{"id":20901,"date":"2026-08-25T11:32:04","date_gmt":"2026-08-25T04:32:04","guid":{"rendered":"https:\/\/arito.vn\/?p=20901"},"modified":"2026-10-07T22:24:03","modified_gmt":"2026-10-07T15:24:03","slug":"mau-quyet-dinh-bo-nhiem-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-quyet-dinh-bo-nhiem-ke-toan-truong\/","title":{"rendered":"M\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng 2026 v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c"},"content":{"rendered":"

Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 lo\u1ea1i v\u0103n b\u1ea3n d\u1ec5 so\u1ea1n nh\u01b0ng d\u1ec5 sai \u1edf ch\u1ed7 kh\u00f4ng n\u1eb1m trong v\u0103n b\u1ea3n: ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n hay kh\u00f4ng, v\u00e0 c\u00f3 thu\u1ed9c di\u1ec7n b\u1ecb c\u1ea5m hay kh\u00f4ng<\/strong>. M\u1ed9t quy\u1ebft \u0111\u1ecbnh tr\u00ecnh b\u00e0y \u0111\u1eb9p, k\u00fd \u0111\u00fang th\u1ea9m quy\u1ec1n, v\u1eabn kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb n\u1ebfu ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0 con c\u1ee7a gi\u00e1m \u0111\u1ed1c trong m\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

B\u00e0i vi\u1ebft \u0111\u01b0a m\u1eabu t\u1ea3i v\u1ec1, \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c, danh s\u00e1ch tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u1ea5m, v\u00e0 m\u1ee9c ph\u1ea1t n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/p>\n

T\u1ea3i m\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h2>\n

T\u1ea2I NGAY<\/strong><\/a><\/p>\n

M\u1eabu g\u1ed3m b\u1ed1n \u0111i\u1ec1u, m\u1ed9t b\u1ea3ng th\u00f4ng tin ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m \u0111\u1ec3 \u0111i\u1ec1n, v\u00e0 ph\u1ea7n h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng \u1edf cu\u1ed1i. B\u1ed1n ch\u1ed7 hay b\u1ecb \u0111\u1ec3 tr\u1ed1ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00e1ch th\u00e0nh \u00f4 ri\u00eang \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t: tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, s\u1ed1 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng, ng\u00e0y c\u1ea5p v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p ch\u1ee9ng ch\u1ec9, th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n<\/strong>.<\/p>\n

C\u1ea5u tr\u00fac m\u1eabu:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Ph\u1ea7n<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Ph\u1ea7n \u0111\u1ea7u<\/td>\nT\u00ean c\u00f4ng ty, s\u1ed1 quy\u1ebft \u0111\u1ecbnh, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ng\u00e0y ban h\u00e0nh<\/td>\n<\/tr>\n
Ph\u1ea7n c\u0103n c\u1ee9<\/td>\nLu\u1eadt Doanh nghi\u1ec7p 2020, Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Lu\u1eadt 56\/2024, Ngh\u1ecb \u0111\u1ecbnh 174\/2016, \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty<\/td>\n<\/tr>\n
\u0110i\u1ec1u 1<\/td>\nB\u1ed5 nhi\u1ec7m, th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c, b\u1ea3ng th\u00f4ng tin ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m<\/td>\n<\/tr>\n
\u0110i\u1ec1u 2<\/td>\nTr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n theo \u0110i\u1ec1u 55 Lu\u1eadt K\u1ebf to\u00e1n, k\u00e8m 6 nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3<\/td>\n<\/tr>\n
\u0110i\u1ec1u 3<\/td>\nM\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5<\/td>\n<\/tr>\n
\u0110i\u1ec1u 4<\/td>\nHi\u1ec7u l\u1ef1c, tr\u00e1ch nhi\u1ec7m thi h\u00e0nh, b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh c\u0169<\/td>\n<\/tr>\n
Ph\u1ea7n cu\u1ed1i<\/td>\nN\u01a1i nh\u1eadn, ng\u01b0\u1eddi k\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/h2>\n

Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/strong>, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. C\u00f3 hai ngo\u1ea1i l\u1ec7 v\u00e0 m\u1ed9t kho\u1ea3ng th\u1eddi gian chuy\u1ec3n ti\u1ebfp.<\/p>\n\n\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/td>\n\u0110\u01b0\u1ee3c l\u00e0m g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
Doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng<\/td>\nPh\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/td>\n<\/tr>\n
Ch\u01b0a b\u1ed5 nhi\u1ec7m \u0111\u01b0\u1ee3c ngay<\/td>\nB\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n<\/strong> or thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong>, t\u1ed1i \u0111a 12 th\u00e1ng<\/strong><\/td>\n<\/tr>\n
Doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/strong> theo ph\u00e1p lu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/td>\n\u0110\u01b0\u1ee3c b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n<\/strong>, kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed1c 12 th\u00e1ng l\u00e0 m\u1ed1c hay b\u1ecb b\u1ecf qu\u00ean.<\/strong> Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n l\u00e0 h\u1ee3p ph\u00e1p, nh\u01b0ng sau 12 th\u00e1ng ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng. Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ec3 t\u00ecnh tr\u1ea1ng ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m.<\/p>\n

N\u1ebfu kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, l\u1ef1a ch\u1ecdn h\u1ee3p ph\u00e1p l\u00e0 thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong>, kh\u00f4ng ph\u1ea3i ti\u1ebfp t\u1ee5c \u0111\u1ec3 ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n qu\u00e1 h\u1ea1n.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h2>\n

Theo \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13<\/strong>, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Ti\u00eau chu\u1ea9n chung<\/td>\nC\u00f3 c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 Lu\u1eadt K\u1ebf to\u00e1n<\/td>\n<\/tr>\n
Tr\u00ecnh \u0111\u1ed9<\/td>\nChuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean<\/strong><\/td>\n<\/tr>\n
Ch\u1ee9ng ch\u1ec9<\/td>\nC\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/td>\n<\/tr>\n
Kinh nghi\u1ec7m<\/td>\n2 n\u0103m<\/strong> n\u1ebfu tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean<\/strong>; 3 n\u0103m<\/strong> n\u1ebfu tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p ho\u1eb7c cao \u0111\u1eb3ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba \u0111i\u1ec3m hay hi\u1ec3u sai:<\/strong><\/p>\n

Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 b\u1eaft bu\u1ed9c, kh\u00f4ng ph\u1ea3i t\u00f9y ch\u1ecdn.<\/strong> \u0110\u00e2y kh\u00f4ng ph\u1ea3i ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, c\u0169ng kh\u00f4ng ph\u1ea3i b\u1eb1ng \u0111\u1ea1i h\u1ecdc k\u1ebf to\u00e1n. L\u00e0 ch\u1ee9ng ch\u1ec9 c\u1ee7a kh\u00f3a b\u1ed3i d\u01b0\u1ee1ng ri\u00eang.<\/p>\n

Th\u1eddi gian kinh nghi\u1ec7m l\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n<\/strong>, t\u00ednh theo tr\u00ecnh \u0111\u1ed9. Ng\u01b0\u1eddi c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc k\u1ebf to\u00e1n nh\u01b0ng ch\u1ec9 l\u00e0m 1 n\u0103m th\u00ec ch\u01b0a \u0111\u1ee7.<\/p>\n

Tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p v\u1eabn l\u00e0m \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong>, v\u1edbi 3 n\u0103m kinh nghi\u1ec7m. B\u1eb1ng \u0111\u1ea1i h\u1ecdc kh\u00f4ng ph\u1ea3i l\u00e0 y\u00eau c\u1ea7u.<\/p>\n

Ngu\u1ed3n: \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n 2015<\/a>, luatvietnam.vn<\/a>.<\/p>\n

\"\"<\/p>\n

Ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u00f3 c\u1ea7n \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/h3>\n

Theo \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/strong>, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n t\u1ea1i \u0111i\u1ec3m a, c, d kho\u1ea3n 1 \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n<\/strong> and kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/strong>.<\/p>\n

Ngu\u1ed3n: \u0110i\u1ec1u 21 N\u0110 174\/2016<\/a>.<\/p>\n

V\u1ec1 s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee5 th\u1ec3 gi\u1eefa \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 c\u1ee7a ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n theo t\u1eebng \u0111i\u1ec3m c\u1ee7a kho\u1ea3n 1 \u0110i\u1ec1u 54, c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u0103n b\u1ea3n.<\/strong> (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec3m a, c, d kho\u1ea3n 1 \u0110i\u1ec1u 54 \u0111\u1ec3 n\u00eau r\u00f5 \u0111i\u1ec3m n\u00e0o kh\u00f4ng \u00e1p d\u1ee5ng cho ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n)<\/em><\/p>\n

Ai kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, v\u00e0 l\u00e0 ph\u1ea7n b\u00e0i vi\u1ebft v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y th\u01b0\u1eddng b\u1ecf.<\/p>\n

Theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/strong>, trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n:<\/p>\n

Nh\u00f3m 1: quan h\u1ec7 gia \u0111\u00ecnh<\/h3>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ebfu l\u00e0 cha m\u1eb9 ru\u1ed9t, cha m\u1eb9 nu\u00f4i, v\u1ee3 ho\u1eb7c ch\u1ed3ng, con ru\u1ed9t, con nu\u00f4i, anh ch\u1ecb em ru\u1ed9t<\/strong> c\u1ee7a:<\/p>\n