{"id":15815,"date":"2026-06-23T04:04:33","date_gmt":"2026-06-23T04:04:33","guid":{"rendered":"https:\/\/mva.vn\/?p=15815"},"modified":"2026-06-23T04:04:33","modified_gmt":"2026-06-23T04:04:33","slug":"cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\/","title":{"rendered":"C\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/strong> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, h\u01b0 h\u1ecfng ho\u1eb7c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin. \u0110\u00e2y l\u00e0 th\u1ee7 t\u1ee5c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean \u0111ang h\u00e0nh ngh\u1ec1. N\u1ebfu n\u1eafm r\u00f5 h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi x\u1eed l\u00fd th\u1ee7 t\u1ee5c. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u00fang gi\u1ea5y t\u1edd c\u0169ng gi\u00fap h\u1ea1n ch\u1ebf ph\u1ea3i b\u1ed5 sung h\u1ed3 s\u01a1 nhi\u1ec1u l\u1ea7n.<\/em><\/p>\n

I. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/h2>\n
\"C\u1ea5p
C\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026<\/figcaption><\/figure>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n l\u00e0 v\u0103n b\u1ea3n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p cho ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c nh\u1eadn ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh.<\/p>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn n\u00e0y g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, \u0111\u00e2y l\u00e0 gi\u1ea5y t\u1edd d\u00f9ng \u0111\u1ec3 ch\u1ee9ng minh t\u01b0 c\u00e1ch h\u00e0nh ngh\u1ec1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u0169ng c\u0103n c\u1ee9 v\u00e0o gi\u1ea5y n\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1.<\/p>\n

Th\u00f4ng th\u01b0\u1eddng, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n nh\u01b0:<\/p>\n

    \n
  • \n

    H\u1ecd v\u00e0 t\u00ean ki\u1ec3m to\u00e1n vi\u00ean;<\/p>\n<\/li>\n

  • \n

    S\u1ed1 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/p>\n<\/li>\n

  • \n

    T\u00ean doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01a1i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1;<\/p>\n<\/li>\n

  • \n

    S\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n;<\/p>\n<\/li>\n

  • \n

    Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a gi\u1ea5y ch\u1ee9ng nh\u1eadn;<\/p>\n<\/li>\n

  • \n

    M\u1ed9t s\u1ed1 th\u00f4ng tin kh\u00e1c theo m\u1eabu qu\u1ea3n l\u00fd.<\/p>\n<\/li>\n<\/ul>\n

    1.1. Vai tr\u00f2 c\u1ee7a gi\u1ea5y ch\u1ee9ng nh\u1eadn trong ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/h3>\n

    Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t gi\u1ea5y t\u1edd h\u00e0nh ch\u00ednh. \u0110\u00e2y c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 hay kh\u00f4ng. Trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u00f9ng khi k\u00fd h\u1ed3 s\u01a1, th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n ho\u1eb7c ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9i b\u1ed9.<\/p>\n

    N\u1ebfu gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, b\u1ecb h\u1ecfng ho\u1eb7c sai th\u00f4ng tin, vi\u1ec7c h\u00e0nh ngh\u1ec1 c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng. V\u00ec v\u1eady, ki\u1ec3m to\u00e1n vi\u00ean n\u00ean theo d\u00f5i t\u00ecnh tr\u1ea1ng gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ee7a m\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i khi c\u1ea7n.<\/p>\n

    1.2. V\u00ec sao c\u1ea7n duy tr\u00ec hi\u1ec7u l\u1ef1c c\u1ee7a gi\u1ea5y ch\u1ee9ng nh\u1eadn?<\/h3>\n

    Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n hi\u1ec7n nay \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd. V\u00ec v\u1eady, vi\u1ec7c duy tr\u00ec hi\u1ec7u l\u1ef1c c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n l\u00e0 r\u1ea5t quan tr\u1ecdng. Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u00fang th\u00f4ng tin s\u1ebd gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean thu\u1eadn l\u1ee3i h\u01a1n khi l\u00e0m vi\u1ec7c.<\/p>\n

    Ngo\u00e0i ra, \u0111\u00e2y c\u0169ng l\u00e0 y\u1ebfu t\u1ed1 th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. N\u1ebfu ph\u00e1t sinh s\u1ef1 c\u1ed1 nh\u01b0 m\u1ea5t gi\u1ea5y, r\u00e1ch gi\u1ea5y ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin c\u00e1 nh\u00e2n, ki\u1ec3m to\u00e1n vi\u00ean n\u00ean l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i s\u1edbm.<\/p>\n

    II. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/h2>\n

    Kh\u00f4ng ph\u1ea3i m\u1ecdi thay \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c \u0111\u1ec1u d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m gi\u1ea5y t\u1edd h\u00e0nh ngh\u1ec1 c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang th\u00f4ng tin th\u1ef1c t\u1ebf.<\/p>\n

    2.1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t ho\u1eb7c th\u1ea5t l\u1ea1c<\/h3>\n

    \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t. Trong qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ho\u1eb7c di chuy\u1ec3n t\u00e0i li\u1ec7u, gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f3 th\u1ec3 b\u1ecb m\u1ea5t ho\u1eb7c th\u1ea5t l\u1ea1c. Khi \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd kh\u00f4ng c\u00f2n gi\u1ea5y t\u1edd g\u1ed1c \u0111\u1ec3 ch\u1ee9ng minh t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh.<\/p>\n

    Ngay khi ph\u00e1t hi\u1ec7n gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i. L\u00e0m th\u1ee7 t\u1ee5c s\u1edbm s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n.<\/p>\n

    2.2. Gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb r\u00e1ch, h\u1ecfng ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/h3>\n

    Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f3 th\u1ec3 b\u1ecb r\u00e1ch, bong tr\u00f3c, m\u1edd ch\u1eef ho\u1eb7c nh\u00e0u n\u00e1t. N\u1ebfu gi\u1ea5y kh\u00f4ng c\u00f2n nguy\u00ean v\u1eb9n ho\u1eb7c kh\u00f4ng th\u1ec3 hi\u1ec7n r\u00f5 n\u1ed9i dung, vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ebd g\u00e2y b\u1ea5t ti\u1ec7n khi \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra.<\/p>\n

    Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean n\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ed3 s\u01a1 h\u00e0nh ngh\u1ec1 \u0111\u1ea7y \u0111\u1ee7 h\u01a1n v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n

    2.3. C\u00f3 thay \u0111\u1ed5i th\u00f4ng tin c\u00e1 nh\u00e2n tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/h3>\n

    M\u1ed9t s\u1ed1 ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t sinh thay \u0111\u1ed5i v\u1ec1 h\u1ecd t\u00ean, gi\u1ea5y t\u1edd t\u00f9y th\u00e2n ho\u1eb7c th\u00f4ng tin c\u00e1 nh\u00e2n kh\u00e1c. Nh\u1eefng n\u1ed9i dung n\u00e0y c\u00f3 th\u1ec3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u00f4ng tin ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn. Khi \u0111\u00f3, th\u00f4ng tin tr\u00ean gi\u1ea5y c\u0169 s\u1ebd kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/p>\n

    Vi\u1ec7c c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y gi\u00fap b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa h\u1ed3 s\u01a1 c\u00e1 nh\u00e2n, h\u1ed3 s\u01a1 h\u00e0nh ngh\u1ec1 v\u00e0 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch th\u00f4ng tin trong qu\u00e1 tr\u00ecnh h\u00e0nh ngh\u1ec1.<\/p>\n

    2.4. C\u00f3 \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin h\u00e0nh ngh\u1ec1 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd<\/h3>\n

    Ngo\u00e0i thay \u0111\u1ed5i v\u1ec1 th\u00f4ng tin c\u00e1 nh\u00e2n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u00f3 th\u1ec3 ph\u1ea3i c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn khi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin h\u00e0nh ngh\u1ec1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c theo quy \u0111\u1ecbnh m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh khi c\u1ea7n c\u1eadp nh\u1eadt d\u1eef li\u1ec7u qu\u1ea3n l\u00fd ho\u1eb7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 h\u00e0nh ngh\u1ec1.<\/p>\n

    III. H\u1ed3 s\u01a1 c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026<\/h2>\n

    \u0110\u1ec3 th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang th\u00e0nh ph\u1ea7n. T\u00f9y t\u1eebng l\u00fd do c\u1ea5p l\u1ea1i, gi\u1ea5y t\u1edd ch\u1ee9ng minh c\u00f3 th\u1ec3 kh\u00e1c nhau. Tuy nhi\u00ean, v\u1ec1 c\u01a1 b\u1ea3n, h\u1ed3 s\u01a1 th\u01b0\u1eddng g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

    3.1. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/h3>\n

    \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t trong b\u1ed9 h\u1ed3 s\u01a1. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i c\u1ea7n l\u1eadp \u0111\u01a1n theo m\u1eabu \u00e1p d\u1ee5ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n. Trong \u0111\u01a1n, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ghi r\u00f5:<\/p>\n

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      H\u1ecd v\u00e0 t\u00ean;<\/p>\n<\/li>\n

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      S\u1ed1 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/p>\n<\/li>\n

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      S\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p;<\/p>\n<\/li>\n

    • \n

      L\u00fd do \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i;<\/p>\n<\/li>\n

    • \n

      N\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u00f3;<\/p>\n<\/li>\n

    • \n

      Cam k\u1ebft v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1.<\/p>\n<\/li>\n<\/ul>\n

      Khi k\u00ea khai \u0111\u01a1n, ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 c\u1ea7n ki\u1ec3m tra k\u1ef9 t\u1eebng th\u00f4ng tin. N\u1ed9i dung trong \u0111\u01a1n ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi gi\u1ea5y t\u1edd k\u00e8m theo. N\u1ebfu c\u00f3 sai l\u1ec7ch, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung.<\/p>\n

      3.2. V\u0103n b\u1ea3n ho\u1eb7c danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/h3>\n

      Th\u00f4ng th\u01b0\u1eddng, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng qua doanh nghi\u1ec7p n\u01a1i m\u00ecnh \u0111ang \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1. Khi \u0111\u00f3, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn th\u00f4ng tin v\u00e0 l\u1eadp danh s\u00e1ch ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i.<\/p>\n

      T\u00e0i li\u1ec7u n\u00e0y gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 h\u00e0nh ngh\u1ec1 gi\u1eefa ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u01b0u tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

      3.3. Gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00fd do \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i<\/h3>\n

      T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 c\u1ea7n c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh ph\u00f9 h\u1ee3p. C\u1ee5 th\u1ec3:<\/p>\n

        \n
      • \n

        N\u1ebfu gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, c\u00f3 th\u1ec3 c\u1ea7n v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh ho\u1eb7c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ti\u1ebfp nh\u1eadn;<\/p>\n<\/li>\n

      • \n

        N\u1ebfu gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb r\u00e1ch, h\u1ecfng, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb th\u01b0\u1eddng ph\u1ea3i n\u1ed9p l\u1ea1i b\u1ea3n g\u1ed1c gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb h\u01b0 h\u1ecfng;<\/p>\n<\/li>\n

      • \n

        N\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin c\u00e1 nh\u00e2n, c\u1ea7n n\u1ed9p gi\u1ea5y t\u1edd ch\u1ee9ng minh s\u1ef1 thay \u0111\u1ed5i;<\/p>\n<\/li>\n

      • \n

        N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin h\u00e0nh ngh\u1ec1, c\u1ea7n b\u1ed5 sung t\u00e0i li\u1ec7u li\u00ean quan theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<\/li>\n<\/ul>\n

        \u0110\u00e2y l\u00e0 nh\u00f3m t\u00e0i li\u1ec7u r\u1ea5t quan tr\u1ecdng. C\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00fd do c\u1ea5p l\u1ea1i. N\u1ebfu chu\u1ea9n b\u1ecb thi\u1ebfu ho\u1eb7c kh\u00f4ng \u0111\u00fang gi\u1ea5y t\u1edd, h\u1ed3 s\u01a1 r\u1ea5t d\u1ec5 b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung.<\/p>\n

        3.4. \u1ea2nh ch\u00e2n dung theo quy \u0111\u1ecbnh<\/h3>\n

        Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n n\u1ed9p \u1ea3nh ch\u00e2n dung m\u00e0u ch\u1ee5p trong th\u1eddi gian g\u1ea7n nh\u1ea5t. \u1ea2nh \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi. \u1ea2nh c\u1ea7n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 k\u00edch th\u01b0\u1edbc, h\u00ecnh th\u1ee9c v\u00e0 ti\u00eau chu\u1ea9n h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/p>\n

        D\u00f9 l\u00e0 gi\u1ea5y t\u1edd \u0111\u01a1n gi\u1ea3n, \u1ea3nh kh\u00f4ng \u0111\u00fang chu\u1ea9n v\u1eabn c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 ph\u1ea3i ho\u00e0n thi\u1ec7n l\u1ea1i. V\u00ec v\u1eady, ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 n\u00ean chu\u1ea9n b\u1ecb \u1ea3nh \u0111\u00fang y\u00eau c\u1ea7u ngay t\u1eeb \u0111\u1ea7u.<\/p>\n

        3.5. M\u1ed9t s\u1ed1 gi\u1ea5y t\u1edd kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/h3>\n

        T\u00f9y t\u1eebng h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3, c\u01a1 quan ti\u1ebfp nh\u1eadn c\u00f3 th\u1ec3 y\u00eau c\u1ea7u b\u1ed5 sung th\u00eam t\u00e0i li\u1ec7u \u0111\u1ec3 l\u00e0m r\u00f5 th\u00f4ng tin ho\u1eb7c ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u. V\u00ec v\u1eady, tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1, ki\u1ec3m to\u00e1n vi\u00ean n\u00ean r\u00e0 so\u00e1t k\u1ef9 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c \u0111\u1ec3 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u01a1n.<\/p>\n

        IV. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/h2>\n

        Sau khi ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1, ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i theo c\u00e1c b\u01b0\u1edbc nh\u1ea5t \u0111\u1ecbnh. Vi\u1ec7c n\u1eafm r\u00f5 quy tr\u00ecnh s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1eadn l\u1ee3i h\u01a1n v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh sai s\u00f3t.<\/p>\n

        4.1. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u00e0nh ph\u1ea7n<\/h3>\n

        \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 c\u0169ng l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea7n r\u00e0 so\u00e1t l\u00fd do c\u1ea5p l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p. Trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb, c\u1ea7n ki\u1ec3m tra k\u1ef9:<\/p>\n

          \n
        • \n

          H\u1ecd t\u00ean v\u00e0 th\u00f4ng tin c\u00e1 nh\u00e2n ghi trong \u0111\u01a1n;<\/p>\n<\/li>\n

        • \n

          S\u1ed1 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/p>\n<\/li>\n

        • \n

          S\u1ed1 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3;<\/p>\n<\/li>\n

        • \n

          Gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00fd do c\u1ea5p l\u1ea1i;<\/p>\n<\/li>\n

        • \n

          V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n;<\/p>\n<\/li>\n

        • \n

          \u1ea2nh ch\u00e2n dung v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c.<\/p>\n<\/li>\n<\/ul>\n

          N\u1ebfu h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u, th\u1eddi gian gi\u1ea3i quy\u1ebft th\u01b0\u1eddng s\u1ebd nhanh h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu thi\u1ebfu gi\u1ea5y t\u1edd ho\u1eb7c sai th\u00f4ng tin, ng\u01b0\u1eddi n\u1ed9p s\u1ebd ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. Khi \u0111\u00f3, th\u1eddi gian x\u1eed l\u00fd c\u00f3 th\u1ec3 k\u00e9o d\u00e0i.<\/p>\n

          4.2. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/h3>\n

          Sau khi ho\u00e0n thi\u1ec7n, h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ebfn c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p. T\u00f9y quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi n\u1ed9p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c c\u00e1ch sau:<\/p>\n

            \n
          • \n

            N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1;<\/p>\n<\/li>\n

          • \n

            N\u1ed9p qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh;<\/p>\n<\/li>\n

          • \n

            N\u1ed9p tr\u1ef1c tuy\u1ebfn tr\u00ean h\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 c\u00f4ng n\u1ebfu th\u1ee7 t\u1ee5c \u0111\u00e3 \u0111\u01b0\u1ee3c tri\u1ec3n khai d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n<\/li>\n<\/ul>\n

            Vi\u1ec7c m\u1edf r\u1ed9ng h\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch trong tr\u01b0\u1eddng h\u1ee3p \u1edf xa c\u01a1 quan gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c.<\/p>\n

            4.3. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn v\u00e0 th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/h3>\n

            Sau khi ti\u1ebfp nh\u1eadn, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1. Qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh th\u01b0\u1eddng t\u1eadp trung v\u00e0o c\u00e1c n\u1ed9i dung sau:<\/p>\n

              \n
            • \n

              H\u1ed3 s\u01a1 c\u00f3 \u0111\u1ee7 th\u00e0nh ph\u1ea7n theo quy \u0111\u1ecbnh hay kh\u00f4ng;<\/p>\n<\/li>\n

            • \n

              L\u00fd do c\u1ea5p l\u1ea1i c\u00f3 ph\u00f9 h\u1ee3p hay kh\u00f4ng;<\/p>\n<\/li>\n

            • \n

              Th\u00f4ng tin trong \u0111\u01a1n c\u00f3 th\u1ed1ng nh\u1ea5t v\u1edbi gi\u1ea5y t\u1edd k\u00e8m theo hay kh\u00f4ng;<\/p>\n<\/li>\n

            • \n

              Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p l\u1ea1i hay kh\u00f4ng.<\/p>\n<\/li>\n<\/ul>\n

              N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c c\u00f3 sai s\u00f3t, c\u01a1 quan ti\u1ebfp nh\u1eadn s\u1ebd y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. V\u00ec v\u1eady, ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 n\u00ean theo d\u00f5i ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd \u0111\u1ec3 k\u1ecbp th\u1eddi ho\u00e0n thi\u1ec7n khi c\u00f3 th\u00f4ng b\u00e1o.<\/p>\n

              4.4. C\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/h3>\n

              Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n cho ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb. Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi s\u1ebd thay th\u1ebf gi\u1ea5y c\u0169 b\u1ecb m\u1ea5t, h\u01b0 h\u1ecfng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin.<\/p>\n

              N\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p l\u1ea1i, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd th\u00f4ng b\u00e1o r\u00f5 l\u00fd do \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo n\u1ebfu c\u1ea7n.<\/p>\n

              V. Th\u1eddi gian gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/h2>\n

              Th\u1eddi gian gi\u1ea3i quy\u1ebft l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u ki\u1ec3m to\u00e1n vi\u00ean quan t\u00e2m khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. N\u1ebfu n\u1eafm r\u00f5 m\u1ed1c th\u1eddi gian x\u1eed l\u00fd, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/p>\n

              5.1. Th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh<\/h3>\n

              Th\u1eddi gian gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh \u0111ang \u00e1p d\u1ee5ng v\u00e0 m\u1ee9c \u0111\u1ed9 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 ngay t\u1eeb \u0111\u1ea7u, th\u1eddi gian x\u1eed l\u00fd th\u01b0\u1eddng s\u1ebd ng\u1eafn h\u01a1n so v\u1edbi h\u1ed3 s\u01a1 ph\u1ea3i b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/p>\n

              V\u00ec v\u1eady, \u0111\u1ec3 tr\u00e1nh k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft, ki\u1ec3m to\u00e1n vi\u00ean n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 th\u1eadt k\u1ef9. Ng\u01b0\u1eddi n\u1ed9p c\u0169ng n\u00ean ki\u1ec3m tra k\u1ef9 th\u00f4ng tin k\u00ea khai v\u00e0 theo d\u00f5i t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd h\u1ed3 s\u01a1 sau khi n\u1ed9p.<\/p>\n

              5.2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd<\/h3>\n

              Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u h\u1ed3 s\u01a1 b\u1ecb ch\u1eadm kh\u00f4ng ph\u1ea3i do th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng l\u00e0 do thi\u1ebfu gi\u1ea5y t\u1edd ho\u1eb7c k\u00ea khai ch\u01b0a ch\u00ednh x\u00e1c. M\u1ed9t s\u1ed1 l\u00fd do ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/p>\n

                \n
              • \n

                Thi\u1ebfu gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00fd do c\u1ea5p l\u1ea1i;<\/p>\n<\/li>\n

              • \n

                Sai th\u00f4ng tin c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/p>\n<\/li>\n

              • \n

                Thi\u1ebfu x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n;<\/p>\n<\/li>\n

              • \n

                \u1ea2nh h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00fang y\u00eau c\u1ea7u;<\/p>\n<\/li>\n

              • \n

                Ch\u01b0a k\u1ecbp b\u1ed5 sung h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ti\u1ebfp nh\u1eadn.<\/p>\n<\/li>\n<\/ul>\n

                N\u1ebfu chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u, ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd.<\/p>\n

                VI. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i n\u0103m 2026<\/h2>\n

                \u0110\u1ec3 h\u1ed3 s\u01a1 c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft thu\u1eadn l\u1ee3i, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

                6.1. Ki\u1ec3m tra k\u1ef9 th\u00f4ng tin tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n

                H\u1ecd t\u00ean, ng\u00e0y th\u00e1ng n\u0103m sinh, s\u1ed1 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, t\u00ean doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 l\u00fd do c\u1ea5p l\u1ea1i l\u00e0 nh\u1eefng th\u00f4ng tin c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong h\u1ed3 s\u01a1 c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i.<\/p>\n

                6.2. Chu\u1ea9n b\u1ecb \u0111\u00fang gi\u1ea5y t\u1edd ch\u1ee9ng minh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ea5p l\u1ea1i<\/h3>\n

                M\u1ed7i tr\u01b0\u1eddng h\u1ee3p c\u1ea5p l\u1ea1i s\u1ebd c\u1ea7n gi\u1ea5y t\u1edd ch\u1ee9ng minh kh\u00e1c nhau. V\u00ed d\u1ee5, tr\u01b0\u1eddng h\u1ee3p m\u1ea5t gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1ebd kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb r\u00e1ch, h\u1ecfng ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin c\u00e1 nh\u00e2n. V\u00ec v\u1eady, ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/p>\n

                6.3. Ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c s\u1edbm<\/h3>\n

                Khi ph\u00e1t hi\u1ec7n gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, h\u01b0 h\u1ecfng ho\u1eb7c th\u00f4ng tin tr\u00ean gi\u1ea5y kh\u00f4ng c\u00f2n ch\u00ednh x\u00e1c, ki\u1ec3m to\u00e1n vi\u00ean n\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t. Kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi c\u1ea7n d\u00f9ng gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c.<\/p>\n

                6.4. Theo d\u00f5i ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1 th\u01b0\u1eddng xuy\u00ean<\/h3>\n

                N\u1ebfu n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn ho\u1eb7c n\u1ed9p th\u00f4ng qua doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb n\u00ean th\u01b0\u1eddng xuy\u00ean theo d\u00f5i t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd h\u1ed3 s\u01a1. Vi\u1ec7c n\u00e0y gi\u00fap k\u1ecbp th\u1eddi b\u1ed5 sung gi\u1ea5y t\u1edd n\u1ebfu c\u01a1 quan ti\u1ebfp nh\u1eadn c\u00f3 y\u00eau c\u1ea7u.<\/p>\n

                6.5. L\u01b0u gi\u1eef b\u1ea3n sao h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p<\/h3>\n

                Sau khi n\u1ed9p h\u1ed3 s\u01a1, ki\u1ec3m to\u00e1n vi\u00ean n\u00ean l\u01b0u l\u1ea1i b\u1ea3n sao \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb, gi\u1ea5y t\u1edd ch\u1ee9ng minh, \u1ea3nh h\u1ed3 s\u01a1 v\u00e0 bi\u00ean nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 n\u1ebfu c\u00f3. Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap thu\u1eadn ti\u1ec7n h\u01a1n khi \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c kh\u00e1c v\u1ec1 sau.<\/p>\n

                VII. K\u1ebft lu\u1eadn<\/h2>\n

                Th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/strong> n\u0103m 2026 l\u00e0 th\u1ee7 t\u1ee5c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean khi gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t, h\u01b0 h\u1ecfng ho\u1eb7c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin. N\u1ebfu n\u1eafm r\u00f5 tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p l\u1ea1i, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi l\u00e0m th\u1ee7 t\u1ee5c. Nh\u1edd \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c nhi\u1ec1u sai s\u00f3t kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n

                Trong b\u1ed1i c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n ng\u00e0y c\u00e0ng y\u00eau c\u1ea7u cao v\u1ec1 t\u00ednh tu\u00e2n th\u1ee7, vi\u1ec7c duy tr\u00ec hi\u1ec7u l\u1ef1c c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. V\u00ec v\u1eady, khi ph\u00e1t sinh nhu c\u1ea7u c\u1ea5p l\u1ea1i, c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c k\u1ecbp th\u1eddi \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p di\u1ec5n ra li\u00ean t\u1ee5c, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 an to\u00e0n v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.<\/p>","protected":false},"excerpt":{"rendered":"

                Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ecb m\u1ea5t,..<\/p>\n","protected":false},"author":1,"featured_media":15816,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026: h\u1ed3 s\u01a1, quy tr\u00ecnh, th\u1eddi gian gi\u1ea3i quy\u1ebft v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026[:]\" \/>\n<meta property=\"og:description\" content=\"T\u00ecm hi\u1ec3u th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026: h\u1ed3 s\u01a1, quy tr\u00ecnh, th\u1eddi gian gi\u1ea3i quy\u1ebft v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-23T04:04:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/06\/AN-ANH-WEBSITE-2026-06-23T100958.824.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"18 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026\",\"datePublished\":\"2026-06-23T04:04:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\\\/\"},\"wordCount\":4747,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/AN-ANH-WEBSITE-2026-06-23T100958.824.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cap-lai-giay-chung-nhan-dang-ky-hanh-nghe-kiem-toan\\\/\",\"name\":\"[:vi]C\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u0103m 2026[:] - 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