{"id":6470,"date":"2026-07-16T09:46:51","date_gmt":"2026-07-16T02:46:51","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6470"},"modified":"2026-07-16T15:42:50","modified_gmt":"2026-07-16T08:42:50","slug":"thong-tu-98-2026","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/","title":{"rendered":"Th\u00f4ng t\u01b0 98\/2026\/TT-BTC: Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u01a1 quan Nh\u00e0 N\u01b0\u1edbc"},"content":{"rendered":"<p><a href=\"https:\/\/luatvietnam.vn\/tin-van-ban-moi\/da-co-thong-tu-98-2026-tt-btc-quy-che-mau-ve-kiem-toan-noi-bo-co-quan-nha-nuoc-186-110466-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 10\/7\/2026 ch\u00ednh th\u1ee9c \u0111\u01b0a ra Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/9\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n thay th\u1ebf <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-67-2020-TT-BTC-Quy-che-mau-ve-kiem-toan-noi-bo-ap-dung-cho-co-quan-nha-nuoc-428956.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, c\u1eadp nh\u1eadt l\u1ea1i khung t\u1ed5 ch\u1ee9c, v\u1ecb tr\u00ed, nhi\u1ec7m v\u1ee5 v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong khu v\u1ef1c c\u00f4ng, v\u1ed1n \u0111\u00e3 b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp sau nhi\u1ec1u n\u0103m \u00e1p d\u1ee5ng v\u0103n b\u1ea3n c\u0169, nh\u1ea5t l\u00e0 khi b\u1ed9 m\u00e1y nh\u00e0 n\u01b0\u1edbc tr\u1ea3i qua nhi\u1ec1u \u0111\u1ee3t s\u1eafp x\u1ebfp, tinh g\u1ecdn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 h\u00e0ng ngh\u00ecn \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp tr\u00ean c\u1ea3 n\u01b0\u1edbc nh\u01b0 b\u1ec7nh vi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc, vi\u1ec7n nghi\u00ean c\u1ee9u, vi\u1ec7c x\u00e2y d\u1ef1ng l\u1ea1i Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo m\u1eabu m\u1edbi kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 r\u00e0 so\u00e1t, si\u1ebft ch\u1eb7t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u00e2y c\u0169ng l\u00e0 giai \u0111o\u1ea1n nhi\u1ec1u \u0111\u01a1n v\u1ecb d\u1ec5 m\u1eafc sai s\u00f3t v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y v\u00e0 ti\u1ebfn \u0111\u1ed9 ban h\u00e0nh v\u0103n b\u1ea3n n\u1ebfu kh\u00f4ng c\u00f3 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i r\u00f5 r\u00e0ng ngay t\u1eeb b\u00e2y gi\u1edd.<\/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\/thong-tu-98-2026\/#Tom_tat_trong_tam_ve_Thong_tu_982026TT-BTC\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/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\/thong-tu-98-2026\/#Thong_tu_982026TT-BTC_la_gi_Dinh_nghia_va_pham_vi_dieu_chinh\" >Th\u00f4ng t\u01b0 98\/2026\/TT-BTC l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/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\/thong-tu-98-2026\/#Kiem_toan_noi_bo_theo_Thong_tu_982026TT-BTC_duoc_dinh_nghia_ra_sao\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a ra sao?<\/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\/thong-tu-98-2026\/#Thong_tu_982026TT-BTC_co_vai_tro_gi_trong_quan_tri_rui_ro_va_kiem_soat_noi_bo_khu_vuc_cong\" >Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 khu v\u1ef1c c\u00f4ng?<\/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\/thong-tu-98-2026\/#Doi_tuong_nao_bat_buoc_ap_dung_Thong_tu_982026TT-BTC\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 98\/2026\/TT-BTC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Ai_chiu_trach_nhiem_ban_hanh_Quy_che_kiem_toan_noi_bo_cua_don_vi\" >Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb?<\/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\/thong-tu-98-2026\/#Muc_tieu_cua_kiem_toan_noi_bo_theo_Thong_tu_982026TT-BTC_la_gi\" >M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC l\u00e0 g\u00ec?<\/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\/thong-tu-98-2026\/#Thong_tu_982026TT-BTC_co_hieu_luc_khi_nao_va_thay_the_van_ban_nao\" >Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o v\u00e0 thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/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\/thong-tu-98-2026\/#Vi_sao_don_vi_nen_xay_dung_Quy_che_kiem_toan_noi_bo_som_khong_cho_den_sat_ngay_hieu_luc\" >V\u00ec sao \u0111\u01a1n v\u1ecb n\u00ean x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1edbm, kh\u00f4ng ch\u1edd \u0111\u1ebfn s\u00e1t ng\u00e0y hi\u1ec7u l\u1ef1c?<\/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\/thong-tu-98-2026\/#Cac_van_ban_phap_luat_lien_quan_den_Thong_tu_982026TT-BTC\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/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\/thong-tu-98-2026\/#Case_Study_Don_vi_su_nghiep_cong_lap_xay_dung_Quy_che_kiem_toan_noi_bo_theo_Thong_tu_982026TT-BTC_nhu_the_nao\" >Case Study: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC nh\u01b0 th\u1ebf n\u00e0o?<\/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\/thong-tu-98-2026\/#Boi_canh\" >B\u1ed1i c\u1ea3nh<\/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\/thong-tu-98-2026\/#Cach_xu_ly\" >C\u00e1ch x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Ket_qua_do_luong_duoc\" >K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Lo_trinh_5_buoc_trien_khai_Thong_tu_982026TT-BTC_cho_don_vi_su_nghiep_cong_lap\" >L\u1ed9 tr\u00ecnh 5 b\u01b0\u1edbc tri\u1ec3n khai Th\u00f4ng t\u01b0 98\/2026\/TT-BTC cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Bang_so_sanh_Thong_tu_982026TT-BTC_va_Thong_tu_672020TT-BTC\" >B\u1ea3ng so s\u00e1nh Th\u00f4ng t\u01b0 98\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/a><\/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\/thong-tu-98-2026\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_trien_khai_Thong_tu_982026TT-BTC\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tri\u1ec3n khai Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/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\/thong-tu-98-2026\/#Rui_ro_1_Sao_chep_nguyen_mau_bo_qua_dac_thu_don_vi\" >R\u1ee7i ro 1: Sao ch\u00e9p nguy\u00ean m\u1eabu, b\u1ecf qua \u0111\u1eb7c th\u00f9 \u0111\u01a1n v\u1ecb<\/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\/thong-tu-98-2026\/#Rui_ro_2_Cham_ban_hanh_Quy_che_moi_truoc_thoi_diem_hieu_luc\" >R\u1ee7i ro 2: Ch\u1eadm ban h\u00e0nh Quy ch\u1ebf m\u1edbi tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Rui_ro_3_Khong_xu_ly_xung_dot_loi_ich_theo_quy_dinh_ve_nguoi_co_lien_quan\" >R\u1ee7i ro 3: Kh\u00f4ng x\u1eed l\u00fd xung \u0111\u1ed9t l\u1ee3i \u00edch theo quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi c\u00f3 li\u00ean quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Rui_ro_4_Thieu_ngan_sach_va_nguon_luc_cho_bo_phan_kiem_toan_noi_bo\" >R\u1ee7i ro 4: Thi\u1ebfu ng\u00e2n s\u00e1ch v\u00e0 ngu\u1ed3n l\u1ef1c cho b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Cau_hoi_thuong_gap_ve_Thong_tu_982026TT-BTC\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Thong_tu_982026TT-BTC_do_co_quan_nao_ban_hanh\" >Th\u00f4ng t\u01b0 98\/2026\/TT-BTC do c\u01a1 quan n\u00e0o ban h\u00e0nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Thong_tu_982026TT-BTC_co_hieu_luc_tu_khi_nao\" >Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Don_vi_nao_phai_ap_dung_Thong_tu_982026TT-BTC\" >\u0110\u01a1n v\u1ecb n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 98\/2026\/TT-BTC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Don_vi_co_duoc_giu_nguyen_Quy_che_cu_theo_Thong_tu_672020TT-BTC_khong\" >\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean Quy ch\u1ebf c\u0169 theo Th\u00f4ng t\u01b0 67\/2020\/TT-BTC kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/thong-tu-98-2026\/#Noi_dung_toi_thieu_cua_Quy_che_kiem_toan_noi_bo_don_vi_dua_tren_can_cu_nao\" >N\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean c\u0103n c\u1ee9 n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Thong_tu_982026TT-BTC\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6474\" aria-describedby=\"caption-attachment-6474\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6474\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-98_2026_TT-BTC.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-98_2026_TT-BTC.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-98_2026_TT-BTC-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-98_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-98_2026_TT-BTC-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-98_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6474\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 98\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 10\/7\/2026, quy \u0111\u1ecbnh Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ri\u00eang c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/9\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 67\/2020\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1ed3m 3 Ph\u1ee5 l\u1ee5c m\u1eabu quy ch\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tu_982026TT-BTC_la_gi_Dinh_nghia_va_pham_vi_dieu_chinh\"><\/span><b>Th\u00f4ng t\u01b0 98\/2026\/TT-BTC l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 98\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh k\u00fd ban h\u00e0nh ng\u00e0y 10\/7\/2026, n\u1ed9i dung ch\u00ednh l\u00e0 Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. N\u00f3i ng\u1eafn g\u1ecdn, \u0111\u00e2y kh\u00f4ng ph\u1ea3i quy ch\u1ebf \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp, m\u00e0 l\u00e0 b\u1ed9 khung m\u1eabu \u0111\u1ec3 t\u1eebng \u0111\u01a1n v\u1ecb d\u1ef1a v\u00e0o \u0111\u00f3 so\u1ea1n th\u1ea3o, ban h\u00e0nh Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a ch\u00ednh m\u00ecnh, ph\u00f9 h\u1ee3p c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo n\u1ed9i dung Th\u00f4ng t\u01b0, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Quy ch\u1ebf m\u1eabu bao g\u1ed3m m\u1ee5c ti\u00eau, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng, v\u1ecb tr\u00ed, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 m\u1ed1i quan h\u1ec7 c\u1ee7a b\u1ed9 ph\u1eadn n\u00e0y v\u1edbi c\u00e1c ph\u00f2ng ban kh\u00e1c trong \u0111\u01a1n v\u1ecb. Quy ch\u1ebf m\u1eabu c\u0169ng quy \u0111\u1ecbnh r\u00f5 y\u00eau c\u1ea7u v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan, c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n v\u00e0 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, c\u00f9ng y\u00eau c\u1ea7u \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n<blockquote><p><em><strong>\ub354 \ub9ce\uc740 \uae30\uc0ac\ub97c \ubcf4\ub824\uba74 \ub2e4\uc74c \ub9c1\ud06c\ub97c \ud074\ub9ad\ud558\uc138\uc694: <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-kiem-toan-uy-tin\/\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4\ubc95\uc778: MAN\uc774 \uc120\uc815\ud55c \ucd5c\uace0\uc758 \ud68c\uacc4\ubc95\uc778 15\uacf3\uacfc \uc194\ub8e8\uc158<\/a><\/strong><\/em><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_theo_Thong_tu_982026TT-BTC_duoc_dinh_nghia_ra_sao\"><\/span><b>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy ch\u1ebf m\u1eabu x\u00e1c \u0111\u1ecbnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t t\u00ednh \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u00e0 t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. \u0110\u1ecbnh ngh\u0129a n\u00e0y \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 ba Ph\u1ee5 l\u1ee5c m\u1eabu, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb. B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 khi ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Vi\u1ec7t Nam c\u00f9ng c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ho\u1eb7c c\u00f4ng b\u1ed1, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tu_982026TT-BTC_co_vai_tro_gi_trong_quan_tri_rui_ro_va_kiem_soat_noi_bo_khu_vuc_cong\"><\/span><b>Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 khu v\u1ef1c c\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC, nhi\u1ec1u \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u00e1p d\u1ee5ng Quy ch\u1ebf m\u1eabu ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 67\/2020\/TT-BTC, v\u1ed1n \u0111\u00e3 b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u01b0a theo k\u1ecbp th\u1ef1c ti\u1ec5n t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y sau c\u00e1c \u0111\u1ee3t s\u1eafp x\u1ebfp, tinh g\u1ecdn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc giai \u0111o\u1ea1n 2024-2026. Vi\u1ec7c c\u1eadp nh\u1eadt quy ch\u1ebf m\u1eabu gi\u00fap th\u1ed1ng nh\u1ea5t l\u1ea1i c\u00e1ch t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed7i \u0111\u01a1n v\u1ecb hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng m\u1ed9t ki\u1ec3u kh\u00e1c nhau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, m\u1ed9t quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u00fang chu\u1ea9n kh\u00f4ng ch\u1ec9 \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 thanh tra, m\u00e0 th\u1ef1c s\u1ef1 gi\u00fap th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb nh\u1eadn di\u1ec7n s\u1edbm r\u1ee7i ro t\u00e0i ch\u00ednh, r\u1ee7i ro tu\u00e2n th\u1ee7 tr\u01b0\u1edbc khi ph\u00e1t sinh h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i m\u00e0 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC h\u01b0\u1edbng t\u1edbi, thay v\u00ec ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh h\u00ecnh th\u1ee9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vai tr\u00f2 c\u1ee5 th\u1ec3 c\u1ee7a Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC th\u1ec3 hi\u1ec7n qua c\u00e1c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb gi\u00e1m s\u00e1t quy tr\u00ecnh qu\u1ea3n tr\u1ecb v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3, hi\u1ec7u su\u1ea5t cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra khuy\u1ebfn ngh\u1ecb c\u1ea3i thi\u1ec7n \u0111\u1ec3 \u0111\u01a1n v\u1ecb \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng, m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c, k\u1ebf ho\u1ea1ch v\u00e0 nhi\u1ec7m v\u1ee5 c\u00f4ng t\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho v\u1ecb tr\u00ed, quy\u1ec1n h\u1ea1n c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p tr\u00ean \u0111\u1ed1i chi\u1ebfu, \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_ap_dung_Thong_tu_982026TT-BTC\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 98\/2026\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 98\/2026\/TT-BTC quy \u0111\u1ecbnh ba Ph\u1ee5 l\u1ee5c m\u1eabu quy ch\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ba nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kh\u00e1c nhau. Ph\u1ee5 l\u1ee5c I d\u00e0nh cho c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7. Ph\u1ee5 l\u1ee5c II d\u00e0nh cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp nh\u01b0 b\u1ec7nh vi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc, vi\u1ec7n nghi\u00ean c\u1ee9u. Ph\u1ee5 l\u1ee5c III \u00e1p d\u1ee5ng cho nh\u00f3m \u0111\u01a1n v\u1ecb c\u00f2n l\u1ea1i thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed7i \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o Quy ch\u1ebf m\u1eabu t\u01b0\u01a1ng \u1ee9ng, k\u1ebft h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh \u0111\u1ec3 x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ri\u00eang. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c sao ch\u00e9p nguy\u00ean v\u0103n m\u1eabu m\u00e0 b\u1ecf qua \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng, quy m\u00f4 nh\u00e2n s\u1ef1 v\u00e0 c\u1ea5p qu\u1ea3n l\u00fd c\u1ee7a ch\u00ednh m\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ri\u00eang v\u1edbi m\u1eabu Quy ch\u1ebf t\u1ea1i Ph\u1ee5 l\u1ee5c II d\u00e0nh cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, ph\u1ea7n \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo hai nh\u00f3m. Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u00f3. Nh\u00f3m th\u1ee9 hai l\u00e0 b\u1ea3n th\u00e2n b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, t\u1eebng c\u00e1 nh\u00e2n thu\u1ed9c b\u1ed9 ph\u1eadn n\u00e0y, c\u00f9ng c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c trong \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. C\u00e1ch x\u00e1c \u0111\u1ecbnh hai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y gi\u00fap Quy ch\u1ebf bao qu\u00e1t c\u1ea3 ph\u00eda &#8220;ng\u01b0\u1eddi b\u1ecb ki\u1ec3m to\u00e1n&#8221; l\u1eabn ph\u00eda &#8220;ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n&#8221;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ai_chiu_trach_nhiem_ban_hanh_Quy_che_kiem_toan_noi_bo_cua_don_vi\"><\/span><b>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c II, Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp l\u00e0 ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, d\u01b0\u1edbi h\u00ecnh th\u1ee9c m\u1ed9t ban, m\u1ed9t ph\u00f2ng ho\u1eb7c m\u1ed9t b\u1ed9 ph\u1eadn thu\u1ed9c ph\u00f2ng\/ban, th\u01b0\u1eddng \u0111\u1eb7t t\u1ea1i V\u0103n ph\u00f2ng \u0111\u01a1n v\u1ecb ho\u1eb7c b\u1ed9 ph\u1eadn c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd th\u1ef1c t\u1ebf. V\u00ed d\u1ee5, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a m\u1ed9t b\u1ec7nh vi\u1ec7n c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c th\u00e0nh Ph\u00f2ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 tr\u1ef1c thu\u1ed9c Ban Gi\u00e1m \u0111\u1ed1c, ho\u1eb7c l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn n\u1eb1m trong Ph\u00f2ng K\u1ebf ho\u1ea1ch t\u1ed5ng h\u1ee3p, t\u00f9y quy m\u00f4 v\u00e0 c\u00e1ch s\u1eafp x\u1ebfp c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 chuy\u00ean m\u00f4n \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, th\u1ec3 hi\u1ec7n qua s\u00e1u nh\u00f3m quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ban h\u00e0nh v\u00e0 ph\u00ea duy\u1ec7t Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf ho\u1ea1ch b\u1ed1 tr\u00ed ngu\u1ed3n l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp nh\u1eadn th\u00f4ng tin, b\u00e1o c\u00e1o t\u1eeb ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1ec1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn, g\u1eafn v\u1edbi k\u1ebf ho\u1ea1ch \u0111\u00e3 ph\u00ea duy\u1ec7t v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ea chu\u1ea9n c\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 xem vi\u1ec7c gi\u1edbi h\u1ea1n ngu\u1ed3n l\u1ef1c ho\u1eb7c ph\u1ea1m vi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 \u0111ang l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i b\u00e1o c\u00e1o l\u1ea1i cho Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb theo hai h\u00ecnh th\u1ee9c. M\u1ed9t l\u00e0 b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp v\u1ec1 chuy\u00ean m\u00f4n khi c\u1ea7n thi\u1ebft, ph\u00e1t sinh \u0111\u1ed9t xu\u1ea5t. Hai l\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 m\u1ee5c \u0111\u00edch, quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m v\u00e0 hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn so v\u1edbi k\u1ebf ho\u1ea1ch, trong \u0111\u00f3 ph\u1ea3i n\u00eau r\u00f5 c\u00e1c v\u1ea5n \u0111\u1ec1 r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t \u0111\u00e1ng k\u1ec3, r\u1ee7i ro gian l\u1eadn, v\u1ea5n \u0111\u1ec1 qu\u1ea3n tr\u1ecb c\u00f9ng nh\u1eefng n\u1ed9i dung kh\u00e1c m\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb y\u00eau c\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_noi_bo_theo_Thong_tu_982026TT-BTC_la_gi\"><\/span><b>M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo m\u1eabu Quy ch\u1ebf t\u1ea1i Ph\u1ee5 l\u1ee5c II, th\u00f4ng qua c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 t\u01b0 v\u1ea5n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u01b0a ra \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ea3m b\u1ea3o mang t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan c\u00f9ng c\u00e1c khuy\u1ebfn ngh\u1ecb xoay quanh ba m\u1ee5c ti\u00eau sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp v\u00e0 v\u1eadn h\u00e0nh ph\u00f9 h\u1ee3p, gi\u00fap ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c r\u1ee7i ro ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy tr\u00ecnh qu\u1ea3n tr\u1ecb v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u qu\u1ea3, c\u00f3 hi\u1ec7u su\u1ea5t cao trong v\u1eadn h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng, m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u0169ng nh\u01b0 ho\u00e0n th\u00e0nh k\u1ebf ho\u1ea1ch, nhi\u1ec7m v\u1ee5 c\u00f4ng t\u00e1c \u0111\u00e3 \u0111\u1ec1 ra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ba m\u1ee5c ti\u00eau n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean r\u1ee7i ro h\u1eb1ng n\u0103m, thay v\u00ec ki\u1ec3m tra d\u00e0n tr\u1ea3i, thi\u1ebfu tr\u1ecdng t\u00e2m.<\/span><\/p>\n<blockquote><p><b><i>\ub354 \ub9ce\uc740 \uae30\uc0ac\ub97c \ubcf4\ub824\uba74 \ub2e4\uc74c \ub9c1\ud06c\ub97c \ud074\ub9ad\ud558\uc138\uc694:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc\uc5d0\uc11c \ud3c9\ud310\uc774 \uc88b\uace0 \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud68c\uc0ac TOP 10<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tu_982026TT-BTC_co_hieu_luc_khi_nao_va_thay_the_van_ban_nao\"><\/span><b>Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o v\u00e0 thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1\/9\/2026. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y, Th\u00f4ng t\u01b0 s\u1ed1 67\/2020\/TT-BTC v\u1ec1 Quy ch\u1ebf m\u1eabu ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh. C\u00e1c \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng quy ch\u1ebf theo m\u1eabu c\u0169 c\u1ea7n r\u00e0 so\u00e1t, c\u1eadp nh\u1eadt l\u1ea1i tr\u01b0\u1edbc ho\u1eb7c ngay khi v\u0103n b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 tr\u00e1nh kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd trong c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed1c th\u1eddi gian c\u1ea7n l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 98\/2026\/TT-BTC:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 10\/7\/2026: B\u1ed9 T\u00e0i ch\u00ednh k\u00fd ban h\u00e0nh Th\u00f4ng t\u01b0 98\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 1\/9\/2026: Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/9\/2026: Th\u00f4ng t\u01b0 67\/2020\/TT-BTC h\u1ebft hi\u1ec7u l\u1ef1c, Quy ch\u1ebf m\u1eabu c\u0169 kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n tr\u01b0\u1edbc 1\/9\/2026: \u0111\u01a1n v\u1ecb n\u00ean ho\u00e0n t\u1ea5t vi\u1ec7c r\u00e0 so\u00e1t, d\u1ef1 th\u1ea3o Quy ch\u1ebf m\u1edbi \u0111\u1ec3 tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng ph\u00ea duy\u1ec7t \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_don_vi_nen_xay_dung_Quy_che_kiem_toan_noi_bo_som_khong_cho_den_sat_ngay_hieu_luc\"><\/span><b>V\u00ec sao \u0111\u01a1n v\u1ecb n\u00ean x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1edbm, kh\u00f4ng ch\u1edd \u0111\u1ebfn s\u00e1t ng\u00e0y hi\u1ec7u l\u1ef1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i nhi\u1ec1u \u0111\u01a1n v\u1ecb khu v\u1ef1c c\u00f4ng cho th\u1ea5y qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng l\u1ea1i Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng m\u1ea5t t\u1eeb 6 \u0111\u1ebfn 10 tu\u1ea7n, bao g\u1ed3m th\u1eddi gian r\u00e0 so\u00e1t c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, l\u1ea5y \u00fd ki\u1ebfn c\u00e1c ph\u00f2ng ban li\u00ean quan v\u00e0 tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng ph\u00ea duy\u1ec7t. N\u1ebfu ch\u1edd \u0111\u1ebfn g\u1ea7n ng\u00e0y 1\/9\/2026 m\u1edbi b\u1eaft \u0111\u1ea7u, \u0111\u01a1n v\u1ecb d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng g\u1ea5p r\u00fat, b\u1ecf s\u00f3t n\u1ed9i dung b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_lien_quan_den_Thong_tu_982026TT-BTC\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb khi x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u1ecdc \u0111\u1ed3ng th\u1eddi c\u1ea3 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, v\u00ec Th\u00f4ng t\u01b0 ch\u1ec9 \u0111\u01b0a ra quy ch\u1ebf m\u1eabu mang t\u00ednh tham chi\u1ebfu, c\u00f2n khung n\u1ed9i dung t\u1ed1i thi\u1ec3u b\u1eaft bu\u1ed9c v\u1eabn n\u1eb1m \u1edf Ngh\u1ecb \u0111\u1ecbnh g\u1ed1c. B\u1ecf qua m\u1ed9t trong hai v\u0103n b\u1ea3n \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn Quy ch\u1ebf ban h\u00e0nh thi\u1ebfu c\u0103n c\u1ee9 ho\u1eb7c thi\u1ebfu n\u1ed9i dung theo y\u00eau c\u1ea7u.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.7435%;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center; width: 29.7595%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 47.6954%;\"><b>\uad00\ub828 \ucf58\ud150\uce20<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.7435%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 29.7595%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 10\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 47.6954%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh Quy ch\u1ebf m\u1eabu ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, hi\u1ec7u l\u1ef1c t\u1eeb 1\/9\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.7435%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 29.7595%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, n\u0103m 2020<\/span><\/td>\n<td style=\"text-align: center; width: 47.6954%;\"><span style=\"font-weight: 400;\">Quy ch\u1ebf m\u1eabu ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 tr\u01b0\u1edbc \u0111\u00e2y, b\u1ecb thay th\u1ebf k\u1ec3 t\u1eeb 1\/9\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.7435%;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 29.7595%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, n\u0103m 2019<\/span><\/td>\n<td style=\"text-align: center; width: 47.6954%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh n\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1eebng \u0111\u01a1n v\u1ecb (kho\u1ea3n 1 \u0110i\u1ec1u 12)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.7435%;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ub0b4\ubd80 \uac10\uc0ac \uae30\uc900<\/span><\/td>\n<td style=\"text-align: center; width: 29.7595%;\"><span style=\"font-weight: 400;\">C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1<\/span><\/td>\n<td style=\"text-align: center; width: 47.6954%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 chuy\u00ean m\u00f4n b\u1eaft bu\u1ed9c tu\u00e2n th\u1ee7 khi b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Don_vi_su_nghiep_cong_lap_xay_dung_Quy_che_kiem_toan_noi_bo_theo_Thong_tu_982026TT-BTC_nhu_the_nao\"><\/span><b>Case Study: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>B\u1ed1i c\u1ea3nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u1ec7nh vi\u1ec7n \u0111a khoa tuy\u1ebfn t\u1ec9nh v\u1edbi quy m\u00f4 h\u01a1n 800 gi\u01b0\u1eddng b\u1ec7nh v\u00e0 kho\u1ea3ng 1.500 c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean \u0111ang \u00e1p d\u1ee5ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo m\u1eabu t\u1ea1i Th\u00f4ng t\u01b0 67\/2020\/TT-BTC t\u1eeb n\u0103m 2021. B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a b\u1ec7nh vi\u1ec7n tr\u1ef1c thu\u1ed9c Ph\u00f2ng K\u1ebf ho\u1ea1ch t\u1ed5ng h\u1ee3p, ch\u1ec9 c\u00f3 hai nh\u00e2n s\u1ef1 ki\u00eam nhi\u1ec7m, ch\u01b0a c\u00f3 quy tr\u00ecnh b\u00e1o c\u00e1o r\u1ee7i ro r\u00f5 r\u00e0ng l\u00ean Ban Gi\u00e1m \u0111\u1ed1c, d\u1eabn \u0111\u1ebfn nhi\u1ec1u v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n khi \u0111\u00e3 ph\u00e1t sinh h\u1eadu qu\u1ea3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly\"><\/span><b>C\u00e1ch x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, b\u1ec7nh vi\u1ec7n th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i sang Quy ch\u1ebf theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i v\u1ecb tr\u00ed t\u1ed5 ch\u1ee9c c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, c\u00e2n nh\u1eafc t\u00e1ch th\u00e0nh Ph\u00f2ng Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed9c l\u1eadp tr\u1ef1c thu\u1ed9c Ban Gi\u00e1m \u0111\u1ed1c thay v\u00ec ki\u00eam nhi\u1ec7m d\u01b0\u1edbi Ph\u00f2ng K\u1ebf ho\u1ea1ch t\u1ed5ng h\u1ee3p nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu t\u1eebng \u0111i\u1ec1u kho\u1ea3n trong m\u1eabu Ph\u1ee5 l\u1ee5c II v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e2y d\u1ef1ng l\u1ea1i Quy ch\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u1ea7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef v\u00e0 ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng cho ph\u00f9 h\u1ee3p quy m\u00f4 b\u1ec7nh vi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean r\u1ee7i ro, tr\u00ecnh Gi\u00e1m \u0111\u1ed1c b\u1ec7nh vi\u1ec7n ph\u00ea duy\u1ec7t tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_do_luong_duoc\"><\/span><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/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;\">B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p th\u00e0nh Ph\u00f2ng \u0111\u1ed9c l\u1eadp, b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp Ban Gi\u00e1m \u0111\u1ed1c thay v\u00ec b\u00e1o c\u00e1o gi\u00e1n ti\u1ebfp qua Ph\u00f2ng K\u1ebf ho\u1ea1ch t\u1ed5ng h\u1ee3p nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf m\u1edbi quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, gi\u00fap Ban Gi\u00e1m \u0111\u1ed1c n\u1eafm \u0111\u01b0\u1ee3c r\u1ee7i ro t\u00e0i ch\u00ednh s\u1edbm h\u01a1n trung b\u00ecnh m\u1ed9t \u0111\u1ebfn hai th\u00e1ng so v\u1edbi c\u01a1 ch\u1ebf c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ee3t thanh tra, ki\u1ec3m tra t\u00e0i ch\u00ednh n\u0103m 2026 t\u1ea1i b\u1ec7nh vi\u1ec7n kh\u00f4ng ph\u00e1t sinh ki\u1ebfn ngh\u1ecb n\u00e0o li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian gi\u1ea3i tr\u00ecnh v\u1edbi \u0111o\u00e0n thanh tra.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_5_buoc_trien_khai_Thong_tu_982026TT-BTC_cho_don_vi_su_nghiep_cong_lap\"><\/span><b>L\u1ed9 tr\u00ecnh 5 b\u01b0\u1edbc tri\u1ec3n khai Th\u00f4ng t\u01b0 98\/2026\/TT-BTC cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6471\" aria-describedby=\"caption-attachment-6471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6471\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lo-trinh-5-buoc-trien-khai-Thong-tu-98_2026_TT-BTC-cho-don-vi-su-nghiep-cong-lap.jpg\" alt=\"L\u1ed9 tr\u00ecnh 5 b\u01b0\u1edbc tri\u1ec3n khai Th\u00f4ng t\u01b0 98\/2026\/TT-BTC cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lo-trinh-5-buoc-trien-khai-Thong-tu-98_2026_TT-BTC-cho-don-vi-su-nghiep-cong-lap.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lo-trinh-5-buoc-trien-khai-Thong-tu-98_2026_TT-BTC-cho-don-vi-su-nghiep-cong-lap-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lo-trinh-5-buoc-trien-khai-Thong-tu-98_2026_TT-BTC-cho-don-vi-su-nghiep-cong-lap-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lo-trinh-5-buoc-trien-khai-Thong-tu-98_2026_TT-BTC-cho-don-vi-su-nghiep-cong-lap-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lo-trinh-5-buoc-trien-khai-Thong-tu-98_2026_TT-BTC-cho-don-vi-su-nghiep-cong-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6471\" class=\"wp-caption-text\">L\u1ed9 tr\u00ecnh 5 b\u01b0\u1edbc tri\u1ec3n khai Th\u00f4ng t\u01b0 98\/2026\/TT-BTC cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m t\u01b0 v\u1ea5n th\u1ef1c t\u1ebf, MAN &#8211; Master Accountant Network g\u1ee3i \u00fd l\u1ed9 tr\u00ecnh n\u0103m b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i su\u00f4n s\u1ebb, \u0111\u00fang th\u1eddi h\u1ea1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t hi\u1ec7n tr\u1ea1ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7n h\u00e0nh theo Th\u00f4ng t\u01b0 67\/2020\/TT-BTC v\u1edbi m\u1eabu m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 98\/2026\/TT-BTC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m c\u1ea7n s\u1eeda \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh v\u1ecb tr\u00ed t\u1ed5 ch\u1ee9c ph\u00f9 h\u1ee3p:<\/b><span style=\"font-weight: 400;\"> Quy\u1ebft \u0111\u1ecbnh b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u00ean l\u00e0 ban, ph\u00f2ng \u0111\u1ed9c l\u1eadp hay b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c ph\u00f2ng\/ban kh\u00e1c, d\u1ef1a tr\u00ean quy m\u00f4 v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>So\u1ea1n th\u1ea3o Quy ch\u1ebf theo Ph\u1ee5 l\u1ee5c t\u01b0\u01a1ng \u1ee9ng:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng \u0111\u00fang Ph\u1ee5 l\u1ee5c I, II ho\u1eb7c III t\u00f9y lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb, b\u1ed5 sung n\u1ed9i dung \u0111\u1eb7c th\u00f9 theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ea5y \u00fd ki\u1ebfn v\u00e0 tr\u00ecnh ph\u00ea duy\u1ec7t:<\/b><span style=\"font-weight: 400;\"> G\u1eedi d\u1ef1 th\u1ea3o Quy ch\u1ebf cho c\u00e1c ph\u00f2ng ban li\u00ean quan g\u00f3p \u00fd tr\u01b0\u1edbc khi tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd ban h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e0o t\u1ea1o v\u00e0 truy\u1ec1n th\u00f4ng n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> Ph\u1ed5 bi\u1ebfn Quy ch\u1ebf m\u1edbi \u0111\u1ebfn to\u00e0n th\u1ec3 c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1eeb ng\u00e0y 1\/9\/2026.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_Thong_tu_982026TT-BTC_va_Thong_tu_672020TT-BTC\"><\/span><b>B\u1ea3ng so s\u00e1nh Th\u00f4ng t\u01b0 98\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, Th\u00f4ng t\u01b0 98\/2026\/TT-BTC kh\u00f4ng thay \u0111\u1ed5i tri\u1ebft l\u00fd qu\u1ea3n tr\u1ecb <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> khu v\u1ef1c c\u00f4ng, m\u00e0 ch\u1ee7 y\u1ebfu c\u1eadp nh\u1eadt l\u1ea1i c\u00e1ch tr\u00ecnh b\u00e0y, ph\u00e2n lo\u1ea1i m\u1eabu quy ch\u1ebf cho s\u00e1t v\u1edbi th\u1ef1c t\u1ebf t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y nh\u00e0 n\u01b0\u1edbc sau giai \u0111o\u1ea1n s\u1eafp x\u1ebfp, tinh g\u1ecdn v\u1eeba qua. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn r\u1eb1ng \u0111\u00e2y l\u00e0 m\u1ed9t cu\u1ed9c c\u1ea3i c\u00e1ch to\u00e0n di\u1ec7n v\u1ec1 b\u1ea3n ch\u1ea5t ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh Th\u00f4ng t\u01b0 98\/2026\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1\/9\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 ph\u1ee5 l\u1ee5c m\u1eabu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng chung, \u00edt ph\u00e2n h\u00f3a theo lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ba Ph\u1ee5 l\u1ee5c m\u1eabu ri\u00eang cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, gi\u1eef nguy\u00ean c\u0103n c\u1ee9, c\u1eadp nh\u1eadt c\u00e1ch tr\u00ecnh b\u00e0y m\u1eabu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng hi\u1ec7u l\u1ef1c hi\u1ec7n nay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 1\/9\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110ang c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_trien_khai_Thong_tu_982026TT-BTC\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tri\u1ec3n khai Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ec5 g\u1eb7p ph\u1ea3i khi chuy\u1ec3n \u0111\u1ed5i sang Quy ch\u1ebf m\u1eabu theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_1_Sao_chep_nguyen_mau_bo_qua_dac_thu_don_vi\"><\/span><b>R\u1ee7i ro 1: Sao ch\u00e9p nguy\u00ean m\u1eabu, b\u1ecf qua \u0111\u1eb7c th\u00f9 \u0111\u01a1n v\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb sao ch\u00e9p g\u1ea7n nh\u01b0 nguy\u00ean v\u0103n n\u1ed9i dung m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c m\u00e0 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh ph\u1ea7n v\u1ecb tr\u00ed t\u1ed5 ch\u1ee9c, m\u1ed1i quan h\u1ec7 gi\u1eefa b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c ph\u00f2ng ban kh\u00e1c cho ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf. H\u1eadu qu\u1ea3 l\u00e0 Quy ch\u1ebf ban h\u00e0nh ra kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh, g\u00e2y kh\u00f3 kh\u0103n khi tri\u1ec3n khai ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf v\u00e0 khi \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111o\u00e0n thanh tra, ki\u1ec3m to\u00e1n c\u1ea5p tr\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_2_Cham_ban_hanh_Quy_che_moi_truoc_thoi_diem_hieu_luc\"><\/span><b>R\u1ee7i ro 2: Ch\u1eadm ban h\u00e0nh Quy ch\u1ebf m\u1edbi tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/9\/2026, Th\u00f4ng t\u01b0 67\/2020\/TT-BTC h\u1ebft hi\u1ec7u l\u1ef1c. N\u1ebfu \u0111\u01a1n v\u1ecb ch\u01b0a k\u1ecbp ban h\u00e0nh Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 m\u1edbi, b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u00e1t h\u00e0nh trong th\u1eddi gian \u0111\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_3_Khong_xu_ly_xung_dot_loi_ich_theo_quy_dinh_ve_nguoi_co_lien_quan\"><\/span><b>R\u1ee7i ro 3: Kh\u00f4ng x\u1eed l\u00fd xung \u0111\u1ed9t l\u1ee3i \u00edch theo quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi c\u00f3 li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quy ch\u1ebf m\u1eabu quy \u0111\u1ecbnh kh\u00e1 chi ti\u1ebft nh\u00f3m ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Trong th\u1ef1c t\u1ebf, m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb v\u1eabn ph\u00e2n c\u00f4ng nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n c\u00e1c m\u1ea3ng c\u00f3 li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi th\u00e2n c\u1ee7a ch\u00ednh m\u00ecnh, d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 t\u00ednh kh\u00e1ch quan khi c\u00f3 thanh tra, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu sau n\u00e0y, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 vi ph\u1ea1m nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_4_Thieu_ngan_sach_va_nguon_luc_cho_bo_phan_kiem_toan_noi_bo\"><\/span><b>R\u1ee7i ro 4: Thi\u1ebfu ng\u00e2n s\u00e1ch v\u00e0 ngu\u1ed3n l\u1ef1c cho b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quy ch\u1ebf m\u1eabu trao quy\u1ec1n cho th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch v\u00e0 k\u1ebf ho\u1ea1ch ngu\u1ed3n l\u1ef1c cho ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, nh\u01b0ng nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn xem \u0111\u00e2y l\u00e0 b\u1ed9 ph\u1eadn ph\u1ee5, kh\u00f4ng b\u1ed1 tr\u00ed \u0111\u1ee7 nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network cho nh\u00f3m r\u1ee7i ro n\u00e0y l\u00e0 x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh \u0111\u00e0o t\u1ea1o n\u1ed9i b\u1ed9 k\u1ebft h\u1ee3p thu\u00ea chuy\u00ean gia t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp trong giai \u0111o\u1ea1n \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i, gi\u00fap \u0111\u01a1n v\u1ecb t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n \u0111\u00fang chu\u1ea9n m\u1ef1c.<\/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;\">Th\u00f4ng t\u01b0 98\/2026\/TT-BTC l\u00e0 b\u01b0\u1edbc c\u1eadp nh\u1eadt c\u1ea7n thi\u1ebft cho khung ph\u00e1p l\u00fd v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong khu v\u1ef1c c\u00f4ng, gi\u00fap c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 m\u1eabu quy ch\u1ebf s\u00e1t th\u1ef1c t\u1ebf h\u01a1n \u0111\u1ec3 t\u1ed5 ch\u1ee9c, v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 minh b\u1ea1ch, hi\u1ec7u qu\u1ea3. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u00fang n\u1ed9i dung s\u1ebd gi\u00fap \u0111\u01a1n v\u1ecb tr\u00e1nh kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n tr\u1ecb r\u1ee7i ro n\u1ed9i b\u1ed9 v\u1ec1 l\u00e2u d\u00e0i, thay v\u00ec ch\u1ec9 xem \u0111\u00e2y l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i 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;\"> n\u1ed9i b\u1ed9, t\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 98\/2026\/TT-BTC, c\u00f9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i d\u00f9ng d\u1ecbch v\u1ee5 l\u1ea7n hai trong n\u0103m qua. Li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed cho \u0111\u01a1n v\u1ecb b\u1ea1n.<\/span><\/p>\n<h3><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><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \ud3c9\uac00 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\uc694\uccad\uc5d0 \ub530\ub978 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc644\ub8cc<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<\/ul>\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 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_Thong_tu_982026TT-BTC\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 98\/2026\/TT-BTC<\/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=\"Thong_tu_982026TT-BTC_do_co_quan_nao_ban_hanh\"><\/span>Th\u00f4ng t\u01b0 98\/2026\/TT-BTC do c\u01a1 quan n\u00e0o ban h\u00e0nh? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDo B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh k\u00fd ban h\u00e0nh ng\u00e0y 10\/7\/2026, quy \u0111\u1ecbnh Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.                    <\/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=\"Thong_tu_982026TT-BTC_co_hieu_luc_tu_khi_nao\"><\/span>Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 1\/9\/2026, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 67\/2020\/TT-BTC v\u1ec1 c\u00f9ng n\u1ed9i dung.                    <\/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=\"Don_vi_nao_phai_ap_dung_Thong_tu_982026TT-BTC\"><\/span>\u0110\u01a1n v\u1ecb n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 98\/2026\/TT-BTC? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u01b0\u01a1ng \u1ee9ng v\u1edbi ba Ph\u1ee5 l\u1ee5c m\u1eabu quy ch\u1ebf \u0111i k\u00e8m Th\u00f4ng t\u01b0.                    <\/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=\"Don_vi_co_duoc_giu_nguyen_Quy_che_cu_theo_Thong_tu_672020TT-BTC_khong\"><\/span>\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean Quy ch\u1ebf c\u0169 theo Th\u00f4ng t\u01b0 67\/2020\/TT-BTC 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 ng\u00e0y 1\/9\/2026, Th\u00f4ng t\u01b0 67\/2020\/TT-BTC h\u1ebft hi\u1ec7u l\u1ef1c n\u00ean \u0111\u01a1n v\u1ecb c\u1ea7n ban h\u00e0nh l\u1ea1i Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo m\u1eabu m\u1edbi.                    <\/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=\"Noi_dung_toi_thieu_cua_Quy_che_kiem_toan_noi_bo_don_vi_dua_tren_can_cu_nao\"><\/span>N\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean c\u0103n c\u1ee9 n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u1ef1a tr\u00ean kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, k\u1ebft h\u1ee3p Quy ch\u1ebf m\u1eabu t\u1ea1i Th\u00f4ng t\u01b0 98\/2026\/TT-BTC v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.                    <\/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\": \"Th\u00f4ng t\u01b0 98\/2026\/TT-BTC do c\u01a1 quan n\u00e0o ban h\u00e0nh? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh k\u00fd ban h\u00e0nh ng\u00e0y 10\/7\/2026, quy \u0111\u1ecbnh Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u00f4ng t\u01b0 98\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb ng\u00e0y 1\/9\/2026, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 67\/2020\/TT-BTC v\u1ec1 c\u00f9ng n\u1ed9i dung.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110\u01a1n v\u1ecb n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 98\/2026\/TT-BTC? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u01b0\u01a1ng \u1ee9ng v\u1edbi ba Ph\u1ee5 l\u1ee5c m\u1eabu quy ch\u1ebf \u0111i k\u00e8m Th\u00f4ng t\u01b0.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean Quy ch\u1ebf c\u0169 theo Th\u00f4ng t\u01b0 67\/2020\/TT-BTC kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. T\u1eeb ng\u00e0y 1\/9\/2026, Th\u00f4ng t\u01b0 67\/2020\/TT-BTC h\u1ebft hi\u1ec7u l\u1ef1c n\u00ean \u0111\u01a1n v\u1ecb c\u1ea7n ban h\u00e0nh l\u1ea1i Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo m\u1eabu m\u1edbi.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean c\u0103n c\u1ee9 n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1a tr\u00ean kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, k\u1ebft h\u1ee3p Quy ch\u1ebf m\u1eabu t\u1ea1i Th\u00f4ng t\u01b0 98\/2026\/TT-BTC v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 98\/2026\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 10\/7\/2026 ch\u00ednh th\u1ee9c \u0111\u01b0a ra Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/9\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n thay th\u1ebf Th\u00f4ng t\u01b0 67\/2020\/TT-BTC, c\u1eadp nh\u1eadt l\u1ea1i [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6473,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,33],"tags":[],"class_list":["post-6470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-thoi-su"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6470","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=6470"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6470\/revisions"}],"predecessor-version":[{"id":6478,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6470\/revisions\/6478"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6473"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}