{"id":2561,"date":"2025-04-18T09:40:54","date_gmt":"2025-04-18T09:40:54","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2561"},"modified":"2025-04-18T10:03:54","modified_gmt":"2025-04-18T10:03:54","slug":"huong-dan-luat-kiem-toan-doc-lap-nghi-dinh-90-2025-nd-cp-sua-doi-nghi-dinh-17-2012-nd-cp","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/huong-dan-luat-kiem-toan-doc-lap-nghi-dinh-90-2025-nd-cp-sua-doi-nghi-dinh-17-2012-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp &#8211; Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>H\u01af\u1edaNG D\u1eaaN LU\u1eacT KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP &#8211; NGH\u1eca \u0110\u1ecaNH 90\/2025\/N\u0110-CP S\u1eecA \u0110\u1ed4I NGH\u1eca \u0110\u1ecaNH 17\/2012\/N\u0110-CP <\/strong><\/h4>\n<p>Ng\u00e0y 14\/4\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14 th\u00e1ng 4 n\u0103m 2025. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung nh\u01b0 sau:<\/p>\n<p><strong><em>I\/ M\u1ede R\u1ed8NG \u0110\u1ed0I T\u01af\u1ee2NG B\u1eaeT BU\u1ed8C KI\u1ec2M TO\u00c1N<\/em><\/strong><\/p>\n<p>B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m n\u1ebfu \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed:<\/p>\n<ul>\n<li>S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi (\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng \u201cs\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i &#8211; to\u00e0n b\u1ed9 lao \u0111\u1ed9ng do \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd v\u00e0 tr\u1ea3 l\u01b0\u01a1ng c\u00f3 tham gia BHXH\u201d c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u00e1ng trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 chia cho 12 th\u00e1ng);<\/li>\n<li>T\u1ed5ng doanh thu trong n\u0103m tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng (theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n);<\/li>\n<li>T\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng (theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n).<\/li>\n<\/ul>\n<p><strong><em>II\/ MI\u1ec4N KI\u1ec2M TO\u00c1N B\u1eaeT BU\u1ed8C<\/em><\/strong><\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn s\u1ebd kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho \u0111\u1ebfn khi th\u1ecfa m\u00e3n l\u1ea1i c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean.<\/p>\n<p><strong><em>III\/ THAY \u0110\u1ed4I TH\u1edcI H\u1ea0N K\u00dd KI\u1ec2M TO\u00c1N LI\u00caN T\u1ee4C<\/em><\/strong><\/p>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t \u0111\u01a1n v\u1ecb qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c thay v\u00ec 3 n\u0103m li\u00ean t\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP.<\/p>\n<p><strong><em>IV\/ QUY \u0110\u1ecaNH CHUY\u1ec2N TI\u1ebeP<\/em><\/strong><\/p>\n<ul>\n<li>Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 k\u00fd b\u00e1o c\u00e1o tr\u01b0\u1edbc ng\u00e0y 01\/01\/2025 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c k\u00fd \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n 5 n\u0103m li\u00ean t\u1ee5c;<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh n\u0103m 2024 ph\u00f9 h\u1ee3p ti\u00eau ch\u00ed doanh nghi\u1ec7p l\u1edbn s\u1ebd \u00e1p d\u1ee5ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 tr\u1edf \u0111i.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u01af\u1edaNG D\u1eaaN LU\u1eacT KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP &#8211; NGH\u1eca \u0110\u1ecaNH 90\/2025\/N\u0110-CP S\u1eecA \u0110\u1ed4I NGH\u1eca \u0110\u1ecaNH 17\/2012\/N\u0110-CP Ng\u00e0y 14\/4\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-2561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=2561"}],"version-history":[{"count":0,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2561\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2556"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}