{"id":6317,"date":"2026-06-25T17:09:11","date_gmt":"2026-06-25T10:09:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6317"},"modified":"2026-06-25T17:09:11","modified_gmt":"2026-06-25T10:09:11","slug":"cac-cong-ty-kiem-toan-lon","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/","title":{"rendered":"C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn: Danh s\u00e1ch chu\u1ea9n 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m c\u1ea5p thi\u1ebft c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p sau khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh ng\u00e0y 14\/4\/2025 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n sang nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ch\u01b0a ni\u00eam y\u1ebft. Ch\u1ec9 ri\u00eang nh\u00f3m Big 4 t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 ghi nh\u1eadn t\u1ed5ng doanh thu g\u1ea7n 3.847 t\u1ef7 \u0111\u1ed3ng trong n\u0103m t\u00e0i ch\u00ednh 2023. Con s\u1ed1 n\u00e0y ph\u1ea3n \u00e1nh nhu c\u1ea7u th\u1ef1c t\u1ebf: doanh nghi\u1ec7p c\u00e0ng l\u1edbn, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e0ng cao, \u0111\u00f2i h\u1ecfi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ee7 n\u0103ng l\u1ef1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p danh s\u00e1ch nh\u1eefng h\u00e3ng ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u trong n\u01b0\u1edbc l\u1eabn qu\u1ed1c t\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo lu\u1eadt hi\u1ec7n h\u00e0nh, c\u00f9ng c\u00e1c ti\u00eau ch\u00ed ch\u1ecdn \u0111\u01a1n v\u1ecb ph\u00f9 h\u1ee3p. M\u1ecdi d\u1eabn ch\u1ee9ng \u0111\u1ec1u b\u00e1m s\u00e1t <\/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;\"> (s\u1eeda \u0111\u1ed5i n\u0103m 2024) v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, gi\u00fap l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng v\u00e0ng thay v\u00ec c\u1ea3m t\u00ednh.<\/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\/cac-cong-ty-kiem-toan-lon\/#Cac_cong_ty_kiem_toan_lon_la_gi_theo_quy_dinh_phap_luat\" >C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Vi_sao_doanh_nghiep_lon_can_den_cac_cong_ty_kiem_toan_lon\" >V\u00ec sao doanh nghi\u1ec7p l\u1edbn c\u1ea7n \u0111\u1ebfn c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#4_cong_ty_kiem_toan_lon_nhat_the_gioi_gom_nhung_ai\" >4 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi g\u1ed3m nh\u1eefng ai?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Ngoai_Big_4_danh_sach_cong_ty_kiem_toan_lon_nao_dang_chu_y\" >Ngo\u00e0i Big 4, danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn n\u00e0o \u0111\u00e1ng ch\u00fa \u00fd?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Cac_cong_ty_kiem_toan_lon_tai_Viet_Nam_hien_nay_la_nhung_don_vi_nao\" >C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Doanh_nghiep_nao_bat_buoc_phai_thue_cong_ty_kiem_toan\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Diem_moi_quan_trong_doanh_nghiep_quy_mo_lon_tu_nam_2025\" >\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng: doanh nghi\u1ec7p quy m\u00f4 l\u1edbn t\u1eeb n\u0103m 2025<\/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\/cac-cong-ty-kiem-toan-lon\/#Khung_phap_ly_dieu_chinh_hoat_dong_cua_cac_cong_ty_kiem_toan_lon\" >Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Case_study_doanh_nghiep_niem_yet_suyt_bi_tu_choi_bao_cao\" >Case study: doanh nghi\u1ec7p ni\u00eam y\u1ebft su\u00fdt b\u1ecb t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Nhan_dinh_chuyen_gia_rui_ro_doanh_nghiep_Viet_thuong_gap\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: r\u1ee7i ro doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p<\/a><\/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\/cac-cong-ty-kiem-toan-lon\/#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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Cau_hoi_thuong_gap_ve_cac_cong_ty_kiem_toan_lon\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Doanh_nghiep_toi_chua_niem_yet_co_bat_buoc_kiem_toan_khong\" >Doanh nghi\u1ec7p t\u00f4i ch\u01b0a ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Co_bat_buoc_phai_chon_Big_4_khong\" >C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn Big 4 kh\u00f4ng?<\/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\/cac-cong-ty-kiem-toan-lon\/#Khong_kiem_toan_dung_han_bi_phat_the_nao\" >Kh\u00f4ng ki\u1ec3m to\u00e1n \u0111\u00fang h\u1ea1n b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/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\/cac-cong-ty-kiem-toan-lon\/#Lam_sao_biet_mot_cong_ty_kiem_toan_co_du_tu_cach\" >L\u00e0m sao bi\u1ebft m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 t\u01b0 c\u00e1ch?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-lon\/#Mot_kiem_toan_vien_co_duoc_ky_bao_cao_cho_cong_ty_toi_mai_khong\" >M\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o cho c\u00f4ng ty t\u00f4i m\u00e3i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cong_ty_kiem_toan_lon_la_gi_theo_quy_dinh_phap_luat\"><\/span><b>C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6319\" aria-describedby=\"caption-attachment-6319\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6319\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-la-gi-theo-quy-dinh-phap-luat.jpg\" alt=\"C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-la-gi-theo-quy-dinh-phap-luat.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-la-gi-theo-quy-dinh-phap-luat-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-la-gi-theo-quy-dinh-phap-luat-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-la-gi-theo-quy-dinh-phap-luat-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-la-gi-theo-quy-dinh-phap-luat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6319\" class=\"wp-caption-text\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95\uc778<\/span><\/a><span style=\"font-weight: 400;\"> (doanh nghi\u1ec7p ki\u1ec3m to\u00e1n) l\u00e0 doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh. T\u1eeb \u0111\u1ecbnh ngh\u0129a g\u1ed1c \u0111\u00f3, th\u1ecb tr\u01b0\u1eddng ph\u00e2n h\u00f3a th\u00e0nh nh\u00f3m quy m\u00f4 l\u1edbn v\u00e0 nh\u00f3m c\u00f2n l\u1ea1i d\u1ef1a tr\u00ean v\u1ed1n, s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 t\u1ec7p kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m quy m\u00f4 l\u1edbn khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi ba y\u1ebfu t\u1ed1: v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu m\u1ea1nh, \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u00f4ng v\u00e0 n\u0103ng l\u1ef1c x\u1eed l\u00fd kh\u00e1ch h\u00e0ng ph\u1ee9c t\u1ea1p nh\u01b0 t\u1eadp \u0111o\u00e0n \u0111a ng\u00e0nh, doanh nghi\u1ec7p ni\u00eam y\u1ebft. \u0110\u00e2y c\u0169ng l\u00e0 nh\u00f3m th\u01b0\u1eddng \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t: &#8220;l\u1edbn&#8221; kh\u00f4ng ch\u1ec9 l\u00e0 doanh thu. M\u1ed9t h\u00e3ng c\u00f3 th\u1ec3 doanh thu cao nh\u1edd m\u1ea3ng t\u01b0 v\u1ea5n nh\u01b0ng s\u1ed1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u1ea1i khi\u00eam t\u1ed1n. V\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft, n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n m\u1edbi l\u00e0 ti\u00eau ch\u00ed quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i t\u1ed5ng doanh thu d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><b>Ti\u00eau ch\u00ed ph\u00e1p l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 84\/2016\/N\u0110-CP ng\u00e0y 1\/7\/2016 \u0111\u1eb7t ra ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u cho m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n mu\u1ed1n ph\u1ee5c v\u1ee5 \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb <\/span><b>6 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> tr\u1edf l\u00ean, duy tr\u00ec v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u1eeb <\/span><b>10 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/b><span style=\"font-weight: 400;\"> tr\u1edf l\u00ean (ri\u00eang l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n l\u00e0 15 ng\u01b0\u1eddi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ed1i thi\u1ec3u <\/span><b>24 th\u00e1ng<\/b><span style=\"font-weight: 400;\"> (l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n l\u00e0 36 th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_lon_can_den_cac_cong_ty_kiem_toan_lon\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p l\u1edbn c\u1ea7n \u0111\u1ebfn c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6321\" aria-describedby=\"caption-attachment-6321\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6321\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-lon-can-den-cac-cong-ty-kiem-toan-lon.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p l\u1edbn c\u1ea7n \u0111\u1ebfn c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-lon-can-den-cac-cong-ty-kiem-toan-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-lon-can-den-cac-cong-ty-kiem-toan-lon-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-lon-can-den-cac-cong-ty-kiem-toan-lon-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-lon-can-den-cac-cong-ty-kiem-toan-lon-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-lon-can-den-cac-cong-ty-kiem-toan-lon-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6321\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p l\u1edbn c\u1ea7n \u0111\u1ebfn c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ni\u00eam y\u1ebft hay FDI th\u01b0\u1eddng c\u00f3 h\u00e0ng ch\u1ee5c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p v\u00e0 y\u00eau c\u1ea7u h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n nh\u1ecf kh\u00f3 b\u1ed1 tr\u00ed \u0111\u1ee7 nh\u00e2n s\u1ef1 cho m\u1ed9t m\u00f9a ki\u1ec3m to\u00e1n d\u1ed3n d\u1eadp. \u0110\u00e2y l\u00e0 l\u00fd do th\u1ef1c t\u1ebf khi\u1ebfn t\u1eadp \u0111o\u00e0n l\u1edbn \u01b0u ti\u00ean h\u00e3ng c\u00f3 quy m\u00f4 t\u01b0\u01a1ng x\u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ee3i \u00edch c\u1ee5 th\u1ec3 khi ch\u1ecdn \u0111\u00fang h\u00e3ng quy m\u00f4 l\u1edbn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u0103ng l\u1ef1c h\u1ee3p nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> X\u1eed l\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t cho nh\u00f3m c\u00f4ng ty m\u1eb9 &#8211; con nhi\u1ec1u c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o do h\u00e3ng l\u1edbn ph\u00e1t h\u00e0nh t\u0103ng \u0111\u1ed9 tin c\u1eady khi g\u1ecdi v\u1ed1n ho\u1eb7c IPO.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u0103ng l\u1ef1c IFRS:<\/b><span style=\"font-weight: 400;\"> H\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u1eeb chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam (VAS) sang IFRS, y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n ngo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t c\u00f3 th\u1ec3 d\u1eabn t\u1edbi truy thu, ph\u1ea1t khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, sai s\u00f3t thu\u1ebf t\u1ea1i doanh nghi\u1ec7p l\u1edbn th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf con s\u1ed1 nh\u1ecf l\u1ebb m\u00e0 \u1edf c\u00e1ch ghi nh\u1eadn doanh thu, chi ph\u00ed l\u00e3i vay li\u00ean k\u1ebft v\u00e0 gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9. M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e0i b\u1ea3n gi\u00fap b\u00f3c t\u00e1ch c\u00e1c \u0111i\u1ec3m n\u00e0y tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_cong_ty_kiem_toan_lon_nhat_the_gioi_gom_nhung_ai\"><\/span><b>4 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi g\u1ed3m nh\u1eefng ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/4-cong-ty-kiem-toan-lon-nhat-the-gioi\/\"><span style=\"font-weight: 400;\">4 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi<\/span><\/a><span style=\"font-weight: 400;\">, quen g\u1ecdi l\u00e0 Big 4, g\u1ed3m Deloitte, PwC, EY v\u00e0 KPMG. C\u1ea3 b\u1ed1n \u0111\u1ec1u l\u00e0 m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, \u0111\u1ea3m b\u1ea3o, thu\u1ebf, t\u01b0 v\u1ea5n v\u00e0 giao d\u1ecbch. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn m\u1eb7c \u0111\u1ecbnh c\u1ee7a ph\u1ea7n l\u1edbn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Deloitte<\/b><span style=\"font-weight: 400;\"> l\u00e0 h\u00e3ng l\u1edbn nh\u1ea5t nh\u00f3m. Doanh thu to\u00e0n c\u1ea7u n\u0103m t\u00e0i ch\u00ednh 2024 \u0111\u1ea1t kho\u1ea3ng 67,2 t\u1ef7 USD v\u1edbi g\u1ea7n 460.000 nh\u00e2n vi\u00ean t\u1ea1i h\u01a1n 150 qu\u1ed1c gia. Deloitte d\u1eabn \u0111\u1ea7u Big 4 v\u1ec1 doanh thu m\u1ea3ng \u0111\u1ea3m b\u1ea3o, \u01b0\u1edbc kho\u1ea3ng 21 t\u1ef7 USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PwC<\/b><span style=\"font-weight: 400;\"> \u0111\u1ea1t doanh thu kho\u1ea3ng 55,4 t\u1ef7 USD cho n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac ng\u00e0y 30\/6\/2024, v\u1edbi h\u01a1n 370.000 nh\u00e2n vi\u00ean t\u1ea1i kho\u1ea3ng 149 qu\u1ed1c gia. M\u1ea3ng Assurance \u0111\u00f3ng g\u00f3p kho\u1ea3ng 19,5 t\u1ef7 USD. PwC ph\u1ee5c v\u1ee5 ph\u1ea7n l\u1edbn nh\u00f3m Fortune Global 500.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>EY (Ernst &amp; Young)<\/b><span style=\"font-weight: 400;\"> ghi nh\u1eadn doanh thu to\u00e0n c\u1ea7u kho\u1ea3ng 51,2 t\u1ef7 USD trong n\u0103m t\u00e0i ch\u00ednh 2024, v\u1edbi kho\u1ea3ng 393.000 nh\u00e2n vi\u00ean. EY m\u1ea1nh \u1edf m\u1ea3ng thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n giao d\u1ecbch, h\u1ed7 tr\u1ee3 \u0111\u1ecbnh gi\u00e1, mua b\u00e1n v\u00e0 s\u00e1p nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>KPMG<\/b><span style=\"font-weight: 400;\"> c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Amstelveen, H\u00e0 Lan, doanh thu kho\u1ea3ng 38,4 t\u1ef7 USD cho n\u0103m t\u00e0i ch\u00ednh \u0111\u1ebfn 30\/9\/2024 v\u1edbi kho\u1ea3ng 275.000 nh\u00e2n vi\u00ean. M\u1ea3ng ki\u1ec3m to\u00e1n t\u0103ng tr\u01b0\u1edfng t\u1ed1t, \u0111\u1ea1t kho\u1ea3ng 13,4 t\u1ef7 USD.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh nhanh Big 4 to\u00e0n c\u1ea7u (n\u0103m t\u00e0i ch\u00ednh 2024)<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00e3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh thu to\u00e0n c\u1ea7u<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc778\uc0ac\ubd80<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub6f0\uc5b4\ub09c \uac15\uc810<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deloitte<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~67,2 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~460.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy m\u00f4 l\u1edbn nh\u1ea5t, t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ea3m b\u1ea3o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">PwC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~55,4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~370.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n, IFRS, t\u1ec7p Fortune 500<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">EY<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~51,2 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~393.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf, giao d\u1ecbch, M&amp;A<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">KPMG<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~38,4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~275.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Amstelveen, H\u00e0 Lan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n, thu\u1ebf v\u00e0 ph\u00e1p l\u00fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ngoai_Big_4_danh_sach_cong_ty_kiem_toan_lon_nao_dang_chu_y\"><\/span><b>Ngo\u00e0i Big 4, danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn n\u00e0o \u0111\u00e1ng ch\u00fa \u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau Big 4 l\u00e0 nh\u00f3m &#8220;mid-tier&#8221; v\u1edbi quy m\u00f4 to\u00e0n c\u1ea7u th\u1ef1c th\u1ee5, th\u01b0\u1eddng ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p t\u1ea7m trung v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n kh\u00f4ng mu\u1ed1n ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ed1n \u00f4ng l\u1edbn. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/danh-sach-cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> n\u00e0y ph\u1ee5c v\u1ee5 t\u1ed1t cho doanh nghi\u1ec7p c\u1ea7n chi ph\u00ed c\u1ea1nh tranh h\u01a1n nh\u01b0ng v\u1eabn c\u00f3 m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BDO Global:<\/b><span style=\"font-weight: 400;\"> H\u00e3ng l\u1edbn th\u1ee9 n\u0103m th\u1ebf gi\u1edbi, doanh thu kho\u1ea3ng 11,8 t\u1ef7 USD, m\u1ea1ng l\u01b0\u1edbi 1.800 v\u0103n ph\u00f2ng t\u1ea1i 164 qu\u1ed1c gia. V\u0103n h\u00f3a linh ho\u1ea1t, t\u1eadp trung doanh nghi\u1ec7p t\u1ea7m trung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>RSM:<\/b><span style=\"font-weight: 400;\"> Doanh thu kho\u1ea3ng 8 t\u1ef7 USD, 830 v\u0103n ph\u00f2ng t\u1ea1i 120 qu\u1ed1c gia, v\u1ecb th\u1ebf m\u1ea1nh t\u1ea1i th\u1ecb tr\u01b0\u1eddng M\u1ef9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Grant Thornton International:<\/b><span style=\"font-weight: 400;\"> Doanh thu kho\u1ea3ng 7,2 t\u1ef7 USD, n\u1ed5i b\u1eadt v\u1edbi h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 b\u1ed9 c\u00f4ng c\u1ee5 ki\u1ec3m to\u00e1n ri\u00eang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Baker Tilly International:<\/b><span style=\"font-weight: 400;\"> Doanh thu kho\u1ea3ng 4,6 t\u1ef7 USD, t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng nhanh, m\u1ea1nh \u1edf m\u1ea3ng qu\u1ef9 \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Crowe Global:<\/b><span style=\"font-weight: 400;\"> Doanh thu kho\u1ea3ng 4,4 t\u1ef7 USD, h\u01a1n 200 c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i 130 qu\u1ed1c gia, chuy\u00ean s\u00e2u y t\u1ebf v\u00e0 d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nexia International:<\/b><span style=\"font-weight: 400;\"> Doanh thu kho\u1ea3ng 4 t\u1ef7 USD, hi\u1ec7n di\u1ec7n t\u1ea1i h\u01a1n 120 qu\u1ed1c gia, k\u1ebft h\u1ee3p am hi\u1ec3u th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba ph\u01b0\u01a1ng v\u1edbi n\u0103ng l\u1ef1c c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cong_ty_kiem_toan_lon_tai_Viet_Nam_hien_nay_la_nhung_don_vi_nao\"><\/span><b>C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6322\" aria-describedby=\"caption-attachment-6322\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6322\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-tai-Viet-Nam-hien-nay-la-nhung-don-vi-nao.jpg\" alt=\"C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-tai-Viet-Nam-hien-nay-la-nhung-don-vi-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-tai-Viet-Nam-hien-nay-la-nhung-don-vi-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-tai-Viet-Nam-hien-nay-la-nhung-don-vi-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-tai-Viet-Nam-hien-nay-la-nhung-don-vi-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-cong-ty-kiem-toan-lon-tai-Viet-Nam-hien-nay-la-nhung-don-vi-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6322\" class=\"wp-caption-text\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> l\u1edbn chia l\u00e0m hai kh\u1ed1i: kh\u1ed1i Big 4 v\u00e0 kh\u1ed1i n\u1ed9i \u0111\u1ecba h\u00e0ng \u0111\u1ea7u. C\u1ea3 b\u1ed1n th\u00e0nh vi\u00ean Big 4 \u0111\u1ec1u c\u00f3 ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam: Deloitte Vi\u1ec7t Nam (ti\u1ec1n th\u00e2n l\u00e0 VACO), KPMG, EY v\u00e0 PwC. Nh\u00f3m n\u00e0y n\u1eafm th\u1ecb ph\u1ea7n l\u1edbn \u1edf kh\u1ed1i t\u1eadp \u0111o\u00e0n v\u00e0 doanh nghi\u1ec7p FDI.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u t\u1eeb WiGroup cho th\u1ea5y n\u0103m 2023, Big 4 tham gia ki\u1ec3m to\u00e1n 315 tr\u00ean t\u1ed5ng s\u1ed1 1.589 doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang. Tuy nhi\u00ean, x\u00e9t ri\u00eang s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng ni\u00eam y\u1ebft, hai h\u00e3ng n\u1ed9i \u0111\u1ecba l\u1ea1i d\u1eabn \u0111\u1ea7u. <\/span><b>AASC<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m to\u00e1n 195 doanh nghi\u1ec7p tr\u00ean s\u00e0n, <\/span><b>\uc5d0\uc774\uc564\uc528<\/b><span style=\"font-weight: 400;\"> \u0111\u1ea1t 127 doanh nghi\u1ec7p trong c\u00f9ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh AASC v\u00e0 A&amp;C, th\u1ecb tr\u01b0\u1eddng c\u00f2n nhi\u1ec1u \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 UHY, Grant Thornton Vi\u1ec7t Nam, RSM Vi\u1ec7t Nam v\u00e0 Mazars. \u0110\u00e2y l\u00e0 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p ni\u00eam y\u1ebft, v\u1eeba \u0111\u1ee7 t\u1ea7m v\u1eeba linh ho\u1ea1t v\u1ec1 chi ph\u00ed so v\u1edbi Big 4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c \u0111\u1ed9 t\u1eadp trung c\u1ee7a Big 4 t\u1ea1i Vi\u1ec7t Nam (s\u1ed1 li\u1ec7u 2023)<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>Big 4 (g\u1ed9p)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uba54\ubaa8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d \uc218\uc775<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~3.847 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m 8% so v\u1edbi 2022<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">315 \/ 1.589<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n WiGroup<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">172 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deloitte 67, EY 59, PwC 46, KPMG 41<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng: doanh thu Big 4 t\u1ea1i Vi\u1ec7t Nam ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb t\u01b0 v\u1ea5n v\u00e0 thu\u1ebf ch\u1ee9 kh\u00f4ng ch\u1ec9 ki\u1ec3m to\u00e1n. Deloitte Vi\u1ec7t Nam c\u00f3 m\u1ea3ng t\u01b0 v\u1ea5n doanh nghi\u1ec7p chi\u1ebfm h\u01a1n 34% doanh thu, trong khi ki\u1ec3m to\u00e1n kho\u1ea3ng 27%. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n ri\u00eang thay v\u00ec nh\u00ecn v\u00e0o t\u1ed5ng doanh thu.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_thue_cong_ty_kiem_toan\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 v\u00e0 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> \uc5f0\uac04:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-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;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5, \uc99d\uad8c \ubc1c\ud589 \ud68c\uc0ac \ubc0f \uc99d\uad8c \uac70\ub798 \uae30\uad00.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m kh\u00e1ch h\u00e0ng c\u1ed1t l\u00f5i c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn, b\u1edfi quy m\u00f4 v\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 c\u1ee7a h\u1ecd v\u01b0\u1ee3t kh\u1ea3 n\u0103ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb nh\u1ecf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_moi_quan_trong_doanh_nghiep_quy_mo_lon_tu_nam_2025\"><\/span><b>\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng: doanh nghi\u1ec7p quy m\u00f4 l\u1edbn t\u1eeb n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP ng\u00e0y 14\/4\/2025 b\u1ed5 sung nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edbi. Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ch\u01b0a ni\u00eam y\u1ebft ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ebfu th\u1ecfa m\u00e3n <\/span><b>\u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m t\u1eeb <\/span><b>200 ng\u01b0\u1eddi<\/b><span style=\"font-weight: 400;\"> tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u00ean <\/span><b>300 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean <\/span><b>100 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 tr\u1edf \u0111i. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed theo s\u1ed1 li\u1ec7u n\u0103m 2024, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 s\u1ebd thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed th\u00ec t\u1ea1m d\u1eebng ngh\u0129a v\u1ee5 n\u00e0y cho \u0111\u1ebfn khi \u0111\u1ea1t l\u1ea1i ng\u01b0\u1ee1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng nhi\u1ec1u c\u00f4ng ty gia \u0111\u00ecnh v\u00e0 doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng nhanh s\u1ebd b\u1ea5t ng\u1edd r\u01a1i v\u00e0o di\u1ec7n b\u1eaft bu\u1ed9c. Vi\u1ec7c chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n n\u00ean b\u1eaft \u0111\u1ea7u ngay t\u1eeb gi\u1eefa n\u0103m, tr\u00e1nh d\u1ed3n v\u00e0o th\u00e1ng cu\u1ed1i khi m\u1ecdi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ec1u qu\u00e1 t\u1ea3i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_cua_cac_cong_ty_kiem_toan_lon\"><\/span><b>Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ecdn v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u00fang lu\u1eadt, doanh nghi\u1ec7p c\u1ea7n n\u1eafm h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 29\/3\/2011: Khung ph\u00e1p l\u00fd g\u1ed1c v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 29\/11\/2024 (hi\u1ec7u l\u1ef1c 1\/1\/2025): S\u1eeda \u0111\u1ed5i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. N\u00e2ng m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n l\u00ean t\u1ed1i \u0111a 2 t\u1ef7 \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 1 t\u1ef7 \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n. B\u1ed5 sung y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n duy tr\u00ec \u00edt nh\u1ea5t 5 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, kh\u00f4ng b\u1ed1 tr\u00ed m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o cho c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 17\/2012\/ND-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 13\/3\/2012: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 90\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 14\/4\/2025: B\u1ed5 sung doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 84\/2016\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 1\/7\/2016: Ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 41\/2018\/ND-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 12\/3\/2018: X\u1eed ph\u1ea1t vi ph\u1ea1m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n. \u0110\u01a1n v\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u1ecb ph\u1ea1t t\u1eeb 40 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 183\/2013\/TT-BTC<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 4\/12\/2013: Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t: theo Quy\u1ebft \u0111\u1ecbnh 3830\/Q\u0110-BTC ng\u00e0y 14\/11\/2025, c\u1ea3 n\u01b0\u1edbc c\u00f3 <\/span><b>35 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 900 ki\u1ec3m to\u00e1n vi\u00ean<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang n\u0103m 2026. Ri\u00eang l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n, danh s\u00e1ch n\u0103m 2025 g\u1ed3m 27 c\u00f4ng ty. \u0110\u00e2y l\u00e0 ngu\u1ed3n tra c\u1ee9u ch\u00ednh th\u1ee9c khi doanh nghi\u1ec7p c\u1ea7n x\u00e1c minh t\u01b0 c\u00e1ch \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_doanh_nghiep_niem_yet_suyt_bi_tu_choi_bao_cao\"><\/span><b>Case study: doanh nghi\u1ec7p ni\u00eam y\u1ebft su\u00fdt b\u1ecb t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n s\u1ea3n xu\u1ea5t quy m\u00f4 v\u1eeba, chu\u1ea9n b\u1ecb chuy\u1ec3n s\u00e0n ni\u00eam y\u1ebft, t\u1eebng thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n nh\u1ecf \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed. Khi n\u1ed9p h\u1ed3 s\u01a1, S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n y\u00eau c\u1ea7u b\u00e1o c\u00e1o ph\u1ea3i do t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n ph\u00e1t h\u00e0nh. \u0110\u01a1n v\u1ecb c\u0169 kh\u00f4ng n\u1eb1m trong danh s\u00e1ch n\u00e0y.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3: doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n l\u1ea1i t\u1eeb \u0111\u1ea7u, l\u00f9i k\u1ebf ho\u1ea1ch ni\u00eam y\u1ebft g\u1ea7n 6 th\u00e1ng v\u00e0 ph\u00e1t sinh chi ph\u00ed k\u00e9p. V\u1ea5n \u0111\u1ec1 kh\u00f4ng n\u1eb1m \u1edf ch\u1ea5t l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 m\u00e0 \u1edf t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra r\u1ea5t r\u00f5. Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u00ean \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u1edbi danh s\u00e1ch \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n ch\u1ea5p thu\u1eadn cho \u0111\u00fang l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. V\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc kh\u00f4ng th\u1ec3 b\u1ecf qua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network trong c\u00e1c t\u00ecnh hu\u1ed1ng t\u01b0\u01a1ng t\u1ef1 l\u00e0 r\u00e0 so\u00e1t t\u01b0 c\u00e1ch ph\u00e1p l\u00fd \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch tr\u01b0\u1edbc m\u00f9a ki\u1ec3m to\u00e1n. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro thu\u1ebf ph\u00e1t sinh v\u00e0 ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam thay v\u00ec x\u1eed l\u00fd b\u1ecb \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_rui_ro_doanh_nghiep_Viet_thuong_gap\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: r\u1ee7i ro doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau nhi\u1ec1u m\u00f9a ki\u1ec3m to\u00e1n, c\u00f3 ba nh\u00f3m r\u1ee7i ro l\u1eb7p \u0111i l\u1eb7p l\u1ea1i \u1edf doanh nghi\u1ec7p l\u1edbn. Hi\u1ec3u tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro n\u00e0y gi\u00fap l\u00e3nh \u0111\u1ea1o chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 nh\u1ea5t, ch\u1ecdn \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 t\u01b0 c\u00e1ch cho l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9.<\/b><span style=\"font-weight: 400;\"> M\u1ed9t h\u00e3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang nh\u01b0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cho l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n. Doanh nghi\u1ec7p ni\u00eam y\u1ebft c\u1ea7n ki\u1ec3m tra \u0111\u00fang nh\u00f3m ch\u1ea5p thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 hai, \u0111\u1ec3 d\u1ed3n c\u00f4ng vi\u1ec7c v\u00e0o cao \u0111i\u1ec3m.<\/b><span style=\"font-weight: 400;\"> M\u00f9a ki\u1ec3m to\u00e1n qu\u00fd I lu\u00f4n qu\u00e1 t\u1ea3i. Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng mu\u1ed9n d\u1ec5 b\u1ecb x\u1ebfp l\u1ecbch sau, k\u00e9o theo ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o v\u00e0 r\u1ee7i ro b\u1ecb ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 ba, xem nh\u1eb9 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chi ph\u00ed l\u00e3i vay.<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 \u0111i\u1ec3m n\u00f3ng khi c\u01a1 quan thu\u1ebf thanh tra. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ea1ch tr\u00ean s\u1ed5 s\u00e1ch v\u1eabn c\u00f3 th\u1ec3 ch\u1ee9a r\u1ee7i ro thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a \u0111\u1ea7y \u0111\u1ee7. M\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n gi\u00e0u kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam s\u1ebd c\u1ea3nh b\u00e1o s\u1edbm thay v\u00ec ch\u1ec9 ghi nh\u1eadn con s\u1ed1.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u l\u00e0 t\u00e1ch b\u1ea1ch hai vi\u1ec7c: ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u00fang t\u01b0 c\u00e1ch ph\u00e1p l\u00fd, v\u00e0 r\u00e0 so\u00e1t n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0o cu\u1ed9c. Doanh nghi\u1ec7p c\u00e0ng minh b\u1ea1ch t\u1eeb \u0111\u1ea7u, m\u00f9a ki\u1ec3m to\u00e1n c\u00e0ng nh\u1eb9 nh\u00e0ng v\u00e0 chi ph\u00ed \u0111i\u1ec1u ch\u1ec9nh c\u00e0ng th\u1ea5p.<\/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;\">Ch\u1ecdn \u0111\u00fang <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng c\u00f2n l\u00e0 vi\u1ec7c c\u00e2n nh\u1eafc chi ph\u00ed \u0111\u01a1n thu\u1ea7n. V\u1edbi khung ph\u00e1p l\u00fd si\u1ebft ch\u1eb7t t\u1eeb n\u0103m 2025, doanh nghi\u1ec7p l\u1edbn c\u1ea7n m\u1ed9t \u0111\u1ed1i t\u00e1c \u0111\u1ee7 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd, \u0111\u1ee7 nh\u00e2n s\u1ef1 h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ee7 kinh nghi\u1ec7m x\u1eed l\u00fd b\u00e1o c\u00e1o ph\u1ee9c t\u1ea1p. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn, d\u00f9 l\u00e0 Big 4 hay h\u00e3ng n\u1ed9i \u0111\u1ecba h\u00e0ng \u0111\u1ea7u, \u0111\u1ec1u c\u00f3 th\u1ebf m\u1ea1nh ri\u00eang. Quy\u1ebft \u0111\u1ecbnh \u0111\u00fang n\u1eb1m \u1edf vi\u1ec7c \u0111\u1ed1i chi\u1ebfu nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi n\u0103ng l\u1ef1c v\u00e0 t\u01b0 c\u00e1ch c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a MAN t\u1eadp trung v\u00e0o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u01b0 v\u1ea5n c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u00fang quy \u0111\u1ecbnh. Doanh nghi\u1ec7p \u0111ang chu\u1ea9n b\u1ecb cho m\u00f9a b\u00e1o c\u00e1o s\u1eafp t\u1edbi c\u00f3 th\u1ec3 li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t s\u1edbm v\u00e0 \u0111\u1ed3ng h\u00e0nh tr\u1ecdn v\u1eb9n.<\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_cong_ty_kiem_toan_lon\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_toi_chua_niem_yet_co_bat_buoc_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p t\u00f4i ch\u01b0a ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu thu\u1ed9c nh\u00f3m FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ho\u1eb7c \u0111\u00e1p \u1ee9ng 2 trong 3 ti\u00eau ch\u00ed quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, th\u00ec c\u00f3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i c\u00f3 th\u1ec3 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n.                    <\/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_bat_buoc_phai_chon_Big_4_khong\"><\/span>C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn Big 4 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Lu\u1eadt ch\u1ec9 y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u0111\u00fang l\u0129nh v\u1ef1c. Nhi\u1ec1u h\u00e3ng n\u1ed9i \u0111\u1ecba nh\u01b0 AASC, A&amp;C, MAN \u0111\u1ee7 n\u0103ng l\u1ef1c ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p ni\u00eam y\u1ebft.                    <\/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=\"Khong_kiem_toan_dung_han_bi_phat_the_nao\"><\/span>Kh\u00f4ng ki\u1ec3m to\u00e1n \u0111\u00fang h\u1ea1n b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, \u0111\u01a1n v\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 40 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng, k\u00e8m y\u00eau c\u1ea7u n\u1ed9p b\u1ed5 sung b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.                    <\/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=\"Lam_sao_biet_mot_cong_ty_kiem_toan_co_du_tu_cach\"><\/span>L\u00e0m sao bi\u1ebft m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 t\u01b0 c\u00e1ch?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p thu\u1eadn h\u00e0ng n\u0103m. N\u0103m 2026 c\u00f3 35 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.                    <\/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=\"Mot_kiem_toan_vien_co_duoc_ky_bao_cao_cho_cong_ty_toi_mai_khong\"><\/span>M\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o cho c\u00f4ng ty t\u00f4i m\u00e3i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. T\u1eeb n\u0103m 2025, m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o cho c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c, theo Lu\u1eadt s\u1ed1 56\/2024\/QH15.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p t\u00f4i ch\u01b0a ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c 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\": \"N\u1ebfu thu\u1ed9c nh\u00f3m FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ho\u1eb7c \u0111\u00e1p \u1ee9ng 2 trong 3 ti\u00eau ch\u00ed quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, th\u00ec c\u00f3. 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Ch\u1ec9 ri\u00eang nh\u00f3m Big 4 t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 ghi [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6320,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-6317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=6317"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6317\/revisions"}],"predecessor-version":[{"id":6323,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6317\/revisions\/6323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6320"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}