{"id":19876,"date":"2015-12-25T05:49:59","date_gmt":"2015-12-25T05:49:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19876"},"modified":"2016-12-07T06:35:10","modified_gmt":"2016-12-07T06:35:10","slug":"nhung-thay-doi-giay-phep-hanh-nghe-dich-vu-ke-toan-phai-thong-bao-voi-bo-tai-chinh-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19876","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh theo Lu\u1eadt K\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"Nh\u1eefng<\/span><\/h2>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb Nh\u1eefng thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi \u00a0B\u1ed9 T\u00e0i ch\u00ednh theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

1. Nh\u1eefng thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 66 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> quy \u0111\u1ecbnh nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n

“1. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh:<\/em><\/span><\/p>\n

a) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

b) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t, m\u1ed9t s\u1ed1 ho\u1eb7c to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt n\u00e0y;<\/em><\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

d) Gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean;<\/em><\/span><\/p>\n

\u0111) T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/em><\/span><\/p>\n

e) Th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/em><\/span><\/p>\n

g) Th\u1ef1c hi\u1ec7n vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3.<\/em><\/span><\/p>\n

2. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh:<\/em><\/span><\/p>\n

a) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/em><\/span><\/p>\n

b) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a h\u1ed9 kinh doanh;<\/em><\/span><\/p>\n

c) T\u1ea1m ng\u1eebng ho\u1eb7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.”<\/em><\/span><\/p>\n

2.\u00a0Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 67 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n