{"id":6709,"date":"2026-09-23T16:07:52","date_gmt":"2026-09-23T09:07:52","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6709"},"modified":"2026-09-23T16:07:52","modified_gmt":"2026-09-23T09:07:52","slug":"dieu-kien-dang-ky-hanh-nghe-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n m\u1edbi nh\u1ea5t\u00a0"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/tu-van-phap-luat\/40381\/dieu-kien-thu-tuc-dang-ky-hanh-nghe-kiem-toan\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 ti\u00eau chu\u1ea9n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi c\u00e1 nh\u00e2n mu\u1ed1n k\u00fd <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-doc-lap\/\"><span style=\"font-weight: 400;\">b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1i Vi\u1ec7t Nam. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, m\u1ed7i n\u0103m c\u00f3 h\u00e0ng tr\u0103m h\u1ed3 s\u01a1 b\u1ecb t\u1ea1m d\u1eebng ho\u1eb7c t\u1eeb ch\u1ed1i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 do kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau ch\u00ed v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian theo <\/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;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-202-2012-TT-BTC-huong-dan-dang-ky-quan-ly-cong-khai-danh-sach-kiem-toan-174032.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 202\/2012\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng ch\u1ec9 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean ti\u1ebft ki\u1ec7m th\u1eddi gian chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 m\u00e0 c\u00f2n gi\u00fap c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n qu\u1ea3n tr\u1ecb r\u1ee7i ro tu\u00e2n th\u1ee7 t\u1ed1t h\u01a1n. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n v\u00e0 quy tr\u00ecnh \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho n\u0103m 2026 v\u00e0 2027.<\/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\">\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\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Tong_quan_dieu_kien_dang_ky_hanh_nghe_kiem_toan_theo_phap_luat_Viet_Nam\" >T\u1ed5ng quan \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/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\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Dinh_nghia_chuan_xac_va_can_cu_phap_ly_hien_hanh\" >\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Vai_tro_cua_viec_cap_chung_nhan_hanh_nghe_kiem_toan_doi_voi_minh_bach_tai_chinh\" >Vai tr\u00f2 c\u1ee7a vi\u1ec7c c\u1ea5p ch\u1ee9ng nh\u1eadn h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi minh b\u1ea1ch t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Doi_tuong_nao_bat_buoc_phai_nam_ro_dieu_kien_dang_ky_hanh_nghe_kiem_toan\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Kiem_toan_vien_da_co_chung_chi_nhung_chua_dang_ky_hanh_nghe\" >Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 c\u00f3 ch\u1ee9ng ch\u1ec9 nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1<\/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\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Doanh_nghiep_kiem_toan_va_cac_chi_nhanh_kiem_toan_doc_lap\" >Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c chi nh\u00e1nh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Chu_doanh_nghiep_va_don_vi_co_bao_cao_tai_chinh_bat_buoc_kiem_toan\" >Ch\u1ee7 doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Chi_tiet_4_dieu_kien_dang_ky_hanh_nghe_kiem_toan_bat_buoc_nam_2026\" >Chi ti\u1ebft 4 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Dieu_kien_1_So_huu_chung_chi_kiem_toan_vien_CPA_Viet_Nam_hoac_chung_chi_quoc_te\" >\u0110i\u1ec1u ki\u1ec7n 1: S\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam ho\u1eb7c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Dieu_kien_2_Thoi_gian_thuc_te_lam_kiem_toan_tu_du_36_thang_tro_len\" >\u0110i\u1ec1u ki\u1ec7n 2: Th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n t\u1eeb \u0111\u1ee7 36 th\u00e1ng tr\u1edf l\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Dieu_kien_3_Hoan_thanh_du_so_gio_cap_nhat_kien_thuc_CPD\" >\u0110i\u1ec1u ki\u1ec7n 3: Ho\u00e0n th\u00e0nh \u0111\u1ee7 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (CPD)<\/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\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Dieu_kien_4_Hop_dong_lao_dong_lam_toan_bo_thoi_gian_tai_doanh_nghiep_kiem_toan\" >\u0110i\u1ec1u ki\u1ec7n 4: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/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\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Nhung_truong_hop_khong_duoc_dang_ky_hanh_nghe_kiem_toan_bao_gom_nhung_ai\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n bao g\u1ed3m nh\u1eefng ai?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Nhom_cam_theo_quy_dinh_cua_Luat_Kiem_toan_doc_lap\" >Nh\u00f3m c\u1ea5m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Cac_sai_pham_hanh_chinh_va_rui_ro_bi_tu_choi_ho_so\" >C\u00e1c sai ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 r\u1ee7i ro b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#He_thong_van_ban_phap_ly_quy_dinh_ve_dieu_kien_dang_ky_hanh_nghe_kiem_toan\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Thu_tuc_va_quy_trinh_5_buoc_nop_ho_so_dang_ky_hanh_nghe_kiem_toan\" >Th\u1ee7 t\u1ee5c v\u00e0 quy tr\u00ecnh 5 b\u01b0\u1edbc n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Ho_so_dang_ky_hanh_nghe_kiem_toan_gom_nhung_giay_to_gi\" >H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd g\u00ec?<\/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\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Trinh_tu_nop_va_tham_dinh_ho_so_tai_Bo_Tai_chinh\" >Tr\u00ecnh t\u1ef1 n\u1ed9p v\u00e0 th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 t\u1ea1i B\u1ed9 T\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Case_study_thuc_te_Bai_hoc_tu_ho_so_bi_tu_choi_dang_ky_hanh_nghe_kiem_toan\" >Case study th\u1ef1c t\u1ebf: B\u00e0i h\u1ecdc t\u1eeb h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Boi_canh_tinh_huong_tai_doanh_nghiep_kiem_toan_X\" >B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n X<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Nguyen_nhan_vi_pham_thoi_gian_thuc_te_va_hop_dong_lao_dong\" >Nguy\u00ean nh\u00e2n vi ph\u1ea1m th\u1eddi gian th\u1ef1c t\u1ebf v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Tac_dong_phap_ly_va_phuong_an_xu_ly_tu_MAN_%E2%80%93_Master_Accountant_Network\" >T\u00e1c \u0111\u1ed9ng ph\u00e1p l\u00fd v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u1eeb MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Bang_so_sanh_kiem_toan_vien_co_Giay_chung_nhan_hanh_nghe_va_chua_dang_ky_hanh_nghe\" >B\u1ea3ng so s\u00e1nh ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u00e0nh ngh\u1ec1 v\u00e0 ch\u01b0a \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1<\/a><\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Nhan_dinh_chuyen_gia_Rui_ro_thuc_te_va_kinh_nghiem_30_nam_xu_ly_ho_so_hanh_nghe\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u1ef1c t\u1ebf v\u00e0 kinh nghi\u1ec7m 30 n\u0103m x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u00e0nh ngh\u1ec1<\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Hieu_sai_ve_quy_dinh_hop_dong_lao_dong_toan_thoi_gian\" >Hi\u1ec3u sai v\u1ec1 quy \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian<\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Tich_luy_gio_CPD_khong_dung_chuan\" >T\u00edch l\u0169y gi\u1edd CPD kh\u00f4ng \u0111\u00fang chu\u1ea9n<\/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\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Thieu_xac_nhan_thoi_gian_tu_cac_cong_ty_cu_da_giai_the\" >Thi\u1ebfu x\u00e1c nh\u1eadn th\u1eddi gian t\u1eeb c\u00e1c c\u00f4ng ty c\u0169 \u0111\u00e3 gi\u1ea3i th\u1ec3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#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><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Cau_hoi_thuong_gap_ve_dieu_kien_dang_ky_hanh_nghe_kiem_toan_FAQ\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n (FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Giay_chung_nhan_dang_ky_hanh_nghe_kiem_toan_co_thoi_han_bao_lau\" >Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Co_duoc_dang_ky_hanh_nghe_tai_hai_doanh_nghiep_kiem_toan_cung_luc_khong\" >C\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i hai doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f9ng l\u00fac kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Thoi_gian_lam_ke_toan_tai_doanh_nghiep_co_duoc_tinh_vao_36_thang_kinh_nghiem_khong\" >Th\u1eddi gian l\u00e0m k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o 36 th\u00e1ng kinh nghi\u1ec7m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Neu_bi_tu_choi_cap_Giay_chung_nhan_thi_bao_lau_sau_moi_duoc_nop_lai\" >N\u1ebfu b\u1ecb t\u1eeb ch\u1ed1i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec bao l\u00e2u sau m\u1edbi \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dieu-kien-dang-ky-hanh-nghe-kiem-toan\/#Kiem_toan_vien_nuoc_ngoai_can_dieu_kien_gi_de_dang_ky_hanh_nghe_tai_Viet_Nam\" >Ki\u1ec3m to\u00e1n vi\u00ean n\u01b0\u1edbc ngo\u00e0i c\u1ea7n \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_dieu_kien_dang_ky_hanh_nghe_kiem_toan_theo_phap_luat_Viet_Nam\"><\/span><b>T\u1ed5ng quan \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6713\" aria-describedby=\"caption-attachment-6713\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6713\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-dieu-kien-dang-ky-hanh-nghe-kiem-toan-theo-phap-luat-Viet-Nam.jpg\" alt=\"T\u1ed5ng quan \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-dieu-kien-dang-ky-hanh-nghe-kiem-toan-theo-phap-luat-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-dieu-kien-dang-ky-hanh-nghe-kiem-toan-theo-phap-luat-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-dieu-kien-dang-ky-hanh-nghe-kiem-toan-theo-phap-luat-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-dieu-kien-dang-ky-hanh-nghe-kiem-toan-theo-phap-luat-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-dieu-kien-dang-ky-hanh-nghe-kiem-toan-theo-phap-luat-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6713\" class=\"wp-caption-text\">T\u1ed5ng quan \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chuan_xac_va_can_cu_phap_ly_hien_hanh\"><\/span><b>\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 15 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ec3 m\u1ed9t c\u00e1 nh\u00e2n s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn quy\u1ec1n h\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e9p k\u00fd t\u00ean tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. C\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ghi t\u00ean v\u00e0o Danh s\u00e1ch c\u00f4ng khai ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_viec_cap_chung_nhan_hanh_nghe_kiem_toan_doi_voi_minh_bach_tai_chinh\"><\/span><b>Vai tr\u00f2 c\u1ee7a vi\u1ec7c c\u1ea5p ch\u1ee9ng nh\u1eadn h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi minh b\u1ea1ch t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. Quy \u0111\u1ecbnh n\u00e0y b\u1ea3o v\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u1ecfi r\u1ee7i ro gian l\u1eadn t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c k\u00fd b\u1edfi ng\u01b0\u1eddi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 s\u1ebd b\u1ecb coi l\u00e0 v\u00f4 hi\u1ec7u v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c h\u1ee7y k\u1ebft qu\u1ea3 \u0111\u1ea5u th\u1ea7u. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, ki\u1ec3m so\u00e1t \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ch\u00ednh l\u00e0 ch\u1ed1t ch\u1eb7n \u0111\u1ea7u ti\u00ean gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<blockquote><p><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\u80e1\u5fd7\u660e\u5e02\u5341\u5927\u4fe1\u8a89\u5353\u8457\u7684\u4e13\u4e1a\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_nam_ro_dieu_kien_dang_ky_hanh_nghe_kiem_toan\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6712\" aria-describedby=\"caption-attachment-6712\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6712\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-bat-buoc-phai-nam-ro-dieu-kien-dang-ky-hanh-nghe-kiem-toan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-bat-buoc-phai-nam-ro-dieu-kien-dang-ky-hanh-nghe-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-bat-buoc-phai-nam-ro-dieu-kien-dang-ky-hanh-nghe-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-bat-buoc-phai-nam-ro-dieu-kien-dang-ky-hanh-nghe-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-bat-buoc-phai-nam-ro-dieu-kien-dang-ky-hanh-nghe-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-bat-buoc-phai-nam-ro-dieu-kien-dang-ky-hanh-nghe-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6712\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_vien_da_co_chung_chi_nhung_chua_dang_ky_hanh_nghe\"><\/span><b>Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 c\u00f3 ch\u1ee9ng ch\u1ec9 nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ea7u ti\u00ean c\u1ea7n t\u00ecm hi\u1ec3u k\u1ef9 quy \u0111\u1ecbnh l\u00e0 nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 thi \u0111\u1eadu k\u1ef3 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam) ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 ACCA, CPA Australia. C\u00f3 ch\u1ee9ng ch\u1ec9 m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng duy tr\u00ec gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c li\u00ean t\u1ee5c, ch\u1ee9ng ch\u1ec9 c\u00f3 nguy c\u01a1 b\u1ecb \u0111\u00f3ng b\u0103ng hi\u1ec7u l\u1ef1c h\u00e0nh ngh\u1ec1. Do \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n n\u1eafm r\u00f5 l\u1ed9 tr\u00ecnh t\u00edch l\u0169y s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kiem_toan_va_cac_chi_nhanh_kiem_toan_doc_lap\"><\/span><b>Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c chi nh\u00e1nh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n khi tuy\u1ec3n d\u1ee5ng v\u00e0 b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n c\u1ee7a nh\u00e2n vi\u00ean. B\u1ea5t k\u1ef3 sai s\u00f3t n\u00e0o trong vi\u1ec7c k\u00ea khai h\u1ed3 s\u01a1 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng khi\u1ebfn doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 x\u00e1c nh\u1eadn th\u1eddi gian l\u00e0m vi\u1ec7c. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng B\u1ed9 T\u00e0i ch\u00ednh ki\u1ec3m tra r\u1ea5t k\u1ef9 d\u1eef li\u1ec7u \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec3 \u0111\u1ed1i so\u00e1t t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chu_doanh_nghiep_va_don_vi_co_bao_cao_tai_chinh_bat_buoc_kiem_toan\"><\/span><b>Ch\u1ee7 doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 doanh nghi\u1ec7p, Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n (doanh nghi\u1ec7p FDI, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) c\u1ea7n hi\u1ec3u r\u00f5 \u0111i\u1ec1u ki\u1ec7n n\u00e0y \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu thu\u00ea m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n s\u1eed d\u1ee5ng c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 \u0111\u1ec3 k\u00fd b\u00e1o c\u00e1o, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3 s\u1ebd b\u1ecb c\u00e1c c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1eeb ch\u1ed1i ch\u1ea5p nh\u1eadn. Vi\u1ec7c n\u00e0y g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_4_dieu_kien_dang_ky_hanh_nghe_kiem_toan_bat_buoc_nam_2026\"><\/span><b>Chi ti\u1ebft 4 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6710\" aria-describedby=\"caption-attachment-6710\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6710\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-4-dieu-kien-dang-ky-hanh-nghe-kiem-toan-bat-buoc-nam-2026.jpg\" alt=\"Chi ti\u1ebft 4 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-4-dieu-kien-dang-ky-hanh-nghe-kiem-toan-bat-buoc-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-4-dieu-kien-dang-ky-hanh-nghe-kiem-toan-bat-buoc-nam-2026-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-4-dieu-kien-dang-ky-hanh-nghe-kiem-toan-bat-buoc-nam-2026-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-4-dieu-kien-dang-ky-hanh-nghe-kiem-toan-bat-buoc-nam-2026-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-4-dieu-kien-dang-ky-hanh-nghe-kiem-toan-bat-buoc-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6710\" class=\"wp-caption-text\">Chi ti\u1ebft 4 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_1_So_huu_chung_chi_kiem_toan_vien_CPA_Viet_Nam_hoac_chung_chi_quoc_te\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 1: S\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam ho\u1eb7c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n mu\u1ed1n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 tr\u01b0\u1edbc h\u1ebft ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ti\u00eau chu\u1ea9n c\u1ee7a m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh. Ti\u00eau chu\u1ea9n c\u1ea5p ch\u1ee9ng ch\u1ec9 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m, li\u00eam khi\u1ebft, trung th\u1ef1c, kh\u00e1ch quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c c\u00e1c chuy\u00ean ng\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng nh\u1eadn, h\u1ecd ph\u1ea3i \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (bao g\u1ed3m Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt Thu\u1ebf, Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp) v\u00e0 \u0111\u1ea3m b\u1ea3o 02 ti\u00eau chu\u1ea9n c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m, li\u00eam khi\u1ebft, trung th\u1ef1c, kh\u00e1ch quan.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_2_Thoi_gian_thuc_te_lam_kiem_toan_tu_du_36_thang_tro_len\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 2: Th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n t\u1eeb \u0111\u1ee7 36 th\u00e1ng tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 kinh nghi\u1ec7m th\u1ef1c t\u1ebf l\u00e0 r\u00e0o c\u1ea3n k\u1ef9 thu\u1eadt quan tr\u1ecdng nh\u1eb1m b\u1ea3o \u0111\u1ea3m n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n. Th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo c\u00e1c nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i t\u1eeb \u0111\u1ee7 36 th\u00e1ng tr\u1edf l\u00ean l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh c\u1ed9ng d\u1ed3n trong kho\u1ea3ng th\u1eddi gian k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, t\u00ednh theo nguy\u00ean t\u1eafc tr\u00f2n th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 x\u00e1c nh\u1eadn th\u1eddi gian l\u00e0m vi\u1ec7c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean t\u1eebng l\u00e0m vi\u1ec7c \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian \u0111\u00e3 l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 \u0111\u00e3 kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1 nh\u00e2n ph\u1ea3i l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n nh\u01b0 b\u1ea3n sao s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_3_Hoan_thanh_du_so_gio_cap_nhat_kien_thuc_CPD\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 3: Ho\u00e0n th\u00e0nh \u0111\u1ee7 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (CPD)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i tham gia c\u00e1c kh\u00f3a c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m \u0111\u1ec3 duy tr\u00ec v\u00e0 n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ed1i thi\u1ec3u \u0111\u1ea1t 40 gi\u1edd trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u 20 gi\u1edd c\u1eadp nh\u1eadt v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, c\u00e1 nh\u00e2n ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 v\u0103n b\u1ea3n, t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean trong th\u1eddi h\u1ea1n 12 th\u00e1ng t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho l\u1ea7n \u0111\u0103ng k\u00fd \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_4_Hop_dong_lao_dong_lam_toan_bo_thoi_gian_tai_doanh_nghiep_kiem_toan\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 4: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh th\u01b0\u1eddng ph\u00e1t sinh sai ph\u1ea1m nh\u1ea5t trong th\u1ef1c t\u1ebf thanh tra c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Theo \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 202\/2012\/TT-BTC, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd k\u1ebft gi\u1eefa ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ea3o \u0111\u1ea3m c\u00e1c y\u1ebfu t\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian l\u00e0m vi\u1ec7c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean b\u1ea3o \u0111\u1ea3m \u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian l\u00e0m vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01a1i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1. V\u00ed d\u1ee5: N\u1ebfu th\u1eddi gian l\u00e0m vi\u1ec7c quy chu\u1ea9n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 t\u1eeb 08h00 \u0111\u1ebfn 17h00 v\u00e0 06 ng\u00e0y\/tu\u1ea7n, th\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i l\u00e0m vi\u1ec7c \u0111\u1ea7y \u0111\u1ee7 th\u1eddi gian t\u1eeb 08h00 \u0111\u1ebfn 17h00 h\u00e0ng ng\u00e0y v\u00e0 06 ng\u00e0y\/tu\u1ea7n (kh\u00f4ng bao g\u1ed3m th\u1eddi gian l\u00e0m th\u00eam, ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0m \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c trong th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u1ec1 xu\u1ea5t c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng vi ph\u1ea1m quy \u0111\u1ecbnh song song \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c danh t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_khong_duoc_dang_ky_hanh_nghe_kiem_toan_bao_gom_nhung_ai\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n bao g\u1ed3m nh\u1eefng ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_cam_theo_quy_dinh_cua_Luat_Kiem_toan_doc_lap\"><\/span><b>Nh\u00f3m c\u1ea5m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u 16 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i v\u1ec1 kinh t\u1ebf, ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh ch\u00ednh gi\u00e1o d\u1ee5c t\u1ea1i x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf ch\u1eefa b\u1ec7nh b\u1eaft bu\u1ed9c, ho\u1eb7c \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c b\u1eaft bu\u1ed9c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_sai_pham_hanh_chinh_va_rui_ro_bi_tu_choi_ho_so\"><\/span><b>C\u00e1c sai ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 r\u1ee7i ro b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh nh\u00f3m b\u1ecb c\u1ea5m tuy\u1ec7t \u0111\u1ed1i, c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau c\u0169ng b\u1ecb t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u66fe\u72af\u6709\u4e25\u91cd\u6216\u66f4\u4e25\u91cd\u7ecf\u6d4e\u72af\u7f6a\u7684\u4e2a\u4eba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n l\u00fd kinh t\u1ebf b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n k\u00ea khai th\u00f4ng tin kh\u00f4ng trung th\u1ef1c trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n gian l\u1eadn trong h\u1ed3 s\u01a1, B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 t\u1eeb ch\u1ed1i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 c\u00f2n c\u00f3 th\u1ec3 thu h\u1ed3i Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_ly_quy_dinh_ve_dieu_kien_dang_ky_hanh_nghe_kiem_toan\"><\/span><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc d\u1ec5 d\u00e0ng tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 504px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 17.3347%; height: 56px; text-align: center;\"><b>\u6587\u4ef6\u7f16\u53f7<\/b><\/td>\n<td style=\"width: 13.4269%; height: 56px; text-align: center;\"><b>\u6587\u672c\u7c7b\u578b<\/b><\/td>\n<td style=\"width: 14.7294%; height: 56px; text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"width: 16.7335%; height: 56px; text-align: center;\"><b>\u53d1\u8bc1\u673a\u5173<\/b><\/td>\n<td style=\"width: 36.5731%; height: 56px; text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"width: 17.3347%; height: 104px;\"><span style=\"font-weight: 400;\">\u7b2c 67\/2011\/QH12 \u53f7\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 13.4269%; height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 14.7294%; height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">29\/03\/2011<\/span><\/td>\n<td style=\"width: 16.7335%; height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/span><\/td>\n<td style=\"width: 36.5731%; height: 104px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 \u0111i\u1ec1u ki\u1ec7n, ngh\u0129a v\u1ee5 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n (\u0110i\u1ec1u 14, 15, 16).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 17.3347%; height: 80px;\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 13.4269%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 14.7294%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">13\/03\/2012<\/span><\/td>\n<td style=\"width: 16.7335%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"width: 36.5731%; height: 80px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 17.3347%; height: 80px;\"><span style=\"font-weight: 400;\">\u901a\u51fd 202\/2012\/TT-BTC<\/span><\/td>\n<td style=\"width: 13.4269%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u5706<\/span><\/td>\n<td style=\"width: 14.7294%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">19\/11\/2012<\/span><\/td>\n<td style=\"width: 16.7335%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 36.5731%; height: 80px;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd, qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng khai danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 17.3347%; height: 80px;\"><span style=\"font-weight: 400;\">\u901a\u51fd 91\/2017\/TT-BTC<\/span><\/td>\n<td style=\"width: 13.4269%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u5706<\/span><\/td>\n<td style=\"width: 14.7294%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">31\/08\/2017<\/span><\/td>\n<td style=\"width: 16.7335%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 36.5731%; height: 80px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thi, c\u1ea5p v\u00e0 qu\u1ea3n l\u00fd Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"width: 17.3347%; height: 104px;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 44\/2019\/TT-BTC<\/span><\/td>\n<td style=\"width: 13.4269%; height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">\u5706<\/span><\/td>\n<td style=\"width: 14.7294%; height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">19\/07\/2019<\/span><\/td>\n<td style=\"width: 16.7335%; height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 36.5731%; height: 104px;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 202\/2012\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd n\u00e0y t\u1ea1o th\u00e0nh h\u00e0nh lang qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd. Doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u1ea7n n\u1eafm v\u1eefng to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_va_quy_trinh_5_buoc_nop_ho_so_dang_ky_hanh_nghe_kiem_toan\"><\/span><b>Th\u1ee7 t\u1ee5c v\u00e0 quy tr\u00ecnh 5 b\u01b0\u1edbc n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_dang_ky_hanh_nghe_kiem_toan_gom_nhung_giay_to_gi\"><\/span><b>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 202\/2012\/TT-BTC, m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n (theo m\u1eabu quy \u0111\u1ecbnh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5ba1\u8ba1\u516c\u53f8\u7b7e\u8ba2\u7684\u5168\u804c\u96c7\u4f63\u5408\u540c\u526f\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n theo m\u1eabu quy \u0111\u1ecbnh, ho\u1eb7c t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n, ho\u1eb7c B\u1ea3n gi\u1ea3i tr\u00ecnh k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 202\/2012\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n th\u00f4ng tin c\u00e1 nh\u00e2n (theo m\u1eabu quy \u0111\u1ecbnh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu l\u00fd l\u1ecbch t\u01b0 ph\u00e1p do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 06 th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">02 \u1ea3nh m\u00e0u c\u1ee1 3x4cm ch\u1ee5p tr\u00ean n\u1ec1n tr\u1eafng trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 06 th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao Quy\u1ebft \u0111\u1ecbnh th\u00f4i vi\u1ec7c ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c tr\u01b0\u1edbc doanh nghi\u1ec7p ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng Vi\u1ec7t Nam quy \u0111\u1ecbnh kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u ch\u1ee9ng minh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_tu_nop_va_tham_dinh_ho_so_tai_Bo_Tai_chinh\"><\/span><b>Tr\u00ecnh t\u1ef1 n\u1ed9p v\u00e0 th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 t\u1ea1i B\u1ed9 T\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u00ecnh t\u1ef1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam ng\u1eb7t qua 5 b\u01b0\u1edbc ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 202\/2012\/TT-BTC:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 1: L\u1eadp v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean l\u1eadp 01 b\u1ed9 h\u1ed3 s\u01a1 theo m\u1ee5c h\u1ed3 s\u01a1 n\u00eau tr\u00ean v\u00e0 g\u1eedi \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng qua doanh nghi\u1ec7p ki\u1ec3m to\u00e1n. C\u00e1c v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 n\u1ebfu b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i k\u00e8m theo b\u1ea3n d\u1ecbch b\u1eb1ng ti\u1ebfng Vi\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a th\u00f4ng tin \u0111\u00e3 x\u00e1c nh\u1eadn.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 2: R\u00e0 so\u00e1t t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, r\u00e0 so\u00e1t h\u1ed3 s\u01a1 b\u1ea3o \u0111\u1ea3m c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1ed5 ch\u1ee9c m\u00ecnh v\u00e0 k\u00fd x\u00e1c nh\u1eadn tr\u00ean \u0110\u01a1n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u1ee7a t\u1eebng ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 3: G\u1eedi h\u1ed3 s\u01a1 l\u00ean B\u1ed9 T\u00e0i ch\u00ednh: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n cho c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh theo m\u1eabu quy \u0111\u1ecbnh k\u00e8m theo h\u1ed3 s\u01a1 c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n. H\u1ed3 s\u01a1 g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n).<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 4: Th\u1ea9m \u0111\u1ecbnh v\u00e0 x\u00e1c minh th\u00f4ng tin: <\/b><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 c\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n gi\u1ea3i tr\u00ecnh ho\u1eb7c cung c\u1ea5p t\u00e0i li\u1ec7u b\u1ed5 sung (s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, t\u00e0i li\u1ec7u kh\u00e1c) ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng b\u1ed5 sung t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh ho\u1eb7c t\u00e0i li\u1ec7u kh\u00f4ng ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin x\u00e1c th\u1ef1c, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 5: C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1: <\/b><span style=\"font-weight: 400;\">Trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u00e0 b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n. Ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u00f4ng s\u1edbm h\u01a1n ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\u4fe1\u8a89\u5353\u8457\u7684\u5ba1\u8ba1\u516c\u53f8\uff1aMAN \u8bc4\u9009\u51fa\u7684 15 \u5bb6\u9886\u5148\u516c\u53f8\u53ca\u89e3\u51b3\u65b9\u6848<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Bai_hoc_tu_ho_so_bi_tu_choi_dang_ky_hanh_nghe_kiem_toan\"><\/span><b>Case study th\u1ef1c t\u1ebf: B\u00e0i h\u1ecdc t\u1eeb h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh_tinh_huong_tai_doanh_nghiep_kiem_toan_X\"><\/span><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n X<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m 2024, \u00f4ng Nguy\u1ec5n V\u0103n A n\u1ed9p h\u1ed3 s\u01a1 xin c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n th\u00f4ng qua Doanh nghi\u1ec7p Ki\u1ec3m to\u00e1n X. \u00d4ng A c\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea5p n\u0103m 2020 v\u00e0 \u0111\u00e3 c\u00f3 40 th\u00e1ng l\u00e0m vi\u1ec7c t\u1ea1i hai doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00e1c nhau tr\u01b0\u1edbc \u0111\u00f3. H\u1ed3 s\u01a1 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y x\u00e1c nh\u1eadn th\u00e2m ni\u00ean v\u00e0 b\u1eb1ng c\u1ea5p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_vi_pham_thoi_gian_thuc_te_va_hop_dong_lao_dong\"><\/span><b>Nguy\u00ean nh\u00e2n vi ph\u1ea1m th\u1eddi gian th\u1ef1c t\u1ebf v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh b\u01b0\u1edbc 4, B\u1ed9 T\u00e0i ch\u00ednh ph\u00e1t hi\u1ec7n \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a \u00f4ng A. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong kho\u1ea3ng th\u1eddi gian 12 th\u00e1ng (t\u1eeb th\u00e1ng 01\/2022 \u0111\u1ebfn th\u00e1ng 12\/2022), \u00f4ng A k\u00ea khai l\u00e0m vi\u1ec7c to\u00e0n th\u1eddi gian t\u1ea1i Doanh nghi\u1ec7p Ki\u1ec3m to\u00e1n Y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho th\u1ea5y \u00f4ng A \u0111\u1ed3ng th\u1eddi \u0111\u1ee9ng t\u00ean l\u00e0m K\u1ebf to\u00e1n tr\u01b0\u1edfng to\u00e0n th\u1eddi gian t\u1ea1i m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t th\u01b0\u01a1ng m\u1ea1i Z trong c\u00f9ng th\u1eddi gian tr\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Do vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 202\/2012\/TT-BTC (\u0111\u1ed3ng th\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c kh\u00e1c trong th\u1eddi gian l\u00e0m vi\u1ec7c to\u00e0n th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n), 12 th\u00e1ng n\u00e0y b\u1ecb tr\u1eeb kh\u1ecfi th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n. T\u1ed5ng th\u1eddi gian th\u1ef1c t\u1ebf c\u1ee7a \u00f4ng A ch\u1ec9 c\u00f2n 28 th\u00e1ng, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n 36 th\u00e1ng theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_phap_ly_va_phuong_an_xu_ly_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>T\u00e1c \u0111\u1ed9ng ph\u00e1p l\u00fd v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Ki\u1ec3m to\u00e1n X b\u1ecb B\u1ed9 T\u00e0i ch\u00ednh nh\u1eafc nh\u1edf v\u00ec thi\u1ebfu tr\u00e1ch nhi\u1ec7m trong kh\u00e2u ki\u1ec3m tra h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1. B\u1ea3n th\u00e2n \u00f4ng A b\u1ecb t\u1eeb ch\u1ed1i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0 b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch theo d\u00f5i ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng cho l\u1ea7n \u0111\u0103ng k\u00fd sau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n t\u1eeb Doanh nghi\u1ec7p X, c\u00e1c chuy\u00ean gia t\u1ea1i MAN \u0111\u00e3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 hi\u1ec7n t\u1ea1i c\u1ee7a Doanh nghi\u1ec7p X \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u00eam nhi\u1ec7m t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng quy tr\u00ecnh r\u00e0 so\u00e1t \u0111\u1ed1i chi\u1ebfu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn \u00f4ng A ho\u00e0n thi\u1ec7n th\u00eam 8 th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf h\u1ee3p l\u1ec7, kh\u00f4ng ki\u00eam nhi\u1ec7m v\u1ecb tr\u00ed qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u1edf c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i ng\u00e0nh, tr\u01b0\u1edbc khi n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 v\u00e0o n\u0103m sau.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Qua t\u00ecnh hu\u1ed1ng n\u00e0y, c\u00e1c doanh nghi\u1ec7p c\u1ea7n th\u1ea5y r\u00f5 r\u1eb1ng vi\u1ec7c ki\u1ec3m tra ch\u00e9o d\u1eef li\u1ec7u h\u00e0nh ch\u00ednh hi\u1ec7n nay c\u1ef1c k\u1ef3 nghi\u00eam ng\u1eb7t. Vi\u1ec7c gian l\u1eadn th\u1eddi gian l\u00e0m vi\u1ec7c l\u00e0 \u0111i\u1ec1u ho\u00e0n to\u00e0n kh\u00f4ng th\u1ec3 che gi\u1ea5u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_kiem_toan_vien_co_Giay_chung_nhan_hanh_nghe_va_chua_dang_ky_hanh_nghe\"><\/span><b>B\u1ea3ng so s\u00e1nh ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u00e0nh ngh\u1ec1 v\u00e0 ch\u01b0a \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa hai kh\u00e1i ni\u1ec7m &#8220;Ki\u1ec3m to\u00e1n vi\u00ean&#8221; v\u00e0 &#8220;Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1&#8221;. B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 quy\u1ec1n h\u1ea1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd:<\/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 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u00e0nh ngh\u1ec1 v\u00e0 ch\u01b0a \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.5471%;\"><b>\u533a\u5206\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 36.2725%;\"><b>Ki\u1ec3m to\u00e1n vi\u00ean ch\u01b0a \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1<\/b><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><b>Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5471%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng nh\u1eadn ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"width: 36.2725%;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p.<\/span><\/td>\n<td style=\"width: 39.2786%;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5471%; text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ec1n k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 36.2725%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p k\u00fd t\u00ean tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<td style=\"width: 39.2786%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c quy\u1ec1n k\u00fd t\u00ean tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo ph\u00e2n c\u00f4ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5471%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"width: 36.2725%;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 l\u00e0m vi\u1ec7c \u1edf b\u1ea5t k\u1ef3 ng\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p n\u00e0o.<\/span><\/td>\n<td style=\"width: 39.2786%;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian t\u1ea1i 01 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5471%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"width: 36.2725%;\"><span style=\"font-weight: 400;\">\u0110\u00e3 v\u01b0\u1ee3t qua k\u1ef3 thi qu\u1ed1c gia nh\u01b0ng ch\u01b0a ki\u1ec3m ch\u1ee9ng \u0111\u1ee7 36 th\u00e1ng th\u00e2m ni\u00ean.<\/span><\/td>\n<td style=\"width: 39.2786%;\"><span style=\"font-weight: 400;\">\u0110\u00e3 ch\u1ee9ng minh t\u1ed1i thi\u1ec3u 36 th\u00e1ng kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u00e0 ho\u00e0n th\u00e0nh \u0111\u1ee7 gi\u1edd CPD.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5471%; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u8d23\u4efb<\/span><\/td>\n<td style=\"width: 36.2725%;\"><span style=\"font-weight: 400;\">Ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n v\u1ec1 chuy\u00ean m\u00f4n theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/td>\n<td style=\"width: 39.2786%;\"><span style=\"font-weight: 400;\">Ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd tr\u01b0\u1edbc Nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00e1ch h\u00e0ng v\u1ec1 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.5471%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng khai th\u00f4ng tin<\/span><\/td>\n<td style=\"width: 36.2725%;\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ean trong c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9.<\/span><\/td>\n<td style=\"width: 39.2786%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c c\u00f4ng khai danh t\u00ednh \u0111\u1ecbnh k\u1ef3 tr\u00ean C\u1ed5ng th\u00f4ng tin B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 H\u1ed9i VACPA.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuc_te_va_kinh_nghiem_30_nam_xu_ly_ho_so_hanh_nghe\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u1ef1c t\u1ebf v\u00e0 kinh nghi\u1ec7m 30 n\u0103m x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a m\u1ed9t chuy\u00ean gia v\u1edbi h\u01a1n 30 n\u0103m \u0111\u1ed3ng h\u00e0nh c\u00f9ng ng\u00e0nh ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, t\u00f4i nh\u1eadn th\u1ea5y quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ng\u00e0y c\u00e0ng kh\u1eaft khe v\u00e0 ti\u1ec7m c\u1eadn v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. S\u1ef1 si\u1ebft ch\u1eb7t n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1ecdc b\u1ecf nh\u1eefng c\u00e1 nh\u00e2n y\u1ebfu k\u00e9m chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ba r\u1ee7i ro l\u1edbn nh\u1ea5t m\u00e0 c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i bao g\u1ed3m:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hieu_sai_ve_quy_dinh_hop_dong_lao_dong_toan_thoi_gian\"><\/span><b>Hi\u1ec3u sai v\u1ec1 quy \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ki\u1ec3m to\u00e1n vi\u00ean tr\u1ebb cho r\u1eb1ng vi\u1ec7c l\u00e0m t\u01b0 v\u1ea5n thu\u1ebf freelance ho\u1eb7c l\u00e0m k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 cho m\u1ed9t v\u00e0i doanh nghi\u1ec7p nh\u1ecf ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh l\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng. Tuy nhi\u00ean, khi c\u01a1 quan qu\u1ea3n l\u00fd tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n v\u00e0 d\u1eef li\u1ec7u \u0111\u00f3ng b\u1ea3o hi\u1ec3m, vi\u1ec7c ph\u00e1t hi\u1ec7n d\u00f2ng ti\u1ec1n thu nh\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n ch\u1ee9c danh qu\u1ea3n l\u00fd s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb b\u00e1c b\u1ecf ngay l\u1eadp t\u1ee9c. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, s\u1ef1 minh b\u1ea1ch trong h\u1ed3 s\u01a1 lao \u0111\u1ed9ng l\u00e0 y\u1ebfu t\u1ed1 ti\u00ean quy\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tich_luy_gio_CPD_khong_dung_chuan\"><\/span><b>T\u00edch l\u0169y gi\u1edd CPD kh\u00f4ng \u0111\u00fang chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u1ecdc c\u00e1c kh\u00f3a c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn ho\u1eb7c kh\u00f4ng \u0111\u1ee7 s\u1ed1 gi\u1edd quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. K\u1ebft qu\u1ea3 l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 gi\u1edd \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u1ed3 s\u01a1 b\u1ecb ng\u01b0ng tr\u1ec7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_xac_nhan_thoi_gian_tu_cac_cong_ty_cu_da_giai_the\"><\/span><b>Thi\u1ebfu x\u00e1c nh\u1eadn th\u1eddi gian t\u1eeb c\u00e1c c\u00f4ng ty c\u0169 \u0111\u00e3 gi\u1ea3i th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u00e0i to\u00e1n g\u1ee1 r\u1ed1i t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ee9c t\u1ea1p. Khi c\u00f4ng ty ki\u1ec3m to\u00e1n c\u0169 ng\u01b0ng ho\u1ea1t \u0111\u1ed9ng, vi\u1ec7c l\u1ea5y x\u00e1c nh\u1eadn t\u1eeb ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u0169 g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n. Kinh nghi\u1ec7m cho th\u1ea5y c\u00e1 nh\u00e2n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u01b0u tr\u1eef h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy\u1ebft \u0111\u1ecbnh ngh\u1ec9 vi\u1ec7c v\u00e0 x\u00e1c nh\u1eadn \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi ti\u1ebft ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n c\u00f4ng t\u00e1c, thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn l\u00fac n\u1ed9p h\u1ed3 s\u01a1 m\u1edbi \u0111i thu th\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n mu\u1ed1n duy tr\u00ec uy t\u00edn c\u1ea7n x\u00e2y d\u1ef1ng ph\u00f2ng ban nh\u00e2n s\u1ef1 am hi\u1ec3u ph\u00e1p lu\u1eadt ng\u00e0nh. Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 ph\u00e1p l\u00fd n\u1ed9i b\u1ed9 ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong m\u00f4i tr\u01b0\u1eddng kinh doanh \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng.<\/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><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 l\u1eddi cam k\u1ebft c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. S\u1ef1 minh b\u1ea1ch trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m quan tr\u1ecdng gi\u00fap x\u00e2y d\u1ef1ng ni\u1ec1m tin c\u1ee7a th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi ng\u00e0nh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/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\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/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 \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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\"> \u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\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;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dieu_kien_dang_ky_hanh_nghe_kiem_toan_FAQ\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n (FAQ)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Giay_chung_nhan_dang_ky_hanh_nghe_kiem_toan_co_thoi_han_bao_lau\"><\/span><b>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 05 n\u0103m nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m th\u1ee9 n\u0103m k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p. H\u00e0ng n\u0103m, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c duy tr\u00ec h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_duoc_dang_ky_hanh_nghe_tai_hai_doanh_nghiep_kiem_toan_cung_luc_khong\"><\/span><b>C\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i hai doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f9ng l\u00fac kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Ki\u1ec3m to\u00e1n vi\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c m\u1ed9t chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_lam_ke_toan_tai_doanh_nghiep_co_duoc_tinh_vao_36_thang_kinh_nghiem_khong\"><\/span><b>Th\u1eddi gian l\u00e0m k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o 36 th\u00e1ng kinh nghi\u1ec7m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 202\/2012\/TT-BTC, th\u1eddi gian 36 th\u00e1ng ph\u1ea3i l\u00e0 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n. Th\u1eddi gian l\u00e0m k\u1ebf to\u00e1n thu\u1ea7n t\u00fay t\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh g\u1ed9p v\u00e0o th\u1eddi gian n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neu_bi_tu_choi_cap_Giay_chung_nhan_thi_bao_lau_sau_moi_duoc_nop_lai\"><\/span><b>N\u1ebfu b\u1ecb t\u1eeb ch\u1ed1i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec bao l\u00e2u sau m\u1edbi \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu l\u00fd do t\u1eeb ch\u1ed1i l\u00e0 do thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c ch\u01b0a \u0111\u1ee7 th\u1eddi gian, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 n\u1ed9p l\u1ea1i ngay khi b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Tuy nhi\u00ean, n\u1ebfu b\u1ecb t\u1eeb ch\u1ed1i do k\u00ea khai gian l\u1eadn th\u00f4ng tin, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt ho\u1eb7c c\u1ea5m \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 03 n\u0103m t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_vien_nuoc_ngoai_can_dieu_kien_gi_de_dang_ky_hanh_nghe_tai_Viet_Nam\"><\/span><b>Ki\u1ec3m to\u00e1n vi\u00ean n\u01b0\u1edbc ngo\u00e0i c\u1ea7n \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean Vi\u1ec7t Nam ho\u1eb7c Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng nh\u1eadn v\u00e0 \u0111\u00e3 \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. \u0110\u1ed3ng th\u1eddi, ph\u1ea3i c\u00f3 Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kinh nghi\u1ec7m, gi\u1edd CPD v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng nh\u01b0 ki\u1ec3m to\u00e1n vi\u00ean Vi\u1ec7t Nam.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n l\u00e0 ti\u00eau chu\u1ea9n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi c\u00e1 nh\u00e2n mu\u1ed1n k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, m\u1ed7i n\u0103m c\u00f3 h\u00e0ng tr\u0103m h\u1ed3 s\u01a1 b\u1ecb t\u1ea1m d\u1eebng ho\u1eb7c t\u1eeb ch\u1ed1i c\u1ea5p Gi\u1ea5y [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6711,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,25],"tags":[],"class_list":["post-6709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6709","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=6709"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6709\/revisions"}],"predecessor-version":[{"id":6714,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6709\/revisions\/6714"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6711"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}