{"id":4694,"date":"2026-01-19T19:57:47","date_gmt":"2026-01-20T02:57:47","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4694"},"modified":"2026-01-19T20:11:23","modified_gmt":"2026-01-20T03:11:23","slug":"thoi-han-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\uff1a2026 \u5e74\u6cd5\u5f8b\u6cd5\u89c4\u53ca\u5b9e\u65bd\u7ec6\u5219"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u622a\u6b62\u65e5\u671f\u662f\u6bcf\u4f4d\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u90fd\u5fc5\u987b\u4e86\u89e3\u7684\u5173\u952e\u7ba1\u7406\u56e0\u7d20\uff0c\u4ee5\u786e\u4fdd\u5b8c\u5168\u9075\u5b88\u653f\u5e9c\u6cd5\u89c4\u3002\u6839\u636e\u6700\u65b0\u89c4\u5b9a\u2026\u2026 <\/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;\">2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u6839\u636e\u8d8a\u5357\u73b0\u884c\u7684\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\uff0c\u53ca\u65f6\u516c\u5e03\u5ba1\u8ba1\u7ed3\u679c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u9ad8\u8fbe\u6570\u5343\u4e07\u8d8a\u5357\u76fe\u7684\u5de8\u989d\u884c\u653f\u7f5a\u6b3e\uff0c\u800c\u4e14\u8fd8\u80fd\u786e\u4fdd\u5411\u80a1\u4e1c\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u56fd\u9645\u91d1\u878d\u673a\u6784\u5b9e\u73b0\u6700\u5927\u7684\u8d22\u52a1\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<p>\u57282026\u5e74\u5546\u4e1a\u73af\u5883\u65e5\u76ca\u6ce8\u91cdESG\uff08\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff09\u6807\u51c6\uff0c\u8981\u6c42\u4f01\u4e1a\u5177\u5907\u9ad8\u5ea6\u900f\u660e\u5ea6\u7684\u80cc\u666f\u4e0b\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u6df7\u6dc6\u73b0\u573a\u5de5\u4f5c\u7684\u5b8c\u6210\u65e5\u671f\u548c\u5ba1\u8ba1\u62a5\u544a\u7684\u53d1\u5e03\u65e5\u671f\u3002\u8fd9\u79cd\u5dee\u5f02\u53ef\u80fd\u4f1a\u7ed9\u5408\u540c\u7b7e\u8ba2\u548c\u4e1a\u52a1\u8fd0\u8425\u5e26\u6765\u98ce\u9669\u3002\u672c\u6587\u7531MAN\uff08Master Accountant Network\uff0c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u64b0\u5199\uff0c\u6982\u8ff0\u4e86\u5ba1\u8ba1\u65f6\u95f4\u8868\uff0c\u66f4\u65b0\u4e86\u6700\u65b0\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u5e76\u5206\u4eab\u4e86\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u9ad8\u6548\u3001\u4e13\u4e1a\u5730\u7ba1\u7406\u5ba1\u8ba1\u6d41\u7a0b\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Tam_quan_trong_chien_luoc_cua_viec_tuan_thu_thoi_han_kiem_toan_bao_cao_tai_chinh_trong_nam_2026\" >\u6309\u65f6\u5b8c\u62102026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6218\u7565\u91cd\u8981\u6027\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Co_so_phap_ly_dieu_chinh_thoi_han_kiem_toan_bao_cao_tai_chinh_hien_nay\" >\u73b0\u884c\u89c4\u8303\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65f6\u9650\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><\/li><\/ul><\/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\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Phan_loai_chi_tiet_doi_tuong_bat_buoc_va_thoi_han_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5f3a\u5236\u5ba1\u8ba1\u4e8b\u9879\u53ca\u622a\u6b62\u65e5\u671f\u7684\u8be6\u7ec6\u5206\u7c7b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Doi_voi_doanh_nghiep_Nha_nuoc_va_Cong_ty_me_thuoc_tap_doan_kinh_te\" >\u9002\u7528\u4e8e\u56fd\u6709\u4f01\u4e1a\u548c\u5c5e\u4e8e\u7ecf\u6d4e\u96c6\u56e2\u7684\u6bcd\u516c\u53f8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_to_chuc_niem_yet_va_kinh_doanh_chung_khoan\" >\u516c\u4f17\u516c\u53f8\u3001\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u4ea4\u6613\u673a\u6784\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#To_chuc_tin_dung_bao_hiem_chung_khoan_va_quy_dau_tu\" >\u4fe1\u8d37\u673a\u6784\u3001\u4fdd\u9669\u516c\u53f8\u3001\u8bc1\u5238\u516c\u53f8\u548c\u6295\u8d44\u57fa\u91d1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_ve_thoi_han_ky_ket_hop_dong_kiem_toan_va_trien_khai_thuc_dia\" >\u5173\u4e8e\u7b7e\u7f72\u5ba1\u8ba1\u5408\u540c\u548c\u8fdb\u884c\u73b0\u573a\u5b9e\u65bd\u7684\u622a\u6b62\u65e5\u671f\u7684\u89c4\u5b9a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Loi_ich_cua_viec_ky_hop_dong_som_truoc_thoi_han_kiem_toan_bao_cao_tai_chinh\" >\u5728\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u524d\u5c3d\u65e9\u7b7e\u8ba2\u5408\u540c\u7684\u597d\u5904\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Thoi_gian_trien_khai_va_hoan_tat_bao_cao\" >\u62a5\u544a\u5b9e\u65bd\u548c\u5b8c\u6210\u7684\u65f6\u95f4\u5b89\u6392\u3002<\/a><\/li><\/ul><\/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\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Nhung_rui_ro_va_he_luy_nghiem_trong_khi_vi_pham_thoi_han_kiem_toan_bao_cao_tai_chinh\" >\u8fdd\u53cd\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\u7684\u4e25\u91cd\u98ce\u9669\u548c\u540e\u679c\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Che_tai_xu_phat_theo_Nghi_dinh_412018ND-CP_cap_nhat_2026\" >\u6839\u636e 2026 \u5e74\u66f4\u65b0\u7684\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5c06\u5b9e\u65bd\u5236\u88c1\u548c\u5904\u7f5a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Tac_dong_den_xep_hang_tin_dung_va_kha_nang_dau_thau\" >\u5bf9\u4fe1\u7528\u8bc4\u7ea7\u548c\u7ade\u6807\u80fd\u529b\u7684\u5f71\u54cd\u3002<\/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\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Lo_trinh_4_giai_doan_dap_ung_thoi_han_kiem_toan_bao_cao_tai_chinh_2026\" >\u4e3a\u6ee1\u8db3 2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u800c\u5236\u5b9a\u7684\u56db\u9636\u6bb5\u8def\u7ebf\u56fe\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Giai_dap_cac_van_de_thuc_tien_ve_thoi_han_kiem_toan_bao_cao_tai_chinh_2026\" >\u89e3\u51b3\u4e0e 2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u76f8\u5173\u7684\u5b9e\u9645\u95ee\u9898\u3002<\/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\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_FDI_co_the_nop_bao_cao_sau_ngay_3103_neu_cong_ty_me_o_nuoc_ngoai_chua_phe_duyet_khong\" >\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u57283\u670831\u65e5\u4e4b\u540e\u63d0\u4ea4\u62a5\u544a\uff0c\u4f46\u5176\u6d77\u5916\u6bcd\u516c\u53f8\u5c1a\u672a\u6279\u51c6\uff0c\u662f\u5426\u53ef\u4ee5\u63d0\u4ea4\u62a5\u544a\uff1f<\/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\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Co_quy_dinh_rieng_ve_thoi_han_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_ap_dung_IFRS_khong\" >\u5bf9\u4e8e\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u7684\u4f01\u4e1a\uff0c\u5728\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u65f6\u95f4\u6846\u67b6\u65b9\u9762\u662f\u5426\u6709\u5177\u4f53\u89c4\u5b9a\uff1f<\/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\/zh\/thoi-han-kiem-toan-bao-cao-tai-chinh\/#Neu_doanh_nghiep_nop_bao_cao_dung_han_nhung_bao_cao_co_y_kien_Ngoai_tru_hoac_Tu_choi_thi_co_bi_coi_la_vi_pham_khong\" >\u5982\u679c\u4f01\u4e1a\u6309\u65f6\u63d0\u4ea4\u62a5\u544a\uff0c\u4f46\u62a5\u544a\u4e2d\u5305\u542b\u4f8b\u5916\u60c5\u51b5\u6216\u514d\u8d23\u58f0\u660e\uff0c\u8fd9\u662f\u5426\u4f1a\u88ab\u89c6\u4e3a\u8fdd\u89c4\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_chien_luoc_cua_viec_tuan_thu_thoi_han_kiem_toan_bao_cao_tai_chinh_trong_nam_2026\"><\/span><b>\u6309\u65f6\u5b8c\u62102026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6218\u7565\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u5e76\u9075\u5b88\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6b63\u786e\u671f\u9650\uff0c\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u5728\u7ed3\u7b97\u548c\u8bb0\u5f55\u4fdd\u5b58\u65b9\u9762\u505a\u5230\u79ef\u6781\u4e3b\u52a8\u3002\u4f01\u4e1a\u5728\u89c4\u5b9a\u7684\u65f6\u95f4\u5185\u5b8c\u6210\u5ba1\u8ba1\uff0c\u4e0d\u4ec5\u5c65\u884c\u4e86\u5bf9\u56fd\u5bb6\u7684\u4e49\u52a1\uff0c\u4e5f\u4e3a\u62b5\u5fa1\u7a0e\u52a1\u68c0\u67e5\u548c\u4e13\u9879\u5ba1\u8ba1\uff08\u8fd9\u4e9b\u5ba1\u8ba1\u57282026\u5e74\u5c06\u65e5\u76ca\u6570\u5b57\u5316\uff09\u6784\u5efa\u4e86\u575a\u5b9e\u7684\u6cd5\u5f8b\u5c4f\u969c\u3002<\/span><\/p>\n<figure id=\"attachment_4698\" aria-describedby=\"caption-attachment-4698\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4698\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-chien-luoc-cua-viec-tuan-thu-thoi-han-kiem-toan-bao-cao-tai-chinh-trong-nam-2026.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-chien-luoc-cua-viec-tuan-thu-thoi-han-kiem-toan-bao-cao-tai-chinh-trong-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-chien-luoc-cua-viec-tuan-thu-thoi-han-kiem-toan-bao-cao-tai-chinh-trong-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-chien-luoc-cua-viec-tuan-thu-thoi-han-kiem-toan-bao-cao-tai-chinh-trong-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-chien-luoc-cua-viec-tuan-thu-thoi-han-kiem-toan-bao-cao-tai-chinh-trong-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-chien-luoc-cua-viec-tuan-thu-thoi-han-kiem-toan-bao-cao-tai-chinh-trong-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4698\" class=\"wp-caption-text\">\u6309\u65f6\u5b8c\u62102026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6218\u7565\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u53ca\u8bc1\u5238\u5e02\u573a\u4fe1\u606f\u62ab\u9732\u6307\u5bfc\u6027\u6587\u4ef6\u8868\u660e\uff0c\u4efb\u4f55\u672a\u80fd\u6309\u65f6\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u884c\u4e3a\u90fd\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u540e\u679c\uff1a\u4ece\u4e0a\u5e02\u516c\u53f8\u80a1\u7968\u6682\u505c\u4ea4\u6613\u5230\u62db\u6807\u6587\u4ef6\u88ab\u62d2\u6536\uff0c\u518d\u5230\u5546\u4e1a\u94f6\u884c\u4fe1\u7528\u8bc4\u7ea7\u4e0b\u964d\u3002\u8fd9\u5c06\u76f4\u63a5\u635f\u5bb3\u516c\u53f8\u7684\u8d44\u91d1\u6d41\u52a8\u3001\u878d\u8d44\u80fd\u529b\u548c\u5e02\u573a\u7ade\u4e89\u529b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_thoi_han_kiem_toan_bao_cao_tai_chinh_hien_nay\"><\/span><b>\u73b0\u884c\u89c4\u8303\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65f6\u9650\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u65f6\u95f4\u6846\u67b6\u53d7\u591a\u5c42\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb\u7684\u7ea6\u675f\uff0c\u8fd9\u4e9b\u6587\u4ef6\u6839\u636e\u7ec4\u7ec7\u7c7b\u578b\u548c\u884c\u4e1a\u9886\u57df\u8fdb\u884c\u4e86\u660e\u786e\u533a\u5206\u3002\u6838\u5fc3\u6cd5\u5f8b\u6587\u4ef6\u5305\u62ec\uff1a <\/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;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u5173\u4e8e\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u9886\u57df\u884c\u653f\u5904\u7f5a\u7684\u7b2c 17\/2012\/ND-CP \u53f7\u6cd5\u4ee4\u3001\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u7279\u522b\u662f\u5173\u4e8e\u8bc1\u5238\u5e02\u573a\u4fe1\u606f\u62ab\u9732\u7684\u7b2c 96\/2020\/TT-BTC \u53f7\u901a\u77e5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u6cd5\u5f8b\u6587\u4ef6\u7684\u8bef\u7528\u5f80\u5f80\u4f1a\u5bfc\u81f4\u5bf9\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\u7684\u8bef\u89e3\uff0c\u5c24\u5176\u662f\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u7684\u622a\u6b62\u65e5\u671f\u4e0e\u5411\u6295\u8d44\u8005\u62ab\u9732\u7684\u622a\u6b62\u65e5\u671f\u4e4b\u95f4\u7684\u5dee\u5f02\u3002\u52302026\u5e74\uff0c\u968f\u7740\u7a0e\u52a1\u603b\u5c40\u4e0e\u5176\u4ed6\u76d1\u7ba1\u673a\u6784\u4e4b\u95f4\u6570\u636e\u4e92\u8054\u4e92\u901a\uff0c\u65f6\u95f4\u4e0a\u7684\u51c6\u786e\u6027\u5bf9\u4e8e\u4f01\u4e1a\u7684\u751f\u5b58\u5c06\u53d8\u5f97\u66f4\u52a0\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_chi_tiet_doi_tuong_bat_buoc_va_thoi_han_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5f3a\u5236\u5ba1\u8ba1\u4e8b\u9879\u53ca\u622a\u6b62\u65e5\u671f\u7684\u8be6\u7ec6\u5206\u7c7b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6bcf\u79cd\u7c7b\u578b\u7684\u6cd5\u5f8b\u5b9e\u4f53\u90fd\u6709\u5176\u81ea\u8eab\u7684\u53d1\u5c55\u8def\u7ebf\u56fe\u548c\u65f6\u95f4\u8868\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u6b64\u5916\uff0c\u51c6\u786e\u5212\u5206\u76ee\u6807\u7fa4\u4f53\u6709\u52a9\u4e8e\u8d22\u52a1\u4f1a\u8ba1\u90e8\u95e8\u4ece 2026 \u8d22\u5e74\u4f0a\u59cb\u5c31\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u5236\u5b9a\u79d1\u5b66\u7684\u5de5\u4f5c\u8ba1\u5212\u3002<\/span><\/p>\n<figure id=\"attachment_4697\" aria-describedby=\"caption-attachment-4697\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4697\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-chi-tiet-doi-tuong-bat-buoc-va-thoi-han-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg\" alt=\"Ph\u00e2n lo\u1ea1i chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 th\u1eddi h\u1ea1n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-chi-tiet-doi-tuong-bat-buoc-va-thoi-han-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-chi-tiet-doi-tuong-bat-buoc-va-thoi-han-kiem-toan-bao-cao-tai-chinh-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-chi-tiet-doi-tuong-bat-buoc-va-thoi-han-kiem-toan-bao-cao-tai-chinh-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-chi-tiet-doi-tuong-bat-buoc-va-thoi-han-kiem-toan-bao-cao-tai-chinh-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-chi-tiet-doi-tuong-bat-buoc-va-thoi-han-kiem-toan-bao-cao-tai-chinh-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4697\" class=\"wp-caption-text\">2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5f3a\u5236\u5ba1\u8ba1\u4e8b\u9879\u53ca\u622a\u6b62\u65e5\u671f\u7684\u8be6\u7ec6\u5206\u7c7b\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_Nha_nuoc_va_Cong_ty_me_thuoc_tap_doan_kinh_te\"><\/span><b>\u9002\u7528\u4e8e\u56fd\u6709\u4f01\u4e1a\u548c\u5c5e\u4e8e\u7ecf\u6d4e\u96c6\u56e2\u7684\u6bcd\u516c\u53f8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u63a7\u5236\u516c\u5171\u8d44\u91d1\u6d41\u52a8\uff0c\u56fd\u6709\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\u6781\u5176\u4e25\u683c\u3002\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e90\u5929\u5185\u63d0\u4ea4\u7ed9\u6240\u6709\u8005\u4ee3\u8868\u673a\u6784\u548c\u8d22\u52a1\u7ba1\u7406\u673a\u6784\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u91c7\u7528\u65e5\u5386\u5e74\u5ea6\u4f5c\u4e3a\u8d22\u653f\u5e74\u5ea6\uff08\u622a\u81f32025\u5e7412\u670831\u65e5\uff09\uff0c\u52192026\u5e743\u670831\u65e5\u4e3a\u4e0d\u53ef\u534f\u5546\u7684\u6700\u540e\u671f\u9650\u3002\u8be5\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u8981\u6c42\u4f01\u4e1a\u57282\u6708\u4efd\u4e4b\u524d\u5b8c\u6210\u8d26\u76ee\u7ed3\u7b97\uff0c\u4ee5\u4fbf\u8463\u4e8b\u4f1a\u6709\u65f6\u95f4\u8fdb\u884c\u5ba1\u6838\u548c\u6279\u51c6\u7a0b\u5e8f\uff0c\u4e4b\u540e\u624d\u80fd\u6b63\u5f0f\u53d1\u5e03\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_to_chuc_niem_yet_va_kinh_doanh_chung_khoan\"><\/span><b>\u516c\u4f17\u516c\u53f8\u3001\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u4ea4\u6613\u673a\u6784\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u7c7b\u4f01\u4e1a\u53d7\u8d22\u653f\u90e8\u548c\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u7684\u53cc\u91cd\u76d1\u7ba1\u3002\u56e0\u6b64\uff0c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u622a\u6b62\u65e5\u671f\u901a\u5e38\u4e0e\u5176\u4ed6\u5b9a\u671f\u62a5\u544a\u4e49\u52a1\u540c\u65f6\u51fa\u73b0\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u7ecf\u5ba1\u8ba1\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u6700\u957f\u671f\u9650\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 90 \u5929\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u534a\u5e74\uff08\u7ecf\u5ba1\u6838\uff09\u8d22\u52a1\u62a5\u544a\u5fc5\u987b\u572845\u5929\u5185\u5b8c\u6210\u30022026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u7684\u900f\u660e\u5ea6\u4e0d\u4ec5\u5173\u4e4e\u6cd5\u5f8b\u5408\u89c4\uff0c\u4e5f\u662f\u7ef4\u6301\u5e02\u503c\u3001\u907f\u514d\u56e0\u903e\u671f\u63d0\u4ea4\u62a5\u544a\u800c\u88ab\u5217\u5165\u8b66\u544a\u6216\u4ea4\u6613\u9650\u5236\u540d\u5355\u7684\u6709\u6548\u5de5\u5177\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_bao_hiem_chung_khoan_va_quy_dau_tu\"><\/span><b>\u4fe1\u8d37\u673a\u6784\u3001\u4fdd\u9669\u516c\u53f8\u3001\u8bc1\u5238\u516c\u53f8\u548c\u6295\u8d44\u57fa\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u662f\u9ad8\u98ce\u9669\u7684\u4e13\u4e1a\u91d1\u878d\u673a\u6784\u3002\u867d\u7136\u8be5\u7c7b\u673a\u6784\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\u4e5f\u4e3a90\u5929\uff0c\u4f46\u7531\u4e8e\u8d26\u6237\u6570\u91cf\u548c\u8868\u5916\u4ea4\u6613\u6781\u5176\u590d\u6742\uff0c\u5ba1\u8ba1\u5de5\u4f5c\u901a\u5e38\u4f1a\u63d0\u524d\u5f00\u59cb\uff08\u4e00\u822c\u4ece\u524d\u4e00\u5e74\u768411\u6708\u5f00\u59cb\uff09\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4fe1\u8d37\u673a\u6784\u3001\u4fdd\u9669\u516c\u53f8\u3001\u8bc1\u5238\u516c\u53f8\u548c\u6295\u8d44\u57fa\u91d1\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e1a\u52a1\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63d0\u4ea4\/\u53d1\u5e03\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\/\u6bcd\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u8fdf\u4e0d\u5f97\u8d85\u8fc790\u5929\uff08\u622a\u6b62\u65e5\u671f\uff1a2026\u5e743\u670831\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u8fdf\u4e0d\u5f97\u8d85\u8fc790\u5929\uff08\u622a\u6b62\u65e5\u671f\uff1a2026\u5e743\u670831\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 96\/2020\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u8fdf\u4e0d\u5f97\u8d85\u8fc790\u5929\uff08\u622a\u6b62\u65e5\u671f\uff1a2026\u5e743\u670831\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u3001\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u8fdf\u4e0d\u5f97\u8d85\u8fc790\u5929\uff08\u622a\u6b62\u65e5\u671f\uff1a2026\u5e743\u670831\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u6cd5\u548c\u4fdd\u9669\u4e1a\u52a1\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_han_ky_ket_hop_dong_kiem_toan_va_trien_khai_thuc_dia\"><\/span><b>\u5173\u4e8e\u7b7e\u7f72\u5ba1\u8ba1\u5408\u540c\u548c\u8fdb\u884c\u73b0\u573a\u5b9e\u65bd\u7684\u622a\u6b62\u65e5\u671f\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u5e38\u72af\u7684\u4e00\u4e2a\u9519\u8bef\u662f\u53ea\u5173\u6ce8\u6700\u7ec8\u62a5\u544a\u622a\u6b62\u65e5\u671f\uff0c\u800c\u5fd8\u8bb0\u4e86\u5b9e\u9645\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u4e4b\u524d\u5c31\u5f00\u59cb\u4e86\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\uff0c\u53d7\u5f3a\u5236\u5ba1\u8ba1\u7ea6\u675f\u7684\u5b9e\u4f53\u5fc5\u987b\u5728\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u524d\u81f3\u5c1130\u5929\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u7b7e\u8ba2\u5408\u540c\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4f1a\u8ba1\u5e74\u5ea6\u4e8e2025\u5e7412\u670831\u65e5\u7ed3\u675f\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u57282025\u5e7412\u67081\u65e5\u4e4b\u524d\u5b8c\u6210\u5408\u540c\u7b7e\u8ba2\uff0c\u4ee5\u4fbf\u51c6\u59072026\u5e74\u7684\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_cua_viec_ky_hop_dong_som_truoc_thoi_han_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u5728\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u524d\u5c3d\u65e9\u7b7e\u8ba2\u5408\u540c\u7684\u597d\u5904\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c3d\u65e9\u786e\u5b9a\u5408\u4f5c\u4f19\u4f34\uff0c\u53ef\u4ee5\u8ba9\u5ba1\u8ba1\u5e08\u76f4\u63a5\u53c2\u4e0e\u4e24\u4e2a\u8d22\u653f\u5e74\u5ea6\u4ea4\u63a5\u65f6\u7684\u5b58\u8d27\u3001\u73b0\u91d1\u548c\u56fa\u5b9a\u8d44\u4ea7\u76d8\u70b9\u8fc7\u7a0b\u3002\u5426\u5219\uff0c\u53ef\u80fd\u4f1a\u5ef6\u957f\u8d22\u52a1\u62a5\u8868\u6b63\u5f0f\u5ba1\u8ba1\u7684\u671f\u9650\uff0c\u56e0\u4e3a\u5ba1\u8ba1\u5e08\u53ef\u80fd\u9700\u8981\u6267\u884c\u6210\u672c\u66f4\u9ad8\u3001\u8017\u65f6\u66f4\u957f\u7684\u201c\u66ff\u4ee3\u7a0b\u5e8f\u201d\u6765\u6838\u5b9e\u671f\u521d\u4f59\u989d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u6309\u65f6\u7b7e\u7f72\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5408\u540c\u53ef\u4ee5\u8ba9\u4f01\u4e1a\u6709\u673a\u4f1a\u5728\u8d22\u52a1\u62a5\u8868\u6b63\u5f0f\u7ed3\u7b97\u4e4b\u524d\u8ba8\u8bba\u4f1a\u8ba1\u653f\u7b56\u7684\u53d8\u5316\u6216\u65b0\u6807\u51c6\uff08\u5982\u9002\u7528\u7684 IFRS\uff09\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u91cd\u5927\u8c03\u6574\u5206\u5f55\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_trien_khai_va_hoan_tat_bao_cao\"><\/span><b>\u62a5\u544a\u5b9e\u65bd\u548c\u5b8c\u6210\u7684\u65f6\u95f4\u5b89\u6392\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u4f73\u5b9e\u8df5\u5efa\u8bae\uff0c\u5168\u9762\u5ba1\u8ba1\u6240\u9700\u65f6\u95f4\u4e0d\u5e94\u8d85\u8fc760\u5929\u3002\u8fd9\u4e00\u65f6\u95f4\u6846\u67b6\u5141\u8bb8\u4f01\u4e1a\u5728\u89c4\u5b9a\u768490\u5929\u5185\uff0c\u670930\u5929\u7684\u65f6\u95f4\u5411\u8463\u4e8b\u4f1a\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u4ee5\u4f9b\u6279\u51c6\uff0c\u7ec4\u7ec7\u80a1\u4e1c\u5927\u4f1a\uff0c\u5e76\u51c6\u5907\u5916\u5546\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a\u7684\u8bed\u8a00\u7ffb\u8bd1\u3002\u9075\u5b88\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u622a\u6b62\u65e5\u671f\uff0c\u53ef\u786e\u4fdd\u8d22\u52a1\u7ba1\u7406\u6d41\u7a0b\u987a\u7545\u8fd0\u884c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_he_luy_nghiem_trong_khi_vi_pham_thoi_han_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8fdd\u53cd\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\u7684\u4e25\u91cd\u98ce\u9669\u548c\u540e\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fdb\u51652026\u5e74\uff0c\u7a0e\u52a1\u90e8\u95e8\u5df2\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u52a0\u5f3a\u4e86\u81ea\u52a8\u5316\u76d1\u63a7\u3002\u903e\u671f\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\u7684\u884c\u4e3a\u5c06\u89e6\u53d1\u7cfb\u7edf\u81ea\u52a8\u9884\u8b66\uff0c\u5e76\u5f15\u53d1\u4e00\u7cfb\u5217\u8fde\u9501\u53cd\u5e94\u3002<\/span><\/p>\n<figure id=\"attachment_4696\" aria-describedby=\"caption-attachment-4696\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4696\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-va-he-luy-nghiem-trong-khi-vi-pham-thoi-han-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng khi vi ph\u1ea1m th\u1eddi h\u1ea1n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-va-he-luy-nghiem-trong-khi-vi-pham-thoi-han-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-va-he-luy-nghiem-trong-khi-vi-pham-thoi-han-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-va-he-luy-nghiem-trong-khi-vi-pham-thoi-han-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-va-he-luy-nghiem-trong-khi-vi-pham-thoi-han-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-va-he-luy-nghiem-trong-khi-vi-pham-thoi-han-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4696\" class=\"wp-caption-text\">\u8fdd\u53cd\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\u7684\u4e25\u91cd\u98ce\u9669\u548c\u540e\u679c\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e00\u4e2a\u98ce\u9669\u4e0e\u7a0e\u52a1\u548c\u68c0\u67e5\u6709\u5173\u3002\u7a0e\u52a1\u673a\u5173\u901a\u5e38\u4f1a\u5c06\u903e\u671f\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u89c6\u4e3a\u201c\u5371\u9669\u4fe1\u53f7\u201d\uff0c\u8868\u660e\u4f01\u4e1a\u53ef\u80fd\u6545\u610f\u9690\u7792\u4e0d\u5f53\u884c\u4e3a\uff0c\u6216\u8005\u9762\u4e34\u4e25\u91cd\u7684\u7ecf\u8425\u56f0\u5883\u3002\u6b64\u65f6\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u518d\u4ec5\u4ec5\u662f\u4e00\u4e2a\u6570\u5b57\uff0c\u800c\u662f\u5173\u4e4e\u7eb3\u7a0e\u4eba\u58f0\u8a89\u7684\u95ee\u9898\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_theo_Nghi_dinh_412018ND-CP_cap_nhat_2026\"><\/span><b>\u6839\u636e 2026 \u5e74\u66f4\u65b0\u7684\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5c06\u5b9e\u65bd\u5236\u88c1\u548c\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4\u4ecd\u7136\u662f\u884c\u653f\u5904\u7f5a\u7684\u57fa\u672c\u6cd5\u5f8b\u6846\u67b6\u3002\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u62a5\u544a\u903e\u671f1\u81f33\u4e2a\u6708\u63d0\u4ea4\uff0c\u5c06\u88ab\u5904\u4ee5500\u4e07\u81f31000\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u5982\u679c\u903e\u671f\u8d85\u8fc73\u4e2a\u6708\uff0c\u7f5a\u6b3e\u5c06\u5927\u5e45\u589e\u52a0\u81f32000\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u4f01\u4e1a\u88ab\u8981\u6c42\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5374\u672a\u80fd\u5c65\u884c\uff0c\u5219\u6bcf\u5e74\u8fdd\u89c4\u7f5a\u6b3e\u6700\u9ad8\u53ef\u8fbe4000\u4e07\u81f35000\u4e07\u8d8a\u5357\u76fe\u3002\u6295\u8d44\u9ad8\u8d28\u91cf\u7684\u5ba1\u8ba1\u670d\u52a1\u4ee5\u786e\u4fdd\u53ca\u65f6\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff0c\u59cb\u7ec8\u6bd4\u652f\u4ed8\u7f5a\u6b3e\u548c\u906d\u53d7\u58f0\u8a89\u635f\u5bb3\u66f4\u4e3a\u660e\u667a\u7684\u7ecf\u6d4e\u51b3\u7b56\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_xep_hang_tin_dung_va_kha_nang_dau_thau\"><\/span><b>\u5bf9\u4fe1\u7528\u8bc4\u7ea7\u548c\u7ade\u6807\u80fd\u529b\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\uff0c\u94f6\u884c\u548c\u91d1\u878d\u673a\u6784\u5229\u7528\u7b97\u6cd5\u81ea\u52a8\u5206\u914d\u4fe1\u7528\u8bc4\u5206\u3002\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u6309\u65f6\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff0c\u5176\u4fe1\u7528\u8bc4\u7ea7\u5c06\u7acb\u5373\u88ab\u4e0b\u8c03\uff0c\u5bfc\u81f4\u66f4\u9ad8\u7684\u501f\u8d37\u5229\u7387\u6216\u77ed\u671f\u4fe1\u8d37\u989d\u5ea6\u88ab\u7ec8\u6b62\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5bf9\u4e8e\u9879\u76ee\u5408\u540c\uff08\u5c24\u5176\u662f\u516c\u5171\u6295\u8d44\u6216\u56fd\u9645\u9879\u76ee\uff09\uff0c\u6309\u65f6\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u662f\u516c\u53f8\u7b80\u4ecb\u4e2d\u7684\u4e00\u9879\u5148\u51b3\u6761\u4ef6\u3002\u9519\u8fc7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u622a\u6b62\u65e5\u671f\uff0c\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u56e0\u65f6\u95f4\u7ba1\u7406\u5931\u8bef\u800c\u635f\u5931\u4ef7\u503c\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u7684\u5408\u540c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_4_giai_doan_dap_ung_thoi_han_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>\u4e3a\u6ee1\u8db3 2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u800c\u5236\u5b9a\u7684\u56db\u9636\u6bb5\u8def\u7ebf\u56fe\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u9632\u6b62\u5b9e\u65bd\u5de5\u4f5c\u6210\u4e3a\u6700\u540e\u4e00\u523b\u7684\u8d1f\u62c5\uff0cMAN \u63d0\u51fa\u4e86\u4e00\u4e2a\u56db\u9636\u6bb5\u6807\u51c6\u5316\u8def\u7ebf\u56fe\uff0c\u4f01\u4e1a\u5e94\u7acb\u5373\u91c7\u7eb3\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u51c6\u5907\u9636\u6bb5\uff082025\u5e7410\u6708\u81f311\u6708\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u67e5\u6574\u4e2a\u6587\u6863\u7cfb\u7edf\u5e76\u6700\u7ec8\u786e\u5b9a\u6682\u5b9a\u4f1a\u8ba1\u5206\u5f55\u3002\u9009\u62e9\u4e00\u5bb6\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u516c\u53f8\u5e76\u7b7e\u8ba2\u5408\u540c\uff0c\u4ee5\u786e\u4fdd\u4ece\u4e00\u5f00\u59cb\u5c31\u80fd\u6309\u65f6\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7ed3\u7b97\u53ca\u76d8\u70b9\u9636\u6bb5\uff082025\u5e7412\u6708\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u5ba1\u8ba1\u4eba\u5458\u5728\u573a\u7684\u60c5\u51b5\u4e0b\uff0c\u5bf9\u8d44\u4ea7\u548c\u4ed3\u5e93\u8fdb\u884c\u5b9e\u7269\u76d8\u70b9\uff0c\u4ee5\u6700\u7ec8\u786e\u5b9a\u51c6\u786e\u7684\u5e74\u7ec8\u4f59\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u8ba1\u5b9e\u65bd\u9636\u6bb5\uff082026\u5e741\u6708\u81f32\u6708\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u63d0\u4f9b\u76f8\u5173\u6587\u4ef6\u5e76\u89e3\u7b54\u73b0\u573a\u5ba1\u6838\u56e2\u961f\u63d0\u51fa\u7684\u4efb\u4f55\u95ee\u9898\u3002\u8fd9\u662f\u51b3\u5b9a\u9879\u76ee\u5b8c\u6210\u901f\u5ea6\u7684\u5173\u952e\u9636\u6bb5\u3002 <\/span><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b8c\u6210\u53ca\u53d1\u5e03\u9636\u6bb5\uff082026\u5e743\u6708\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u8ba8\u8bba\u8d22\u52a1\u62a5\u544a\u8349\u6848\uff0c\u5546\u5b9a\u8c03\u6574\u5206\u5f55\uff0c\u5e76\u57283\u670831\u65e5\u4e4b\u524d\u6b63\u5f0f\u53d1\u5e03\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u52a0\u5feb\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u6240\u9700\u6587\u4ef6\u6e05\u5355\uff1a<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u901f\u5ea6\u53d6\u51b3\u4e8e\u516c\u53f8\u51c6\u5907\u6587\u4ef6\u7684\u5b8c\u5584\u7a0b\u5ea6\u3002\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u7f29\u77ed\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u505a\u597d\u4ee5\u4e0b\u51c6\u5907\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bd5\u7b97\u8868\u3001\u603b\u8d26\u548c\u8be6\u7ec6\u8d26\u6237\u5206\u7c7b\u8d26\uff08Excel\u683c\u5f0f\u548c\u7eb8\u8d28\u7248\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u503a\u52a1\u6838\u5bf9\u8868\u4e0a\u6709\u7b2c\u4e09\u65b9\u7684\u5b8c\u6574\u7b7e\u540d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u6587\u4ef6\uff1a\u8425\u4e1a\u6267\u7167\u3001\u516c\u53f8\u7ae0\u7a0b\u3001\u80a1\u4e1c\u540d\u518c\u3001\u5e74\u5ea6\u91cd\u8981\u8463\u4e8b\u4f1a\u4f1a\u8bae\u7eaa\u8981\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u9879\u76ee\u8bb0\u5f55\u3001\u8d37\u6b3e\u534f\u8bae\u548c\u62b5\u62bc\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\uff08\u589e\u503c\u7a0e\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09\u548c\u53d1\u7968\u4f7f\u7528\u60c5\u51b5\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u51c6\u5907\u4e00\u4efd\u201c\u5e72\u51c0\u201d\u4e14\u5b8c\u6574\u7684\u6587\u4ef6\u662f\u7f29\u77ed\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65f6\u95f4\u5e76\u6700\u5927\u9650\u5ea6\u51cf\u5c11\u56e0\u5ef6\u957f\u73b0\u573a\u5de5\u4f5c\u800c\u4ea7\u751f\u7684\u989d\u5916\u8d39\u7528\u7684\u552f\u4e00\u65b9\u6cd5\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u4f53\u73b0\u4e86\u4f01\u4e1a\u7684\u8d22\u52a1\u5065\u5eb7\u72b6\u51b5\u548c\u9053\u5fb7\u6807\u51c6\u3002\u5728\u7ecf\u6d4e\u73af\u5883\u52a8\u8361\u3001\u900f\u660e\u5ea6\u8981\u6c42\u65e5\u76ca\u63d0\u9ad8\u7684\u5f53\u4e0b\uff0c\u6709\u6548\u7684\u5ba1\u8ba1\u7ba1\u7406\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u6210\u672c\u3001\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u5e76\u52a0\u5f3a\u4e0e\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u4efb\u3002\u9075\u5b88\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u5e94\u88ab\u89c6\u4e3a\u53ef\u6301\u7eed\u53d1\u5c55\u6218\u7565\u7684\u4e00\u90e8\u5206\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u88ab\u52a8\u7684\u4e49\u52a1\u3002<\/p>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-696edbf1-b728-8321-a9a0-d5e793e6680f-2\" data-testid=\"conversation-turn-12\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"240a01a1-8366-44c3-b2fe-54d652715334\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"518\" data-is-last-node=\"\" data-is-only-node=\"\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u5236\u5b9a\u8def\u7ebf\u56fe\u6216\u89e3\u51b3\u786e\u4fdd\u53ca\u65f6\u3001\u9ad8\u8d28\u91cf\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u969c\u788d\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5ba1\u8ba1\u5e08\u56e2\u961f\uff0c\u5e76\u5bf9\u8d8a\u5357\u5546\u4e1a\u73af\u5883\u6709\u7740\u6df1\u523b\u7684\u7406\u89e3\uff0c\u81f4\u529b\u4e8e\u63d0\u4f9b\u2026\u2026 <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/a> \u5168\u9762\u3001\u7cbe\u51c6\u3001\u4e13\u4e1a\u3002\u6211\u4eec\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u5e2e\u52a9\u60a8\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\uff0c\u5e76\u4fdd\u969c\u53ef\u6301\u7eed\u7684\u8d22\u52a1\u4ef7\u503c\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\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 \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u6cd5\u7684\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network \u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5ba1\u8ba1\u5e08 <\/span><span style=\"font-weight: 400;\">\u62e5\u6709\u8d85\u8fc730\u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_van_de_thuc_tien_ve_thoi_han_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>\u89e3\u51b3\u4e0e 2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u76f8\u5173\u7684\u5b9e\u9645\u95ee\u9898\u3002<\/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_FDI_co_the_nop_bao_cao_sau_ngay_3103_neu_cong_ty_me_o_nuoc_ngoai_chua_phe_duyet_khong\"><\/span>\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u57283\u670831\u65e5\u4e4b\u540e\u63d0\u4ea4\u62a5\u544a\uff0c\u4f46\u5176\u6d77\u5916\u6bcd\u516c\u53f8\u5c1a\u672a\u6279\u51c6\uff0c\u662f\u5426\u53ef\u4ee5\u63d0\u4ea4\u62a5\u544a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\uff0c\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u671f\u9650\uff0c\u8be5\u671f\u9650\u4e0d\u5f97\u665a\u4e8e90\u5929\uff08\u901a\u5e38\u4e3a3\u670831\u65e5\uff09\u3002\u672a\u83b7\u5f97\u6bcd\u516c\u53f8\u6279\u51c6\u5e76\u975e\u5ef6\u8fdf\u5411\u8d8a\u5357\u5f53\u5c40\u63d0\u4ea4\u62a5\u544a\u7684\u5408\u7406\u7406\u7531\u3002                    <\/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_quy_dinh_rieng_ve_thoi_han_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_ap_dung_IFRS_khong\"><\/span>\u5bf9\u4e8e\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u7684\u4f01\u4e1a\uff0c\u5728\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u65f6\u95f4\u6846\u67b6\u65b9\u9762\u662f\u5426\u6709\u5177\u4f53\u89c4\u5b9a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u76ee\u524d\uff0c\u8d8a\u5357\u9f13\u52b1\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u3002\u7136\u800c\uff0c\u65e0\u8bba\u91c7\u7528\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VASP\uff09\u8fd8\u662fIFRS\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u4e00\u822c\u671f\u9650\u4ecd\u4e3a90\u5929\u3002\u4f01\u4e1a\u5e94\u6ce8\u610f\uff0c\u7531\u4e8eIFRS\u8981\u6c42\u6309\u516c\u5141\u4ef7\u503c\u91cd\u4f30\u8d44\u4ea7\uff0c\u5176\u5ba1\u8ba1\u901a\u5e38\u8017\u65f6\u66f4\u957f\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_nop_bao_cao_dung_han_nhung_bao_cao_co_y_kien_Ngoai_tru_hoac_Tu_choi_thi_co_bi_coi_la_vi_pham_khong\"><\/span>\u5982\u679c\u4f01\u4e1a\u6309\u65f6\u63d0\u4ea4\u62a5\u544a\uff0c\u4f46\u62a5\u544a\u4e2d\u5305\u542b\u4f8b\u5916\u60c5\u51b5\u6216\u514d\u8d23\u58f0\u660e\uff0c\u8fd9\u662f\u5426\u4f1a\u88ab\u89c6\u4e3a\u8fdd\u89c4\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5c31\u65f6\u95f4\u5b89\u6392\u800c\u8a00\uff0c\u8be5\u516c\u53f8\u5df2\u6309\u65f6\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\u7136\u800c\uff0c\u5c31\u4fe1\u606f\u8d28\u91cf\u800c\u8a00\uff0c\u672a\u51fa\u5177\u5b8c\u5168\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u5ba1\u8ba1\u62a5\u544a\u5c06\u5bf9\u516c\u53f8\u58f0\u8a89\u4ea7\u751f\u5f71\u54cd\uff0c\u5e76\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u6216\u8bc1\u5238\u76d1\u7ba1\u673a\u6784\u7684\u7279\u522b\u5ba1\u67e5\u3002                    <\/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 FDI c\u00f3 th\u1ec3 n\u1ed9p b\u00e1o c\u00e1o sau ng\u00e0y 31\/03 n\u1ebfu c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u01b0a ph\u00ea duy\u1ec7t 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Theo quy \u0111\u1ecbnh c\u1eadp nh\u1eadt t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u00e0 h\u1ec7 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4694","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4694"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4694\/revisions"}],"predecessor-version":[{"id":4702,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4694\/revisions\/4702"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4699"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}