{"id":4715,"date":"2026-01-19T21:58:48","date_gmt":"2026-01-20T04:58:48","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4715"},"modified":"2026-02-05T19:44:28","modified_gmt":"2026-02-06T02:44:28","slug":"doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc5d0 \uc758\ud574 \ud2b9\ubcc4\ud788 \uc815\uc758\ub41c \uacbd\uc81c \uc8fc\uccb4 \ubc0f \ube44\uc601\ub9ac \ub2e8\uccb4\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\uba70, \uc815\ubcf4 \uacf5\uac1c \ub610\ub294 \uad6d\uac00 \uad00\ub9ac \uae30\uad00 \uc81c\ucd9c \uc804\uc5d0 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. 2026\ub144\uc744 \ub9de\uc774\ud558\uc5ec \uc7ac\ubb34 \ud22c\uba85\uc131 \uac15\ud654 \ubc0f \uc774\uc804\uac00\uaca9 \ucc45\uc815 \ubc29\uc9c0\ub77c\ub294 \ub9e5\ub77d\uc5d0\uc11c, \ubc95\uc801 \uc9c0\uc704\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud788 \ubc95\uaddc \uc900\uc218\ub9cc\uc744 \uc704\ud55c \uac83\uc774 \uc544\ub2d9\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;\"> \ub354 \ub098\uc544\uac00 \uc774\ub294 \uae30\uc5c5\uc774 \ud3c9\ud310, \uc2e0\uc6a9 \ub4f1\uae09 \ubc0f \uc790\ubcf8 \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uc2e0\ub8b0\ub97c \uc720\uc9c0\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uc870\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ubca0\ud2b8\ub0a8\uc758 \uae09\uc18d\ub3c4\ub85c \ubc1c\uc804\ud558\ub294 \ub514\uc9c0\ud138 \uacbd\uc81c\uc640 \uc9c0\uc18d\uac00\ub2a5\ubc1c\uc804\ubcf4\uace0(ESG)\uc758 \ub9e5\ub77d\uc5d0\uc11c, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34\uac00 \uc788\ub294 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\uc778\uc758 \uc5ed\ud560\uc740 \ub354\uc6b1 \uc911\uc694\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \uacb0\uacfc\ub294 \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ubc18\uc601\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae00\ub85c\ubc8c \uacf5\uae09\ub9dd \ub0b4 \uae30\uc5c5\uc758 \uacbd\uc601 \ub2a5\ub825\uacfc \uc548\uc815\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uae30\uc900\uc73c\ub85c\ub3c4 \ud65c\uc6a9\ub429\ub2c8\ub2e4. \ubcf8 \ubd84\uc11d\uc740 \uc0c8\ub85c\uc6b4 \uaddc\uc815, \ubc8c\uce59, \uc2dc\ud589 \uc9c0\uce68\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uacfc \ud68c\uacc4 \uc5c5\uacc4\uac00 \uc0ac\uc804\uc5d0 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \ud22c\uba85\uc131\uc744 \uac15\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\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\" 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\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \ub300\uc0c1 \uae30\uc5c5\uc5d0 \uad00\ud55c \uc8fc\uc694 \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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Luat_Kiem_toan_doc_lap_va_xu_huong_minh_bach_hoa_2026\" >\ub3c5\ub9bd \uac10\uc0ac\ubc95\uacfc 2026\ub144 \ud22c\uba85\uc131 \uc99d\uc9c4 \ucd94\uc138<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Nghi_dinh_172012ND-CP_va_cac_sua_doi_bo_sung_gan_nhat\" >\ubc95\ub839 17\/2012\/ND-CP \ubc0f \uadf8 \ucd5c\uadfc \uac1c\uc815\uc548.<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Danh_muc_chi_tiet_cac_doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hien_nay\" >\ud604\uc7ac \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uad00\ub4e4\uc758 \uc0c1\uc138 \ubaa9\ub85d\uc785\ub2c8\ub2e4.<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5 \uadf8\ub8f9<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_to_chuc_tin_dung_va_quy_tai_chinh\" >\uc2e0\uc6a9\uae30\uad00 \ubc0f \uae08\uc735 \ud380\ub4dc<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_niem_yet_va_thi_truong_chung_khoan_2026\" >2026\ub144 \uc0c1\uc7a5 \uae30\uc5c5\uacfc \uc8fc\uc2dd \uc2dc\uc7a5<\/a><\/li><\/ul><\/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\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_ve_kiem_soat_von_Nha_nuoc_va_cac_du_an_trong_diem\" >\uad6d\uac00 \uc790\ubcf8 \ubc0f \uc8fc\uc694 \uc0ac\uc5c5 \ud1b5\uc81c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_doanh_nghiep_co_von_Nha_nuoc_chi_phoi_tren_50\" >\uad6d\uc720\uae30\uc5c5(50% \uc774\uc0c1)<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Kiem_toan_quyet_toan_du_an_dau_tu_cong_hoan_thanh\" >\uc644\ub8cc\ub41c \uacf5\uacf5 \ud22c\uc790 \uc0ac\uc5c5\uc758 \ucd5c\uc885 \ud68c\uacc4 \uac10\uc0ac.<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Lich_trinh_va_trach_nhiem_thuc_thi_doi_voi_doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uc77c\uc815 \ubc0f \ucc45\uc784 \uc0ac\ud56d.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Moc_thoi_gian_nop_va_cong_khai_bao_cao_2026\" >2026\ub144 \ubcf4\uace0\uc11c \uc81c\ucd9c \ubc0f \ubc1c\uac04 \ub9c8\uac10\uc77c.<\/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\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_Ke_toan_truong_trong_quy_trinh_kiem_toan\" >\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#He_luy_khi_khong_tuan_thu_quy_dinh_ve_doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uacb0\uacfc.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Rui_ro_bi_tu_choi_vay_von_va_dau_thau\" >\ub300\ucd9c \ubc0f \uc785\ucc30 \uac70\uc808 \uc704\ud5d8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Anh_huong_den_viec_quyet_toan_thue_thu_nhap_doanh_nghiep\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \ud569\uc758\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Gia_tri_chien_luoc_cua_kiem_toan_doc_lap_Ngoai_khia_canh_bat_buoc\" >\ub3c5\ub9bd \ud68c\uacc4\uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \uac00\uce58 (\uc758\ubb34\uc131 \uce21\uba74\uc744 \ub118\uc5b4\uc11c)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Tang_cuong_minh_bach_va_quan_tri_doanh_nghiep\" >\ud22c\uba85\uc131 \ubc0f \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uac15\ud654.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Ho_tro_doanh_nghiep_tiep_can_IFRS_va_chuan_muc_quoc_te\" >IFRS \ubc0f \uad6d\uc81c \uae30\uc900\uc5d0 \ub300\ud55c \uae30\uc5c5\uc758 \uc811\uadfc\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_cho_dich_vu_kiem_toan_2026\" >MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c: 2026\ub144\uc5d0\ub3c4 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud30c\ud2b8\ub108<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Giai_dap_cac_tinh_huong_thuong_gap_ve_doi_tuong_bat_buoc_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 \uae30\uc5c5\ub4e4\uc5d0 \ub300\ud55c \uc77c\ubc18\uc801\uc778 \uc9c8\ubb38\ub4e4\uc744 \ub2e4\ub8f9\ub2c8\ub2e4.<\/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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Van_phong_dai_dien_cua_cong_ty_nuoc_ngoai_co_phai_kiem_toan_khong\" >\uc678\uad6d \uae30\uc5c5\uc758 \ub300\ud45c \uc0ac\ubb34\uc18c\ub3c4 \uc138\ubb34\uc870\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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_vua_va_nho_SMEs_co_nen_kiem_toan_tu_nguyen\" >\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc790\ubc1c\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560\uae4c\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\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/#Co_duoc_thay_doi_cong_ty_kiem_toan_hang_nam_khong\" >\uac10\uc0ac\ubc95\uc778\uc744 \ub9e4\ub144 \uad50\uccb4\ud558\ub294 \uac83\uc774 \ud5c8\uc6a9\ub429\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_trong_yeu_ve_doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \ub300\uc0c1 \uae30\uc5c5\uc5d0 \uad00\ud55c \uc8fc\uc694 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub3c4 \ubca0\ud2b8\ub0a8\uc758 \uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4\ub294 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c37\uc870\ub97c \uae30\ubcf8\uc73c\ub85c \ud558\ub418, \uc7ac\uc815\ubd80\uc758 \ucd5c\uc2e0 \uc9c0\uce68\uacfc \uc870\ud654\ub97c \uc774\ub8e8\ub3c4\ub85d \uad6c\uc131\ub420 \uac83\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)<\/span><\/a><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uae30\uc5c5\uc744 \uc2dd\ubcc4\ud558\ub824\uba74 \uacf5\uc775 \uad00\ub828 \uae30\uc5c5\uc758 \ub2e4\uc591\ud55c \ubc94\uc8fc\uc640 \uadf8 \uc790\ubcf8 \uaddc\ubaa8\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc774\ud574\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4716\" aria-describedby=\"caption-attachment-4716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4716\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-trong-yeu-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd tr\u1ecdng y\u1ebfu v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c 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\/Co-so-phap-ly-trong-yeu-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-trong-yeu-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-trong-yeu-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-trong-yeu-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-trong-yeu-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4716\" class=\"wp-caption-text\">2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \ub300\uc0c1 \uae30\uc5c5\uc5d0 \uad00\ud55c \uc8fc\uc694 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \ubc95\ub960\uc740 \uac1d\uad00\uc131\uc5d0 \uad00\ud574 \ub9e4\uc6b0 \uc5c4\uaca9\ud55c \uc694\uac74\uc744 \ubd80\uacfc\ud558\uace0 \uc788\uc73c\uba70, \ub530\ub77c\uc11c \ud68c\uacc4\ubc95\uc778\uc740 \uace0\uac1d\uc73c\ub85c\ubd80\ud130 \uc808\ub300\uc801\uc778 \ub3c5\ub9bd\uc131\uc744 \ubcf4\uc7a5\ud574\uc57c \ud558\ub294\ub370, \uc774\ub294 \uc758\ubb34 \uc0ac\ud56d\uc785\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;\">\uc774\ub7ec\ud55c \uc5c4\uaca9\ud55c \uc2dc\ud589\uc740 \uc18c\uc218 \uc8fc\uc8fc\uc640 \uae08\uc735 \uae30\uad00\ubd80\ud130 \uc138\ubb34 \ub2f9\uad6d\uacfc \uc815\ubd80\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc815\ub2f9\ud55c \uc774\uc775\uc744 \ubcf4\ud638\ud558\uace0, \uad6d\uac00 \uacbd\uc81c\uc5d0 \uc5f0\uc1c4\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uae08\uc735 \ucda9\uaca9\uc744 \uc608\ubc29\ud558\ub294 \ub370 \ubaa9\uc801\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Kiem_toan_doc_lap_va_xu_huong_minh_bach_hoa_2026\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\ubc95\uacfc 2026\ub144 \ud22c\uba85\uc131 \uc99d\uc9c4 \ucd94\uc138<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ubc95\uc740 \ubaa8\ub4e0 \uc7ac\ubb34 \ud1b5\uc81c \ud65c\ub3d9\uc758 \uae30\ubcf8 \uc6d0\uce59 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \uc774 \ubc95\uc740 \ub2e8\uc21c\ud55c \ubc95 \uc9d1\ud589 \uc218\ub2e8\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \uc2a4\uc2a4\ub85c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ud3c9\uac00\ud558\uace0 \uc804\ubb38\uc131\uacfc \ud45c\uc900\ud654\ub97c \ud5a5\ud574 \uac1c\uc120\ud574 \ub098\uac08 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \ud45c\uc900 \uccb4\uacc4\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_172012ND-CP_va_cac_sua_doi_bo_sung_gan_nhat\"><\/span><b>\ubc95\ub839 17\/2012\/ND-CP \ubc0f \uadf8 \ucd5c\uadfc \uac1c\uc815\uc548.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc95\ub839\uc740 \uc2dc\ud589\uc758 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub418\uba70, \ud2b9\ud788 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc744 \uc911\uc2ec\uc73c\ub85c \uae30\uc5c5 \uc720\ud615 \ubaa9\ub85d\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 \uac1c\uc815\ub41c \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ubca0\ud2b8\ub0a8\uc5d0 \uc678\uad6d\uc778 \ud22c\uc790\ub97c \ud55c \ubaa8\ub4e0 \ubc95\uc778\uc740 \ub9e4\ucd9c\uc561\uc774\ub098 \uc9c1\uc6d0 \uaddc\ubaa8\uc640 \uad00\uacc4\uc5c6\uc774 \uc758\ubb34\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_muc_chi_tiet_cac_doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hien_nay\"><\/span><b>\ud604\uc7ac \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uad00\ub4e4\uc758 \uc0c1\uc138 \ubaa9\ub85d\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uad00\ub9ac \uae30\uad00\ub4e4\uc740 \uc911\uc559 \uc9d1\uc911\uc2dd \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \ud65c\uc6a9\ud558\uc5ec \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac80\ud1a0\ub97c \uac15\ud654\ud588\uc2b5\ub2c8\ub2e4. 2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \uc758\ubb34\ud654\ub41c \uae30\uc5c5\uc744 \uc798\ubabb \uc2dd\ubcc4\ud558\uac70\ub098 \ub204\ub77d\ud560 \uacbd\uc6b0 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc790\ub3d9\uc73c\ub85c \ud45c\uc2dc\ub418\uc5b4 \uad00\ub828 \ubd80\ucc98 \ubc0f \uae30\uad00\uc758 \ud2b9\ubcc4 \uc870\uc0ac\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud604\uc7ac \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\ub4e4\uc744 \uc0c1\uc138\ud788 \ubcf4\uc5ec\uc8fc\ub294 \uc694\uc57d\ud45c\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\ub144 \uc2e4\uc81c \uc720\ub2db \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud575\uc2ec \ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \ubc0f \uc2dc\ud589\ub839 17<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00, \uc678\uad6d \uc740\ud589 \uc9c0\uc810<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00, \ubcf4\ud5d8\ud68c\uc0ac, \uc7ac\ubcf4\ud5d8\ud68c\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\uc5c5\uacc4\ubc95<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uac1c \uae30\uc5c5, \uc989 HOSE\/HNX \uc99d\uad8c \uac70\ub798\uc18c\uc5d0 \uc0c1\uc7a5\ub41c \uae30\uc5c5.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5\uc740 100%\uc758 \uc815\uad00 \uc790\ubcf8\uae08\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uc790\ubcf8\uad00\ub9ac\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc740 50% \uc774\uc0c1\uc758 \uc758\uacb0\uad8c\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc608\uc0b0 \uc790\uae08\uc744 \ud65c\uc6a9\ud558\uc5ec \uc644\ub8cc\ub41c \uacf5\uacf5 \ud22c\uc790 \uc0ac\uc5c5.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uacf5\ud22c\uc790\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5 \uadf8\ub8f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> \uc7ac\ubb34 \uac10\ub3c5\uc740 \uc138\ubb34 \uac10\ub3c5 \uc815\ucc45\uc758 \ud575\uc2ec \uc694\uc18c\ub85c \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\ub4e4\uc740 \ud22c\uc790 \uc790\ubcf8\uc758 \uc2e4\uc81c \ud750\ub984\uacfc \ud574\uc678 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc9c0\uae09\ub41c \uae08\uc561\uc758 \uc801\ubc95\uc131\uc744 \uc785\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc138\ubb34 \ub2f9\uad6d\uc774 \ub370\uc774\ud130 \uae30\ubc18 \uc704\ud5d8 \uad00\ub9ac \uba54\ucee4\ub2c8\uc998\uc758 \uc801\uc6a9\uc744 \uac15\ud654\ud558\ub294 2026\ub144\uc5d0\ub294 \uc774\ub7ec\ud55c \uc810\uc774 \ub354\uc6b1 \uc911\uc694\ud574\uc9c8 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \uc790\ubcf8 \ubcc0\ub3d9, \uc8fc\uc2dd \uc591\ub3c4, \uc18c\uc720 \uad6c\uc870 \ubcc0\uacbd \uc0ac\ud56d\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc815\ud655\ud558\uac8c \ubc18\uc601\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc758\ubb34\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc740 FDI \uae30\uc5c5\uc774 \ud0c8\uc138 \ub610\ub294 \uc774\uc804\uac00\uaca9 \uc870\uc791 \ud610\uc758\ub85c\ubd80\ud130 \uc2a4\uc2a4\ub85c\ub97c \ubcf4\ud638\ud558\uace0 \uc774\uc911\uacfc\uc138 \ubc29\uc9c0 \ud611\uc815\uc758 \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\ub3c4\ub85d \ud574\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_to_chuc_tin_dung_va_quy_tai_chinh\"><\/span><b>\uc2e0\uc6a9\uae30\uad00 \ubc0f \uae08\uc735 \ud380\ub4dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144, \ubca0\ud2b8\ub0a8 \uc740\ud589 \uc2dc\uc2a4\ud15c\uc774 \ubc14\uc824 III \uae30\uc900\uc5d0 \ub530\ub77c \uc0c1\ub2f9\ud55c \ubcc0\ud654\ub97c \uacaa\uac8c \ub428\uc5d0 \ub530\ub77c, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00<\/span><\/a><span style=\"font-weight: 400;\"> \uc758\ubb34\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc73c\ub85c\uc11c\uc758 \uc5ed\ud560\uc744 \uc5c4\uaca9\ud558\uac8c \uc774\ud589\ud558\ub294 \uac83\uc774 \ub354\uc6b1 \uc911\uc694\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc774\uc81c \uc608\uae08 \uc794\uc561 \ud655\uc778\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc790\uc0b0\uc758 \uc9c8\uacfc \ubd80\uc2e4 \ub300\ucd9c \uc704\ud5d8 \uc218\uc900\uae4c\uc9c0 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae08\uc735 \ubd80\ubb38\uc758 \ud22c\uba85\uc131, \ud2b9\ud788 \ubaa8\ub4e0 \uae08\uc735\uae30\uad00\uc774 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uc0c1\ud669\uc740 \uacbd\uc81c\uc758 &quot;\uc0dd\uba85\uc904&quot;\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc644\uc804\ud788 \uc778\uc815\ub418\uc9c0 \uc54a\uc73c\uba74 \ud574\ub2f9 \uae08\uc735\uae30\uad00\ub4e4\uc740 \uc740\ud589 \uac04 \uc2dc\uc7a5\uc5d0\uc11c \uc790\ubcf8\uc744 \uc870\ub2ec\ud560 \uc218 \uc5c6\uac8c \ub418\uace0, \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc774 \ubd80\uacfc\ud558\ub294 \uc2e0\uc6a9 \uc131\uc7a5 \uc81c\ud55c\uc5d0 \uc9c1\uba74\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_niem_yet_va_thi_truong_chung_khoan_2026\"><\/span><b>2026\ub144 \uc0c1\uc7a5 \uae30\uc5c5\uacfc \uc8fc\uc2dd \uc2dc\uc7a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc99d\uc2dc\ub294 2026\ub144\uae4c\uc9c0 \uc2e0\ud765 \uc2dc\uc7a5 \uc9c0\uc704\ub85c \uaca9\uc0c1\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \ud68c\uc0ac \ubc0f \uc99d\uad8c \ud68c\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\ub4e4\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud22c\uc790\uc790\uc640 \uae08\uc735\uae30\uad00\uc774 \uc815\ud655\ud55c \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 &quot;\ud655\uc2e4\ud55c \uc99d\uac70&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uc758\ubb34\ub97c \ucca0\uc800\ud788 \uc900\uc218\ud558\ub294 \uac83\uc740 \uc99d\uad8c \uac00\uaca9 \uc870\uc791 \uc704\ud5d8\uc744 \uc904\uc774\uace0 \uc2dc\uc7a5 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c(SSC)\uac00 \uc0c1\uc7a5\uae30\uc5c5\uacfc \uc99d\uad8c\ud68c\uc0ac\uc758 \uac10\uc0ac\ubc95\uc778 \ubc0f \uac10\uc0ac\ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uc9c1\uc811\uac10\ub3c5\uc744 \uac15\ud654\ud558\uc5ec \uc2dc\uc7a5 \uc9c8\uc11c\ub97c \ud655\ub9bd\ud558\uace0 \uc2dc\uc7a5 \uc2e0\ub8b0\ub97c \ub192\uc77c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_soat_von_Nha_nuoc_va_cac_du_an_trong_diem\"><\/span><b>\uad6d\uac00 \uc790\ubcf8 \ubc0f \uc8fc\uc694 \uc0ac\uc5c5 \ud1b5\uc81c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub3c4 \ubca0\ud2b8\ub0a8\uc740 \uc804\ub7b5\uc801 \uc778\ud504\ub77c\uc5d0 \ub300\ud55c \uacf5\uacf5 \ud22c\uc790 \uc9d1\ud589\uc744 \uac00\uc18d\ud654\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc704\uc6d0\ud68c\uc640 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8<\/span><\/a><span style=\"font-weight: 400;\"> \uc774 \ubd84\uc57c\ub294 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \uc218\ud589\ud558\uba70, \uc7ac\ubb34\uc81c\ud45c \ub610\ub294 \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uc758\ubb34\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \uc774 \ubd84\uc57c\uc758 \ud22c\uba85\uc131\uc740 \uc720\uad8c\uc790\uc640 \uc815\ubd80\uac00 \uacf5\uacf5 \uc790\uae08 \uc0ac\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uac10\uc2dc\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5\uc758 \uc790\uc0b0 \uc190\uc2e4\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uac10\uc0ac \uaddc\uc815\uc774 \uc0c1\uc138\ud558\uac8c \ub9c8\ub828\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc758\ubb34\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c\ub97c \uac10\uc0ac\ubc1b\uc544\uc57c \ud558\ub294 \uacbd\uc6b0, \ubaa8\ub4e0 \uacf5\uacf5 \uc870\ub2ec, \uc790\uc0b0 \ub9e4\uac01 \ub610\ub294 \ud569\ubcd1 \uac70\ub798\ub294 \uc2dc\uc7a5 \uac00\uce58 \ubc0f \uc808\ucc28\uc758 \uc801\ubc95\uc131\uc5d0 \ub300\ud574 \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \uac80\uc99d\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_co_von_Nha_nuoc_chi_phoi_tren_50\"><\/span><b>\uad6d\uc720\uae30\uc5c5(50% \uc774\uc0c1)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5(100%)\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc758\uacb0\uad8c\uc758 50% \uc774\uc0c1\uc744 \ubcf4\uc720\ud55c \uad6d\uac00 \uc790\ubcf8 \uae30\uc5c5\ub3c4 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \uc0c1\ub2f9\ud55c \uacf5\uacf5 \uc790\uc0b0\uc744 \uc5ec\uc804\ud788 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \ubd80\ubd84\uc801\uc73c\ub85c \ubbfc\uc601\ud654\ub41c \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uad6d\uac00\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_dau_tu_cong_hoan_thanh\"><\/span><b>\uc644\ub8cc\ub41c \uacf5\uacf5 \ud22c\uc790 \uc0ac\uc5c5\uc758 \ucd5c\uc885 \ud68c\uacc4 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \uc644\ub8cc\ub420 \ubaa8\ub4e0 A\uadf8\ub8f9 \ud504\ub85c\uc81d\ud2b8 \ubc0f \uad6d\uac00 \uc911\uc694 \ud504\ub85c\uc81d\ud2b8\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac(\ucd5c\uc885 \uc815\uc0b0)\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \uc2e4\uc81c \uac00\uce58\ub97c \ud310\ub2e8\ud558\uace0, \ud5c8\uc704 \ube44\uc6a9\uc744 \uc81c\uac70\ud558\uba70, \ud22c\uc790\uc790\uc640 \uc2dc\uacf5\uc0ac \uac04\uc758 \ucd5c\uc885 \uc815\uc0b0 \uc2b9\uc778 \ubc0f \uacc4\uc57d \ud574\uc9c0\uc758 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lich_trinh_va_trach_nhiem_thuc_thi_doi_voi_doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uc77c\uc815 \ubc0f \ucc45\uc784 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc6d0\ud65c\ud55c \uac10\uc0ac \uc808\ucc28\ub97c \uc704\ud574 \uc758\ubb34\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\ub4e4\uc740 \uc0ac\uc804\uc5d0 \ucda9\ubd84\ud55c \uacc4\ud68d\uc744 \uc138\uc6cc\uc57c \ud569\ub2c8\ub2e4. 2026\ub144 \uc2e4\ubb34 \uacbd\ud5d8\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\ub4e4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud68c\uacc4\uc5f0\ub3c4 3\ubd84\uae30\ubd80\ud130 \uac10\uc0ac \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uc5ec \uc608\ube44 \uac10\uc0ac \uc808\ucc28\ub97c \uc9c4\ud589\ud558\uace0 \ud68c\uacc4\uc5f0\ub3c4 \ub9d0 \uc7ac\uace0 \uc2e4\uc0ac\ub97c \ucc38\uad00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4719\" aria-describedby=\"caption-attachment-4719\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4719\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Lich-trinh-va-trach-nhiem-thuc-thi-doi-voi-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"L\u1ecbch tr\u00ecnh v\u00e0 tr\u00e1ch nhi\u1ec7m th\u1ef1c thi \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c 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\/Lich-trinh-va-trach-nhiem-thuc-thi-doi-voi-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Lich-trinh-va-trach-nhiem-thuc-thi-doi-voi-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Lich-trinh-va-trach-nhiem-thuc-thi-doi-voi-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Lich-trinh-va-trach-nhiem-thuc-thi-doi-voi-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Lich-trinh-va-trach-nhiem-thuc-thi-doi-voi-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4719\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uc77c\uc815 \ubc0f \ucc45\uc784 \uc0ac\ud56d.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774 \ub85c\ub4dc\ub9f5\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc73c\uba74 \uae30\uc5c5\uc740 \uac10\uc0ac \uc131\uc218\uae30\uc5d0 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc744 \ucc3e\uae30\uac00 \uc5b4\ub824\uc6cc\uc9c8 \uac83\uc785\ub2c8\ub2e4. \ub354\uc6b1\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \ubc95\uc801 \ucc45\uc784\uc740 \uae30\uc5c5 \uc790\uccb4\ubfd0\ub9cc \uc544\ub2c8\ub77c \ubc95\uc815\ub300\ub9ac\uc778\uc758 \uac1c\uc778\uc801 \ucc45\uc784\uc5d0\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moc_thoi_gian_nop_va_cong_khai_bao_cao_2026\"><\/span><b>2026\ub144 \ubcf4\uace0\uc11c \uc81c\ucd9c \ubc0f \ubc1c\uac04 \ub9c8\uac10\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4\uc5d0 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4(\ud68c\uacc4\uc5f0\ub3c4\uac00 \uc5ed\ub144\uacfc \uc77c\uce58\ud558\ub294 \uacbd\uc6b0 2026\ub144 3\uc6d4 31\uc77c). \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0 \uc774 \uae30\ud55c\uc774 \ub354 \uc9e7\uac70\ub098 \ubd84\uae30\ubcc4 \uac80\ud1a0 \ubcf4\uace0\uc11c \uc81c\ucd9c\uc774 \uc694\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Ke_toan_truong_trong_quy_trinh_kiem_toan\"><\/span><b>\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \uc758\ubb34\uc801\uc778 \uc870\uc9c1\uc5d0\uc11c \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub294 \uc8fc\ub85c \uad00\ub828 \uc11c\ub958\ub97c \uc900\ube44\ud558\uace0, \ud68c\uacc4 \ud56d\ubaa9\uc744 \uc124\uba85\ud558\uba70, \uac10\uc0ac\uc778\uacfc \ub370\uc774\ud130\ub97c \ub300\uc870\ud558\ub294 \ucc45\uc784\uc744 \ub9e1\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ubd80\uc11c\uc640 \uac10\uc0ac \ubd80\uc11c \uac04\uc758 \uc804\ubb38\uc801\uc778 \ud611\ub825\uc740 \ubcf4\uace0\uc11c\uac00 \uc801\uc2dc\uc5d0 \ubc1c\ud45c\ub418\uace0 \uc870\uc9c1\uc758 \uc7ac\ubb34 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_luy_khi_khong_tuan_thu_quy_dinh_ve_doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uacb0\uacfc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4718\" aria-describedby=\"caption-attachment-4718\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4718\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-luy-khi-khong-tuan-thu-quy-dinh-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"H\u1ec7 l\u1ee5y khi kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c 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\/He-luy-khi-khong-tuan-thu-quy-dinh-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-luy-khi-khong-tuan-thu-quy-dinh-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-luy-khi-khong-tuan-thu-quy-dinh-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-luy-khi-khong-tuan-thu-quy-dinh-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-luy-khi-khong-tuan-thu-quy-dinh-ve-doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4718\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uacb0\uacfc.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc744 \ub9de\uc544 \uac10\uc0ac \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc774 \ud06c\uac8c \uac15\ud654\ub418\uc5b4 \uc704\ubc18 \ud589\uc704\ub97c \uc5b5\uc81c\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uace0\uc758\ub85c \uc758\ubb34\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ud68c\ud53c\ud558\ub294 \uae30\uc5c5\uc740 \ub0a9\uc138\uc790 \ub4f1\ub85d \ubc88\ud638 \uc815\uc9c0 \ub610\ub294 \ud574\uc678 \uc804\uc790\uc0c1\uac70\ub798 \uac70\ub798 \uc911\ub2e8 \ub4f1\uc758 \uc81c\uc7ac\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc774 \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uacb0\uacfc\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc704\ubc18 \uc0ac\ud56d (2026\ub144 \uc5c5\ub370\uc774\ud2b8)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc608\uc0c1 \ud589\uc815 \ubc8c\uae08<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucd94\uac00\uc801\uc778 \uacb0\uacfc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\ub840 \ubcf4\uace0\uc11c \uac10\uc0ac\ub294 \uc2e4\uc2dc\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4\ucc9c\ub9cc~5\ucc9c\ub9cc VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80 \ud3ec\ud138\uc5d0 \uba85\ub2e8\uc744 \uacf5\uac1c\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c\uc774 3\uac1c\uc6d4 \uc774\uc0c1 \uc9c0\uc5f0\ub41c \uacbd\uc6b0.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\ucc9c\ub9cc~3\ucc9c\ub9cc VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc740\ud589 \uc2e0\uc6a9\ub4f1\uae09 \ud558\ub77d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd88\uc644\uc804\ud55c \uc11c\ub958\ub85c \uc778\ud574 \uac10\uc0ac\uac00 \uc9c0\uc5f0\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\ub9cc~2000\ub9cc VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc989\uac01\uc801\uc778 \uc885\ud569 \uc138\ubb34 \uac10\uc0ac<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_bi_tu_choi_vay_von_va_dau_thau\"><\/span><b>\ub300\ucd9c \ubc0f \uc785\ucc30 \uac70\uc808 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ub300\uaddc\ubaa8 \ud504\ub85c\uc81d\ud2b8 \uc785\ucc30\uc5d0\uc11c\ub294 \ucd5c\uadfc 3\ub144\uac04\uc758 \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c\uc774 \ud544\uc218 \uc694\uac74\uc73c\ub85c \uc9c0\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \uc758\ubb34\ud654\ub41c \uae30\uc5c5\uc774 \ud574\ub2f9 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \uc608\ube44 \uc120\uc815 \uacfc\uc815\uc5d0\uc11c \uc790\ub3d9\uc73c\ub85c \ud0c8\ub77d\ud558\uc5ec \uadc0\uc911\ud55c \uc0ac\uc5c5 \uae30\ud68c\ub97c \ub193\uce58\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_viec_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ud569\uc758\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc138\ubb34 \ub2f9\uad6d\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uac10\uc0ac\ub97c \ubc1b\uc9c0 \uc54a\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc811\uc218\ud558\uc9c0 \uc54a\uc744 \uc608\uc815\uc785\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc138\uae08 \uc2e0\uace0\uc11c \ubbf8\uc81c\ucd9c\ub85c \uc778\ud55c \uc5f0\uccb4\ub8cc \ubc0f \ud5c8\uc704 \uc2e0\uace0\uc5d0 \ub300\ud55c \uacfc\ud0dc\ub8cc \ubd80\uacfc \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud558\uac8c \ub41c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gia_tri_chien_luoc_cua_kiem_toan_doc_lap_Ngoai_khia_canh_bat_buoc\"><\/span><b>\ub3c5\ub9bd \ud68c\uacc4\uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \uac00\uce58 (\uc758\ubb34\uc131 \uce21\uba74\uc744 \ub118\uc5b4\uc11c)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ud604\ub300 \uacbd\uc601 \uad00\uc810\uc5d0\uc11c \ubcfc \ub54c, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc774 \ub418\ub294 \uac83\uc740 \ubd80\ub2f4\uc774 \uc544\ub2c8\ub77c \uae30\ud68c\ub85c \uc5ec\uaca8\uc838\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \ubca4\ucc98 \uce90\ud53c\ud138 \ud380\ub4dc\uc640 \ud611\uc0c1\ud558\uac70\ub098 \uc778\uc218\ud569\ubcd1(M&amp;A)\uc5d0 \ucc38\uc5ec\ud560 \ub54c \uc790\uc2e0\uac10\uc744 \uc2ec\uc5b4\uc8fc\ub294 &quot;\uc7ac\ubb34 \uac74\uc804\uc131 \uc778\uc99d\uc11c&quot;\uc640 \uac19\uc740 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uac10\uc0ac \uc808\ucc28\uc5d0\ub294 \uc138\ubb34 \uc704\ud5d8 \uac80\ud1a0\uac00 \ud3ec\ud568\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc774 \ubd80\ub2f9\ud55c \ube44\uc6a9\uc744 \uc2dd\ubcc4\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc758 \ud6c4\uc18d \uc870\uc0ac \uc2dc \uc0c1\ub2f9\ud55c \uc138\uae08 \uccb4\ub0a9\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uc2dc\uc758\uc801\uc808\ud55c \uc870\uc815\uc744 \uac00\ub2a5\ud558\uac8c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_minh_bach_va_quan_tri_doanh_nghiep\"><\/span><b>\ud22c\uba85\uc131 \ubc0f \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc218\ud589\ud574\uc57c \ud558\ub294 \uae30\uc5c5\uc5d0 \ub3c5\ub9bd \uac10\uc0ac\uc778\uc774 \uc788\ub294 \uac83\uc740 \ud6a8\uacfc\uc801\uc778 \uc0c1\ud638 \uac10\uc2dc \uba54\ucee4\ub2c8\uc998\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4. \uc774\ub294 \ud68c\uc0ac \ub0b4\ubd80\uc758 \uac1c\uc778\uc801 \uc774\uc775\uc744 \ubc29\uc9c0\ud558\uace0 \uc9c1\uc811 \uc8fc\uc8fc\uac00 \uc544\ub2cc \uc8fc\uc8fc\ub4e4\uc758 \uc774\uc775\uc744 \ucd5c\ub300\ud55c \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_doanh_nghiep_tiep_can_IFRS_va_chuan_muc_quoc_te\"><\/span><b>IFRS \ubc0f \uad6d\uc81c \uae30\uc900\uc5d0 \ub300\ud55c \uae30\uc5c5\uc758 \uc811\uadfc\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc774 IFRS\ub97c \uc804\uba74 \ub3c4\uc785\ud558\ub294 2026\ub144\uc5d0\ub294 \ud68c\uacc4\ubc95\uc778\uc774 \uc8fc\ub3c4\uc801\uc778 \uc5ed\ud560\uc744 \uc218\ud589\ud560 \uac83\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc804\ubb38 \ud68c\uacc4\ubc95\uc778\uc758 \uad50\uc721\uacfc \uc9c0\ub3c4\ub97c \ud1b5\ud574 \ud68c\uacc4 \ubd80\uc11c\uc758 \uc5ed\ub7c9\uc744 \uac15\ud654\ud558\uace0 \uae00\ub85c\ubc8c \uacbd\uc81c \ud658\uacbd\uc5d0 \ub300\ube44\ud560 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_cho_dich_vu_kiem_toan_2026\"><\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c: 2026\ub144\uc5d0\ub3c4 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud30c\ud2b8\ub108<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubcc0\ub3d9\uc131\uc774 \uc2ec\ud55c 2026\ub144 \uae08\uc735 \uc11c\ube44\uc2a4 \uc2dc\uc7a5\uc5d0\uc11c \ubc95\ub960\uc744 \uc774\ud574\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uacfc\uc758 \ud30c\ud2b8\ub108\uc2ed\uc5d0\ub3c4 \ud5cc\uc2e0\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc744 \ucc3e\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \uc774\ub7ec\ud55c \uc694\uad6c\uc5d0 \uae30\uc220\uc744 \uc811\ubaa9\ud558\ub294 \ub370 \uc55e\uc7a5\uc11c\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-so-digital-audit\/\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uae30\uc5c5\uc758 \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uc5d0\uc11c\ub294 \uadc0\uc0ac\uac00 \uad6d\uc81c \uae30\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uacbd\ud5d8\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc218\ud589\ud574\uc57c \ud558\ub294 \uae30\uad00\uc758 \ubc95\uc801 \uc694\uad6c \uc0ac\ud56d\uc744 \ucda9\uc871\ud558\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\uacf5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ucee8\uc124\ud305 \uc194\ub8e8\uc158\ub3c4 \uc81c\uacf5\ud569\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;\"> \uc774 \uc804\ub7b5\uc740 \uae30\uc5c5\uc774 \uac00\uc7a5 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc29\uc2dd\uc73c\ub85c \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc138\uae08 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/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<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc778: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e4\ub978: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/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=\"Giai_dap_cac_tinh_huong_thuong_gap_ve_doi_tuong_bat_buoc_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 \uae30\uc5c5\ub4e4\uc5d0 \ub300\ud55c \uc77c\ubc18\uc801\uc778 \uc9c8\ubb38\ub4e4\uc744 \ub2e4\ub8f9\ub2c8\ub2e4.<\/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=\"Van_phong_dai_dien_cua_cong_ty_nuoc_ngoai_co_phai_kiem_toan_khong\"><\/span>\uc678\uad6d \uae30\uc5c5\uc758 \ub300\ud45c \uc0ac\ubb34\uc18c\ub3c4 \uc138\ubb34\uc870\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\ub300\ud45c\uc0ac\ubb34\uc18c\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc9c1\uc811\uc801\uc778 \uc601\uc5c5 \ud65c\ub3d9\uc744 \ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc77c\ubc18\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc744 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \uc0ac\ubb34\uc18c\uac00 \uc0c1\uc5c5 \ud65c\ub3d9\uc5d0 \ucc38\uc5ec\ud558\uac70\ub098 \uc0ac\uc5c5 \uc9c0\uc810\uc73c\ub85c \uc2b9\uaca9\ub420 \uacbd\uc6b0, \uac10\uc0ac \uc758\ubb34\uac00 \uc989\uc2dc \ubc1c\uc0dd\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=\"Doanh_nghiep_vua_va_nho_SMEs_co_nen_kiem_toan_tu_nguyen\"><\/span>\uc911\uc18c\uae30\uc5c5(SMEs)\uc740 \uc790\ubc1c\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc911\uc18c\uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \ub300\uc0c1\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc8fc\uc2dd \uc2dc\uc7a5 \uc0c1\uc7a5\uc774\ub098 \ub300\uaddc\ubaa8 \uc740\ud589 \ub300\ucd9c\uc744 \ubaa9\ud45c\ub85c \ud558\ub294 \uacbd\uc6b0 \uc790\ubc1c\uc801 \uac10\uc0ac\ub97c \uace0\ub824\ud574 \ubcfc \ub9cc\ud569\ub2c8\ub2e4. \uc774\ub294 \uc0ac\uc5c5 \ucd08\uae30 \ub2e8\uacc4\uc5d0\uc11c \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \uc815\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uc5b4, \uc0ac\uc5c5 \uaddc\ubaa8\uac00 \ucee4\uc9d0\uc5d0 \ub530\ub77c \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uacfc \uc2dc\uac04\uc744 \uc808\uc57d\ud560 \uc218 \uc788\uc2b5\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_duoc_thay_doi_cong_ty_kiem_toan_hang_nam_khong\"><\/span>\uac10\uc0ac\ubc95\uc778\uc744 \ub9e4\ub144 \uad50\uccb4\ud558\ub294 \uac83\uc774 \ud5c8\uc6a9\ub429\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub960\uc0c1 \uac10\uc0ac\ubc95\uc778 \ubcc0\uacbd \uc790\uccb4\uac00 \uae08\uc9c0\ub41c \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uacf5\uc775\uc744 \uc704\ud574 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uac10\uc0ac\ubc95\uc778\uc744 \ub108\ubb34 \uc790\uc8fc \ubcc0\uacbd\ud558\uba74 \uc548\uc815\uc131\uacfc \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \uc6b0\ub824\uac00 \uc81c\uae30\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud574\ub2f9 \uae30\uc5c5\uc758 \uc5c5\uc885\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uac10\uc0ac\uc778\uc744 \ubcf4\uc720\ud55c \uc7a5\uae30\uc801\uc778 \ud30c\ud2b8\ub108\ub97c \uc120\ud0dd\ud574\uc57c \ud569\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\": \"V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i 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\": \"V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng kinh doanh tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam n\u00ean th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. 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