{"id":2481,"date":"2023-04-09T16:05:02","date_gmt":"2023-04-09T08:35:02","guid":{"rendered":"https:\/\/t81store.com\/?p=2481"},"modified":"2023-04-21T15:09:28","modified_gmt":"2023-04-21T07:39:28","slug":"thanh-lap-va-hoat-dong-doi-voi-cong-ty-hop-danh-kiem-toan","status":"publish","type":"post","link":"https:\/\/luatsu911.vn\/?p=2481","title":{"rendered":"Th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n"},"content":{"rendered":"<p><strong>1.\u00a0<\/strong><strong>Ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n:<\/strong><\/p>\n<p>a) C\u00f4ng ty h\u1ee3p danh\u00a0ki\u1ec3m to\u00e1n th\u00e0nh l\u1eadp\u00a0v\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20, \u0110i\u1ec1u 23 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 105\/2004\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 133\/2005\/N\u0110-CP;<\/p>\n<p>b) C\u00f4ng ty h\u1ee3p danh\u00a0ki\u1ec3m to\u00e1n\u00a0c\u00f3 th\u00e0nh vi\u00ean h\u1ee3p danh v\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n. S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean h\u1ee3p danh \u00edt nh\u1ea5t l\u00e0 hai ng\u01b0\u1eddi.\u00a0Th\u00e0nh vi\u00ean h\u1ee3p danh<strong>\u00a0<\/strong>ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n. Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u00f3 th\u1ec3 l\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n.<\/p>\n<p>c) Th\u00e0nh vi\u00ean h\u1ee3p danh ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 Ph\u1ea7n III\u00a0Th\u00f4ng\u00a060\/2006\/TT-BTC.<\/p>\n<p>d) Khi\u00a0th\u00e0nh l\u1eadp v\u00e0 trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 3 ng\u01b0\u1eddi c\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, trong \u0111\u00f3 c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c) v\u00e0 \u00edt nh\u1ea5t m\u1ed9t th\u00e0nh vi\u00ean h\u1ee3p danh kh\u00e1c.<\/p>\n<p><strong>2.\u00a0<\/strong><strong>Ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean h\u1ee3p danh:<\/strong><\/p>\n<p>a) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p\u00a0k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n\u00a0theo quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c; trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/p>\n<p>b) Th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u01b0\u1ee3c c\u1eed l\u00e0m\u00a0Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c)\u00a0c\u00f4ng ty ph\u1ea3i c\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ph\u1ea3i c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 ki\u1ec3m to\u00e1n t\u1eeb 3 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p\u00a0Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, ph\u1ea3i g\u00f3p \u00edt nh\u1ea5t l\u00e0 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7; kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f9ng l\u00fac tham gia qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u01a1 quan kh\u00e1c.<\/p>\n<p>c) Th\u00e0nh vi\u00ean h\u1ee3p danh tr\u1ef1c ti\u1ebfp ph\u1ee5 tr\u00e1ch d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3\u00a0Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n\u00a0vi\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n c\u00f3 \u0111\u0103ng k\u00fd kinh doanh c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 (nh\u01b0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n&#8230;) th\u00ec th\u00e0nh vi\u00ean h\u1ee3p danh tr\u1ef1c ti\u1ebfp ph\u1ee5 tr\u00e1ch c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00f3 ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>d) C\u00f3 tham gia\u00a0g\u00f3p v\u1ed1n\u00a0v\u00e0o c\u00f4ng ty;<\/p>\n<p>\u0111) Th\u00e0nh vi\u00ean h\u1ee3p danh, ng\u01b0\u1eddi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh ph\u1ea3i tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty.<\/p>\n<p><strong>3.\u00a0<\/strong><strong>Th\u00e0nh vi\u00ean h\u1ee3p danh m\u1edbi \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn v\u00e0o c\u00f4ng ty ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u<\/strong>ki\u1ec7n \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean h\u1ee3p danh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 Ph\u1ea7n IIITh\u00f4ng\u00a060\/2006\/TT-BTC\u00a0v\u00e0 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ch\u1ea5p nh\u1eadn.<\/p>\n<p><strong>4.\u00a0Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean h\u1ee3p danh ch\u1ebft ho\u1eb7c b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft th\u00ec ng\u01b0\u1eddi th\u1eeba<\/strong>\u00a0k\u1ebf theo di ch\u00fac ho\u1eb7c theo ph\u00e1p lu\u1eadt c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00f3 c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh th\u00e0nh vi\u00ean h\u1ee3p danh c\u1ee7a c\u00f4ng ty n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean h\u1ee3p danh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 Ph\u1ea7n III\u00a0Th\u00f4ng\u00a060\/2006\/TT-BTC\u00a0v\u00e0 \u0111\u01b0\u1ee3c\u00a0H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean\u00a0ch\u1ea5p thu\u1eadn. N\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n,\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0quy \u0111\u1ecbnh cho th\u00e0nh vi\u00ean h\u1ee3p danh th\u00ec c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c y\u00eau c\u1ea7u c\u00f4ng ty ho\u00e0n tr\u1ea3 s\u1ed1 v\u1ed1n g\u00f3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><strong>5.\u00a0<\/strong><strong>Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 c\u00e1 nh\u00e2n b\u1ecb ch\u1ebft ho\u1eb7c b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft th\u00ec<\/strong>\u00a0ng\u01b0\u1eddi th\u1eeba k\u1ebf theo di ch\u00fac ho\u1eb7c theo ph\u00e1p lu\u1eadt c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00f3 l\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u1ee7a c\u00f4ng ty.<\/p>\n<p><strong>6.\u00a0M\u1ed9t th\u00e0nh vi\u00ean h\u1ee3p danh s\u1ebd b\u1ecb khai tr\u1eeb kh\u1ecfi c\u00f4ng ty, sau khi \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a t\u1ea5t c\u1ea3<\/strong>c\u00e1c th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i; ho\u1eb7c n\u1ebfu th\u00e0nh vi\u00ean \u0111\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt, vi ph\u1ea1m \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 b\u1ecb B\u1ed9 T\u00e0i ch\u00ednh thu h\u1ed3i Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n<p><strong>7.\u00a0<\/strong><strong>Khi th\u00e0nh vi\u00ean h\u1ee3p danh do gi\u00e0 y\u1ebfu ho\u1eb7c do nh\u1eefng nguy\u00ean nh\u00e2n kh\u00e1c kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c<\/strong>\u00a0h\u00e0nh ngh\u1ec1 c\u00f3 th\u1ec3 cho ph\u00e9p ng\u01b0\u1eddi kh\u00e1c ti\u1ebfp nh\u1eadn quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u1edf th\u00e0nh th\u00e0nh vi\u00ean h\u1ee3p danh n\u1ebfu ng\u01b0\u1eddi n\u00e0y c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean h\u1ee3p danh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 Ph\u1ea7n III\u00a0Th\u00f4ng\u00a060\/2006\/TT-BTC\u00a0v\u00e0 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ch\u1ea5p thu\u1eadn.<\/p>\n<p><strong>8.\u00a0Th\u00e0nh vi\u00ean h\u1ee3p danh c\u00f3 th\u1ec3 chuy\u1ec3n th\u00e0nh th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n nh\u01b0ng v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch<\/strong>\u00a0nhi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong th\u1eddi gian l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p danh. Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 chuy\u1ec3n\u00a0th\u00e0nh th\u00e0nh\u00a0vi\u00ean h\u1ee3p danh n\u1ebfu t\u1ef1 nguy\u1ec7n, \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean h\u1ee3p danh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 Ph\u1ea7n IIITh\u00f4ng\u00a060\/2006\/TT-BTC\u00a0v\u00e0 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ch\u1ea5p thu\u1eadn.<\/p>\n<p><strong>9.\u00a0\u0110i\u1ec1u l\u1ec7 c\u00f4ng ty ph\u1ea3i quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nguy\u00ean t\u1eafc c\u1eed th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n<\/strong>cho c\u00f4ng ty k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (nh\u01b0 th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0m Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c) ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n) v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.\u00a0Ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n: a) C\u00f4ng ty h\u1ee3p danh\u00a0ki\u1ec3m to\u00e1n th\u00e0nh l\u1eadp\u00a0v\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20, \u0110i\u1ec1u 23 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 105\/2004\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 133\/2005\/N\u0110-CP; b) C\u00f4ng ty h\u1ee3p danh\u00a0ki\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,19],"tags":[],"class_list":["post-2481","post","type-post","status-publish","format-standard","has-post-thumbnail","category-thanh-lap-cong-ty-co-phan","category-thanh-lap-cong-ty-tnhh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n - Lu\u1eadt S\u01b0 911- Lu\u1eadt s\u01b0 v\u1ec1 Blockchain, crypto, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m&amp;a, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/luatsu911.vn\/?p=2481\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n - Lu\u1eadt S\u01b0 911- Lu\u1eadt s\u01b0 v\u1ec1 Blockchain, crypto, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m&amp;a, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf\" \/>\n<meta property=\"og:description\" content=\"1.\u00a0Ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh ki\u1ec3m to\u00e1n: a) C\u00f4ng ty h\u1ee3p danh\u00a0ki\u1ec3m to\u00e1n th\u00e0nh l\u1eadp\u00a0v\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20, \u0110i\u1ec1u 23 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 105\/2004\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 133\/2005\/N\u0110-CP; 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