{"id":3261,"date":"2023-02-14T10:13:06","date_gmt":"2023-02-14T10:13:06","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=3261"},"modified":"2023-03-15T04:30:34","modified_gmt":"2023-03-15T04:30:34","slug":"chung-chi-hanh-nghe-ke-toan","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/","title":{"rendered":"Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u1eadp nh\u1eadt th\u00f4ng tin m\u1edbi nh\u1ea5t 2023"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n<\/mark><\/a><\/strong> l\u00e0 minh ch\u1ee9ng c\u1ee5 th\u1ec3 cho ki\u1ebfn th\u1ee9c v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ee7a k\u1ebf to\u00e1n vi\u00ean. V\u1eady ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00f3 nh\u1eefng quy \u0111\u1ecbnh g\u00ec khi h\u1ecdc v\u00e0 thi ch\u1ee9ng ch\u1ec9 n\u00e0y? C\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/blog\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Vieclamketoan<\/mark><\/strong><\/a> t\u00ecm hi\u1ec3u k\u1ef9 qua b\u00e0i vi\u1ebft sau!<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 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 \" >Table of Contents<\/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=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69cfeafc61b38\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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><\/label><input aria-label=\"Toggle\" aria-label=\"item-69cfeafc61b38\"  type=\"checkbox\" id=\"item-69cfeafc61b38\"><\/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:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Chung_chi_hanh_nghe_ke_toan_la_gi\" title=\"Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Tong_hop_cac_dieu_kien_thi_chung_chi_hanh_nghe_ke_toan\" title=\"T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \">T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf 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-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Tieu_chuan_dao_duc_nghe_nghiep\" title=\"Ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p\">Ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Tieu_chuan_trinh_do_chuyen_mon\" title=\"Ti\u00eau chu\u1ea9n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n\">Ti\u00eau chu\u1ea9n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Dieu_kien_ve_tham_nien_cong_tac\" title=\"\u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u00e2m ni\u00ean c\u00f4ng t\u00e1c\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u00e2m ni\u00ean c\u00f4ng t\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Cap_nhat_nhung_quy_dinh_moi_nhat_ve_chung_chi_ke_toan_vien\" title=\"C\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean\">C\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Noi_dung_thi\" title=\"N\u1ed9i dung thi\">N\u1ed9i dung thi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Hinh_thuc_thoi_luong_lam_bai_thi\" title=\"H\u00ecnh th\u1ee9c, th\u1eddi l\u01b0\u1ee3ng l\u00e0m b\u00e0i thi&nbsp;\">H\u00ecnh th\u1ee9c, th\u1eddi l\u01b0\u1ee3ng l\u00e0m b\u00e0i thi&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Ho_so_du_thi\" title=\"H\u1ed3 s\u01a1 d\u1ef1 thi&nbsp;\">H\u1ed3 s\u01a1 d\u1ef1 thi&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Nhung_cau_hoi_thuong_gap_ve_thi_chung_chi_CPA\" title=\"Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thi ch\u1ee9ng ch\u1ec9 CPA\">Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thi ch\u1ee9ng ch\u1ec9 CPA<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Le_phi_thi_la_bao_nhieu_va_thi_bao_lau_co_bang\" title=\"L\u1ec7 ph\u00ed thi l\u00e0 bao nhi\u00eau v\u00e0 thi bao l\u00e2u c\u00f3 b\u1eb1ng?\">L\u1ec7 ph\u00ed thi l\u00e0 bao nhi\u00eau v\u00e0 thi bao l\u00e2u c\u00f3 b\u1eb1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Hanh_nghe_ke_toan_ma_khong_co_CPA_co_sao_khong\" title=\"H\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 CPA c\u00f3 sao kh\u00f4ng?\">H\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 CPA c\u00f3 sao kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Chung_chi_co_thoi_han_bao_lau\" title=\"Ch\u1ee9ng ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n bao l\u00e2u?&nbsp;\">Ch\u1ee9ng ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n bao l\u00e2u?&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#Trong_truong_hop_nao_chung_chi_mat_hieu_luc\" title=\"Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o ch\u1ee9ng ch\u1ec9 m\u1ea5t hi\u1ec7u l\u1ef1c ?\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o ch\u1ee9ng ch\u1ec9 m\u1ea5t hi\u1ec7u l\u1ef1c ?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chung_chi_hanh_nghe_ke_toan_la_gi\"><\/span><strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n hay c\u00f2n g\u1ecdi l\u00e0 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean (CPA: Certified Public Accountant). \u0110\u00e2y l\u00e0 v\u0103n b\u1eb1ng \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh sau khi th\u00ed sinh ho\u00e0n th\u00e0nh b\u00e0i thi \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c d\u1ef1a theo ti\u00eau chu\u1ea9n c\u1ee7a B\u1ed9.&nbsp;<\/p>\n\n\n\n<p>Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean r\u1ea5t c\u1ea7n thi\u1ebft cho k\u1ebf to\u00e1n tr\u01b0\u1edfng, k\u1ebf to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp th\u1eddi v\u1ee5, k\u1ebf to\u00e1n vi\u00ean c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ch\u1ee9ng ch\u1ec9 l\u00e0 minh ch\u1ee9ng r\u00f5 r\u00e0ng nh\u1ea5t cho k\u1ef9 n\u0103ng, ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n\n\n\n<p>T\u00ecm hi\u1ec3u th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/hoc-chung-chi-ke-toan-co-xin-duoc-viec-khong\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ecdc Ch\u1ee9ng Ch\u1ec9 K\u1ebf To\u00e1n C\u00f3 Xin \u0110\u01b0\u1ee3c Vi\u1ec7c Kh\u00f4ng? H\u1ecdc Ch\u1ee9ng Ch\u1ec9 N\u00e0o?<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-2-1.jpg\" alt=\"chung-chi-hanh-nghe-ke-toan-topcv-2\" class=\"wp-image-3335\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-2-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-2-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-2-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean r\u1ea5t c\u1ea7n thi\u1ebft cho k\u1ebf to\u00e1n tr\u01b0\u1edfng, k\u1ebf to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp th\u1eddi v\u1ee5, k\u1ebf to\u00e1n vi\u00ean c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tong_hop_cac_dieu_kien_thi_chung_chi_hanh_nghe_ke_toan\"><\/span><strong>T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00f3 ch\u1ee9ng ch\u1ec9 CPA kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n kh\u1eb3ng \u0111\u1ecbnh n\u0103ng l\u1ef1c m\u00e0 c\u00f2n l\u00e0 l\u1ee3i th\u1ebf v\u1edbi nh\u1eefng \u1ee9ng vi\u00ean \u0111ang t\u00ecm ki\u1ebfm c\u00f4ng vi\u1ec7c. B\u1edfi nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1ebd \u01b0u ti\u00ean nh\u1eefng nh\u00e2n s\u1ef1 c\u00f3 n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc, c\u00f3 s\u1ef1 \u0111\u1ea7u t\u01b0 cho vi\u1ec7c h\u1ecdc v\u00e0 n\u00e2ng cao chuy\u00ean m\u00f4n.<\/p>\n\n\n\n<p>V\u1eady n\u00ean c\u00e1c \u0111i\u1ec1u ki\u1ec7n thi ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m. C\u1ee5 th\u1ec3, theo \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 91\/2017\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 129\/2012\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd thi c\u1eed v\u00e0 c\u1ea5p<strong> <\/strong>ch\u1ee9ng ch\u1ec9 CPA, \u0111\u1ed1i t\u01b0\u1ee3ng tham gia thi c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_dao_duc_nghe_nghiep\"><\/span><strong>Ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng d\u1ef1 thi ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c, li\u00eam khi\u1ebft trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c. C\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_trinh_do_chuyen_mon\"><\/span><strong>Ti\u00eau chu\u1ea9n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed1t nghi\u1ec7p c\u00e1c chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>T\u1ed1t nghi\u1ec7p c\u00e1c ng\u00e0nh h\u1ecdc kh\u00e1c v\u1edbi s\u1ed1 l\u01b0\u1ee3ng ti\u1ebft h\u1ecdc c\u00e1c m\u00f4n: K\u1ebf to\u00e1n, Ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n, Thu\u1ebf chi\u1ebfm \u00edt nh\u1ea5t 7% t\u1ed5ng th\u1eddi l\u01b0\u1ee3ng h\u1ecdc<\/li>\n\n\n\n<li>S\u1edf h\u1eefu v\u0103n b\u1eb1ng ng\u00e0nh h\u1ecdc kh\u00e1c, ho\u00e0n th\u00e0nh c\u00e1c kh\u00f3a h\u1ecdc v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n do 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\u1ea5p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nganh-ke-toan-hoc-nhung-mon-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Gi\u1ea3i \u0110\u00e1p Nhanh \u2013 Sinh Vi\u00ean Ng\u00e0nh K\u1ebf To\u00e1n H\u1ecdc Nh\u1eefng M\u00f4n G\u00ec?<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-3-1.jpg\" alt=\"chung-chi-hanh-nghe-ke-toan-topcv-3\" class=\"wp-image-3337\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-3-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-3-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-3-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_tham_nien_cong_tac\"><\/span><strong>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u00e2m ni\u00ean c\u00f4ng t\u00e1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00ed sinh \u0111\u0103ng k\u00fd d\u1ef1 thi ph\u1ea3i c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n <strong>t\u1ed1i thi\u1ec3u 36 th\u00e1ng<\/strong>. Th\u1eddi gian c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1eeb th\u00e1ng t\u1ed1t nghi\u1ec7p tr\u00ean b\u1eb1ng \u0110\u1ea1i h\u1ecdc \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd d\u1ef1 thi.<\/li>\n\n\n\n<li>Th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn bao g\u1ed3m th\u1eddi gian c\u00f4ng t\u00e1c t\u1ea1i c\u00e1c v\u1ecb tr\u00ed: Tr\u1ee3 l\u00fd ki\u1ec3m to\u00e1n t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb kinh doanh, th\u1eddi gian l\u00e0m ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ki\u1ec3m To\u00e1n Vi\u00ean L\u00e0 G\u00ec? C\u00e1c Ti\u00eau Chu\u1ea9n \u0110\u1ec3 Tr\u1edf Th\u00e0nh Ki\u1ec3m To\u00e1n?<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cap_nhat_nhung_quy_dinh_moi_nhat_ve_chung_chi_ke_toan_vien\"><\/span><strong>C\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 chu\u1ea9n b\u1ecb cho qu\u00e1 tr\u00ecnh thi, b\u1ea1n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Noi_dung_thi\"><\/span><strong>N\u1ed9i dung thi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Th\u00ed sinh d\u1ef1 thi ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng m\u00f4n thi sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;Ph\u00e1p lu\u1eadt v\u1ec1 kinh t\u1ebf v\u00e0 Lu\u1eadt doanh nghi\u1ec7p<\/li>\n\n\n\n<li>&nbsp;T\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u00e2ng cao<\/li>\n\n\n\n<li>&nbsp;Thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf n\u00e2ng cao<\/li>\n\n\n\n<li>&nbsp;K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00e2ng cao<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_thoi_luong_lam_bai_thi\"><\/span><strong>H\u00ecnh th\u1ee9c, th\u1eddi l\u01b0\u1ee3ng l\u00e0m b\u00e0i thi&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ea5t c\u1ea3 c\u00e1c m\u00f4n \u0111\u1ec1u thi vi\u1ebft<\/li>\n\n\n\n<li>M\u00f4n ngo\u1ea1i ng\u1eef : 120 ph\u00fat<\/li>\n\n\n\n<li>C\u00e1c m\u00f4n c\u00f2n l\u1ea1i: 180 ph\u00fat&nbsp;<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-4-1.jpg\" alt=\"chung-chi-hanh-nghe-ke-toan-topcv-4\" class=\"wp-image-3338\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-4-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-4-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-4-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ho_so_du_thi\"><\/span><strong>H\u1ed3 s\u01a1 d\u1ef1 thi&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo \u0110i\u1ec1u 5 c\u1ee7a Th\u00f4ng t\u01b0 91\/2017\/TT-BTC, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean h\u1ee3p l\u1ec7 g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Phi\u1ebfu \u0111\u0103ng k\u00fd d\u1ef1 thi \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi c\u01a1 quan l\u00e0m vi\u1ec7c hi\u1ec7n t\u1ea1i ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n \u0111\u1ecba ph\u01b0\u01a1ng theo h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa, \u1ea3nh m\u00e0u 3\u00d74 \u0111\u00e3 c\u00f3 d\u1ea5u gi\u00e1p lai, gi\u1ea5y x\u00e1c nh\u1eadn c\u00f4ng t\u00e1c t\u1eeb c\u00e1c doanh nghi\u1ec7p<\/li>\n\n\n\n<li>B\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, passport<\/li>\n\n\n\n<li>S\u01a1 y\u1ebfu l\u00fd l\u1ecbch \u0111\u01b0\u1ee3c c\u01a1 quan ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng x\u00e1c th\u1ef1c<\/li>\n\n\n\n<li>B\u1ea3n sao c\u00e1c v\u0103n b\u1eb1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh<\/li>\n\n\n\n<li>N\u1ebfu th\u00ed sinh d\u1ef1 thi n\u1ed9p v\u0103n b\u1eb1ng ng\u00e0nh kh\u00e1c, c\u1ea7n k\u00e8m theo b\u1ea3ng \u0111i\u1ec3m ch\u00fa th\u00edch \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ebft h\u1ecdc c\u00e1c m\u00f4n.&nbsp;<\/li>\n\n\n\n<li>3 \u1ea3nh m\u00e0u 3\u00d74cm ch\u1ee5p m\u1edbi trong v\u00f2ng 6 th\u00e1ng v\u00e0 2 phong b\u00ec d\u00e1n tem ghi h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi nh\u1eadn<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_thi_chung_chi_CPA\"><\/span><strong>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thi ch\u1ee9ng ch\u1ec9 CPA<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Le_phi_thi_la_bao_nhieu_va_thi_bao_lau_co_bang\"><\/span><strong>L\u1ec7 ph\u00ed thi l\u00e0 bao nhi\u00eau v\u00e0 thi bao l\u00e2u c\u00f3 b\u1eb1ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>L\u1ec7 ph\u00ed thi m\u1ed7i m\u00f4n thi l\u00e0 200.000 \u0111\u1ed3ng. V\u1edbi 4 m\u00f4n, th\u00ed sinh c\u1ea7n n\u1ed9p 800.000 \u0111\u1ed3ng \u0111\u1ec3 tham d\u1ef1 k\u00ec thi. Ch\u1ee9ng ch\u1ec9 s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn th\u00ed sinh trong v\u00f2ng 60 ng\u00e0y t\u1eeb khi c\u00f3 k\u1ebft qu\u1ea3 \u0111\u1ea1t.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-5-1.jpg\" alt=\"Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n\" class=\"wp-image-3339\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-5-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-5-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-5-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hanh_nghe_ke_toan_ma_khong_co_CPA_co_sao_khong\"><\/span><strong>H\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 CPA c\u00f3 sao kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 105\/2013\/N\u0110-CP, c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 s\u1ebd ch\u1ecbu m\u1ee9c ph\u1ea1t 20.000.000 \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng. V\u1eady n\u00ean n\u1ebfu b\u1ea1n \u0111ang mu\u1ed1n th\u0103ng ti\u1ebfn l\u00ean k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c mu\u1ed1n c\u00f3 c\u00f4ng vi\u1ec7c t\u1ed1t th\u00ec c\u1ea7n l\u01b0u t\u00e2m v\u1ec1 vi\u1ec7c thi ch\u1ee9ng ch\u1ec9 n\u00e0y nh\u00e9.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-acca\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ch\u1ee9ng Ch\u1ec9 ACCA L\u00e0 G\u00ec? H\u1ecdc ACCA C\u00f3 L\u1ee3i \u00cdch G\u00ec? C\u01a1 H\u1ed9i Ngh\u1ec1 Nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chung_chi_co_thoi_han_bao_lau\"><\/span><strong>Ch\u1ee9ng ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n bao l\u00e2u?&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>D\u1ef1a theo \u0111i\u1ec1u 6, m\u1ee5c 2, th\u00f4ng t\u01b0 s\u1ed1 202\/2012\/TT &#8211; BTC: Th\u1eddi h\u1ea1n c\u1ee7a ch\u1ee9ng ch\u1ec9 t\u1ed1i \u0111a 5 n\u0103m (60 th\u00e1ng). Nh\u01b0ng kh\u00f4ng qu\u00e1 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m th\u1ee9 n\u0103m k\u1ec3 t\u1eeb n\u0103m ch\u1ee9ng ch\u1ec9 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<p>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n c\u00f3 th\u1eddi h\u1ea1n t\u1ed1i \u0111a 5 n\u0103m (60 th\u00e1ng) nh\u01b0ng kh\u00f4ng qu\u00e1 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m th\u1ee9 n\u0103m k\u1ec3 t\u1eeb n\u0103m ch\u1ee9ng ch\u1ec9 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trong_truong_hop_nao_chung_chi_mat_hieu_luc\"><\/span><strong>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o ch\u1ee9ng ch\u1ec9 m\u1ea5t hi\u1ec7u l\u1ef1c ?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo \u0111i\u1ec1u 9 th\u00f4ng t\u01b0 296\/2016\/TT &#8211; BTC, ch\u1ee9ng ch\u1ec9 s\u1ebd kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft h\u1ea1n<\/li>\n\n\n\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n b\u1ecb thu h\u1ed3i<\/li>\n\n\n\n<li>Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng c\u1ee7a k\u1ebf to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb, h\u1ebft hi\u1ec7u l\u1ef1c.<\/li>\n\n\n\n<li>K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian v\u1edbi doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ghi tr\u00ean ch\u1ee9ng ch\u1ec9.<\/li>\n\n\n\n<li>V\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-6-1.jpg\" alt=\"chung-chi-hanh-nghe-ke-toan-topcv-6\" class=\"wp-image-3340\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-6-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-6-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-6-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n m\u1ea5t hi\u1ec7u l\u1ef1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Nh\u01b0 v\u1eady b\u00e0i vi\u1ebft trong chuy\u00ean m\u1ee5c <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\">chia s\u1ebb kinh nghi\u1ec7m<\/a><\/strong> \u0111\u00e3 mang \u0111\u1ebfn cho b\u1ea1n th\u00f4ng tin c\u1ee5 th\u1ec3 v\u1ec1 <strong>ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n. <\/strong>V\u1edbi ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 tin \u1ee9ng tuy\u1ec3n \u1edf r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Ch\u00ednh v\u00ec v\u1eady, h\u00e3y nhanh ch\u00f3ng l\u00ean k\u1ebf ho\u1ea1ch thi ch\u1ee9ng ch\u1ec9 \u0111\u1ec3 m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m cho b\u1ea3n th\u00e2n. \u0110\u1eebng qu\u00ean truy c\u1eadp ngay <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">TopCV<\/mark><\/strong><\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng c\u01a1 h\u1ed9i <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan-kiem-toan-c10028\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/mark><\/strong> m\u1edbi nh\u1ea5t nh\u00e9!<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/cv-xin-viec-ke-toan-noi-bo\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u01b0\u1edbng D\u1eabn Vi\u1ebft CV Xin Vi\u1ec7c K\u1ebf To\u00e1n N\u1ed9i B\u1ed9 Chi Ti\u1ebft Cho Newbie<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 minh ch\u1ee9ng c\u1ee5 th\u1ec3 cho ki\u1ebfn th\u1ee9c v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ee7a k\u1ebf to\u00e1n vi\u00ean. V\u1eady ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00f3 nh\u1eefng quy \u0111\u1ecbnh g\u00ec khi h\u1ecdc v\u00e0 thi ch\u1ee9ng ch\u1ec9 n\u00e0y? C\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u k\u1ef9 qua b\u00e0i vi\u1ebft sau! Ch\u1ee9ng ch\u1ec9 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[942,943,1007,944,1005,945,1006],"class_list":["post-3261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-chung-chi-hanh-nghe-ke-toan","tag-chung-chi-hanh-nghe-ke-toan-la-gi","tag-chung-chi-hanh-nghe-ke-toan-thi-may-mon","tag-chung-chi-ke-toan-vien","tag-chung-chi-ke-toan-vien-la-gi","tag-dieu-kien-thi-chung-chi-hanh-nghe-ke-toan","tag-le-phi-thi-chung-chi-hanh-nghe-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u1eadp nh\u1eadt th\u00f4ng tin m\u1edbi nh\u1ea5t 2023<\/title>\n<meta name=\"description\" content=\"B\u1ea1n mu\u1ed1n thi ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng bi\u1ebft b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u? H\u00e3y \u0111\u1ec3 b\u00e0i vi\u1ebft mang \u0111\u1ebfn th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh c\u1ea7n l\u01b0u \u00fd nh\u00e9\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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H\u00e3y \u0111\u1ec3 b\u00e0i vi\u1ebft mang \u0111\u1ebfn th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh c\u1ea7n l\u01b0u \u00fd nh\u00e9\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/\" \/>\n<meta property=\"og:site_name\" content=\"vieclamketoan\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-14T10:13:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-15T04:30:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/02\/chung-chi-hanh-nghe-ke-toan-topcv-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"TOPCV CTV\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"TOPCV CTV\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-hanh-nghe-ke-toan\/\"},\"author\":{\"name\":\"TOPCV CTV\",\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/#\/schema\/person\/26bfbfa2f8853c1368fe91452b20629b\"},\"headline\":\"Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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