cc~5\ucc9c\ub9cc VND:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub960\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \ubc14\uc640 \uac19\uc774 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \uc804\ud600 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc740 \uacbd\uc6b0.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_rui_ro_ve_thue_va_tin_dung\"><\/span><b>\uc138\uae08 \ubc0f \uc2e0\uc6a9 \uc704\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub2e8\uc21c\ud55c \ubc8c\uae08 \ubd80\uacfc\ub97c \ub118\uc5b4, \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc5c6\uc73c\uba74 \uae30\uc5c5\uc740 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc758\ud574 \ubd80\uc2e4 \uae30\uc5c5\uc73c\ub85c \ubd84\ub958\ub420 \uc704\ud5d8\uc774 \ub192\uc544\uc9c0\uace0, \uc18c\uae09 \ubc95\uc778\uc138 \uc9d5\uc218 \ub300\uc0c1\uc774 \ub420 \uac00\ub2a5\uc131\uc774 \ucee4\uc9d1\ub2c8\ub2e4. \ub610\ud55c, \uc740\ud589\uc740 \uc2e0\uc6a9 \ub4f1\uae09\uc744 \ud558\ud5a5 \uc870\uc815\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \ub300\ucd9c \ud55c\ub3c4 \ubc0f \ud574\uc678 \ud30c\ud2b8\ub108\uc640\uc758 \uad00\uacc4 \uc545\ud654\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_chuan_bi_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc900\ube44\ub97c \uc704\ud55c \ud45c\uc900 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc740 \uac10\uc0ac \uc791\uc5c5\uc758 \uc9c4\ud589\uacfc \ub370\uc774\ud130 \ubc0f \uae30\ub85d\uc758 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 2026\ub144 4\ubd84\uae30\ubd80\ud130 \uc900\ube44\ub97c \uc2dc\uc791\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_tac_ke_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \ud68c\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2026\ub144 12\uc6d4 31\uc77c \uae30\uc900 \uc7ac\uace0, \ud604\uae08 \ubc0f \ub9e4\uc785\ucc44\ubb34 \uc218\uce58\ub97c \ud655\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \ubc95\ub960 \ubb38\uc11c, \ud68c\uc758\ub85d\uc744 \uc791\uc131\ud558\uace0 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub97c \uac80\ud1a0\ud558\uc5ec \ud604\ud589 \uc138\ubb34 \uad00\ub9ac \uaddc\uc815\uc5d0 \ub530\ub77c \uac70\ub798 \uac00\uaca9\uc744 \uc0b0\uc815\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_kiem_toan_chuyen_nghiep\"><\/span><b>\uc804\ubb38\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uac10\uc0ac \uacc4\uc57d\uc744 \uc870\uae30\uc5d0 \uccb4\uacb0\ud558\uc5ec \uac10\uc0ac\uc778\uc774 2026\ub144 \ub9d0\uae4c\uc9c0 \uc2e4\ubb3c \uc7ac\uace0 \uc870\uc0ac\ub97c \ucc38\uad00\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc7ac\uace0 \uc99d\ube59 \uc790\ub8cc \ubd80\uc871\uc73c\ub85c \uac10\uc0ac \uc758\uacac\uc774 \ubd80\uc801\uaca9 \ud310\uc815\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uc774\ub294 \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uc744 \ub5a8\uc5b4\ub728\ub9ac\ub294 \ud754\ud55c \uc624\ub958\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc740 \ud22c\uba85\uc131 \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \uae30\uc900\uacfc \uad00\ub828\ud558\uc5ec \uc5c4\uaca9\ud55c \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \ub9c9\ub300\ud55c \ubc8c\uae08\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud30c\ud2b8\ub108\ub4e4\uc5d0\uac8c \uc804\ubb38\uc801\uc778 \uc774\ubbf8\uc9c0\ub97c \uad6c\ucd95\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc758 \ubb34\uc870\uac74\uc801\uc778 \uc758\uacac\uc744 \ud3ec\ud568\ud55c &quot;\uae68\ub057\ud55c&quot; \uc7ac\ubb34\uc81c\ud45c\ub294 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uacfc \uc7a5\uae30\uc801\uc778 \uc7ac\uc815\uc801 \uc131\uacf5\uc744 \uc704\ud55c \uacac\uace0\ud55c \ud1a0\ub300\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \uc774\ud589\uc744 \uc704\ud55c \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc744 \ucc3e\uace0 \uacc4\uc2e0\ub2e4\uba74, \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694. MAN\uc740 \uc5c5\uacc4 \ucd5c\uace0 \uc218\uc900\uc758 \uac10\uc0ac \uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c\uc640 \ubca0\ud2b8\ub0a8 \ubc95\ub960\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \ubc14\ud0d5\uc73c\ub85c \ucd5c\uace0\uc758 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \ud488\uc9c8\uacfc \uc2e0\uc18d\uc131. MAN\uc740 \uc7a5\ubd80 \uac80\ud1a0\ubd80\ud130 \uaddc\uc81c \ub2f9\uad6d\uc5d0 \ub300\ud55c \ub370\uc774\ud130 \uc124\uba85\uae4c\uc9c0 \ubaa8\ub4e0 \uacfc\uc815\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc624\ub958\uac00 \uc0ac\uc5c5 \uc131\uc7a5\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce58\ub3c4\ub85d \ub0b4\ubc84\ub824 \ub450\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \uc704\ud55c \ud30c\ud2b8\ub108, MAN\uc744 \uc120\ud0dd\ud558\uc138\uc694.<\/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 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34\ud654 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_FDI_moi_thanh_lap_trong_nam_2026_co_phai_kiem_toan_khong\"><\/span>2026\ub144\uc5d0 \uc0c8\ub85c \uc124\ub9bd\ub418\ub294 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \ubc95\uc5d0 \ub530\ub77c \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI)\uc740 \uc778\ud5c8\uac00\uc77c\ub85c\ubd80\ud130 \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud55c \uacbd\uc6b0, \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ub9e4\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_tu_chon_bat_ky_cong_ty_kiem_toan_nao_khong\"><\/span>\uc81c\uac00 \uc6d0\ud558\ub294 \ud68c\uacc4\ubc95\uc778\uc744 \uc544\ubb34\uac70\ub098 \uc120\ud0dd\ud560 \uc218 \uc788\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc7ac\uc815\ubd80 \ubaa9\ub85d\uc5d0 \ub4f1\uc7ac\ub41c \uae30\uc5c5 \uc911 \uc790\uaca9 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uae30\uc5c5\ub9cc \uc120\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ub4f1\uc7ac \uae30\uc5c5\uc740 \ubc95\ub960 \uc900\uc218\ub97c \uc704\ud574 \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c\uc758 \uc2b9\uc778\uc744 \ubc1b\uc740 \uae30\uad00\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_nop_bao_cao_kiem_toan_muon_1_ngay_co_bi_phat_khong\"><\/span>\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud558\ub8e8 \ub2a6\uac8c \uc81c\ucd9c\ud558\uba74 \ubd88\uc774\uc775\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uc804\uc790 \uc2e0\uace0 \uc2dc\uc2a4\ud15c\uc740 \uc81c\ucd9c \uc2dc\uac04\uc744 \ucd08 \ub2e8\uc704\uae4c\uc9c0 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud569\ub2c8\ub2e4. \uc2dc\ud589\ub839 41\ud638\uc5d0 \ub530\ub77c \ub2e8 \ud558\ub8e8\ub9cc \uc9c0\uc5f0\ub418\uc5b4\ub3c4 \ud589\uc815 \uc704\ubc18 \uc2e0\uace0\uac00 \uc811\uc218\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty FDI m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2026 c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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