{"id":1226,"date":"2020-07-07T13:44:18","date_gmt":"2020-07-07T13:44:18","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=1226"},"modified":"2025-12-16T09:35:28","modified_gmt":"2025-12-16T02:35:28","slug":"cpa-la-gi-va-tat-ca-nhung-dieu-can-biet-ve-cpa","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/cpa-la-gi-va-tat-ca-nhung-dieu-can-biet-ve-cpa","title":{"rendered":"CPA l\u00e0 g\u00ec v\u00e0 t\u1ea5t c\u1ea3 nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 CPA"},"content":{"rendered":"\n

CPA l\u00e0 g\u00ec, l\u1ee3i \u00edch khi c\u00f3 CPA, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c CPA v\u00e0 t\u1ea5t t\u1ea7n t\u1eadt nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Ch\u1ee9ng ch\u1ec9 CPA l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n

CPA (Certified Public Accountants – nh\u1eefng k\u1ebf to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p) l\u00e0 nh\u1eefng ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn b\u1edfi c\u00e1c Hi\u1ec7p h\u1ed9i ngh\u1ec1 nghi\u1ec7p trong n\u01b0\u1edbc ho\u1eb7c qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n

CPA Vi\u1ec7t Nam l\u00e0 m\u1ed9t ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. V\u1edbi ch\u1ee9ng ch\u1ec9 n\u00e0y b\u1ea1n m\u1edbi \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean, c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n v\u00e0 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, so v\u1edbi th\u1eddi gian tr\u01b0\u1edbc \u0111\u00f3 ch\u1ec9 l\u00e0 tr\u1ee3 l\u00fd ki\u1ec3m to\u00e1n vi\u00ean \u2013 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01a1n gi\u1ea3n nh\u01b0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, tham gia ki\u1ec3m k\u00ea\u2026<\/p>\n\n\n\n

L\u1ee3i \u00edch khi c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n

Ch\u1ee9ng ch\u1ec9 CPA c\u00f3 m\u1ee5c ti\u00eau l\u00e0 g\u00ec? B\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch sau khi c\u00f3 ch\u1ee9ng ch\u1ec9 CPA.<\/p>\n\n\n\n

N\u1ed5i b\u1eadt h\u01a1n so v\u1edbi c\u00e1c \u1ee9ng vi\u00ean kh\u00e1c<\/strong><\/p>\n\n\n\n

Kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi l\u00e0m ki\u1ec3m to\u00e1n n\u00e0o c\u0169ng \u0111\u1ea1t \u0111\u01b0\u1ee3c ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam. V\u00e0 khi \u0111\u00e3 s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 n\u00e0y, b\u1ea1n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p, c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1eefng v\u00e0ng v\u00e0 c\u00f3 c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong n\u01b0\u1edbc. <\/p>\n\n\n\n

Kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn \u1edf Vi\u1ec7t Nam m\u00e0 CPA Vi\u1ec7t Nam c\u00f2n \u0111\u01b0\u1ee3c Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng Anh Qu\u1ed1c (ACCA) v\u00e0 CPA \u00dac (CPA Australia) c\u00f4ng nh\u1eadn t\u1eebng ph\u1ea7n. Ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n 4\/14 m\u00f4n thi khi l\u1ea5y ch\u1ee9ng ch\u1ec9 ACCA v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n 3\/12 khi \u0111i l\u1ea5y ch\u1ee9ng ch\u1ec9 CPA \u00dac. \u0110\u00e2y l\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb \u1edf nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 tr\u00ecnh \u0111\u1ed9 c\u1ee7a b\u1ea1n c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ed1c t\u1ebf c\u00f4ng nh\u1eadn m\u1ed9t ph\u1ea7n. M\u1ed9t s\u1ed1 ng\u01b0\u1eddi c\u00f3 CPA Vi\u1ec7t Nam sau m\u1ed9t th\u1eddi gian l\u00e0m vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c tr\u00ecnh \u0111\u1ed9 v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf nh\u1ea5t \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c CPA \u00dac th\u1eeba nh\u1eadn v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 CPA \u00dac. Ch\u1eafc ch\u1eafn kh\u00f4ng m\u1ed9t nh\u00e0 tuy\u1ec3n d\u1ee5ng n\u00e0o mu\u1ed1n b\u1ecf l\u1ee1 m\u1ed9t \u1ee9ng vi\u00ean \u0111\u1ea7y ti\u1ec1m n\u0103ng nh\u01b0 v\u1eady.<\/p>\n\n\n\n

\n

Xem th\u00eam: Vi\u1ec7c L\u00e0m Ki\u1ec3m To\u00e1n CPA<\/a> t\u1ea1i Careerlink<\/em><\/p>\n<\/blockquote>\n\n\n\n

M\u1edf r\u1ed9ng \u0111\u01b0\u1eddng s\u1ef1 nghi\u1ec7p<\/strong><\/p>\n\n\n\n

Kh\u00f4ng quan tr\u1ecdng vi\u1ec7c b\u1ea1n \u0111ang l\u00e0m ki\u1ec3m to\u00e1n cho c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i hay trong n\u01b0\u1edbc, khi \u0111\u00e3 v\u01b0\u1ee3t qua b\u00e0i ki\u1ec3m tra CPA, c\u00e1nh c\u1eeda s\u1ef1 nghi\u1ec7p c\u1ee7a b\u1ea1n s\u1ebd lu\u00f4n r\u1ed9ng m\u1edf. B\u1ea1n s\u1ebd c\u00f3 nhi\u1ec1u c\u01a1 h\u1ed9i l\u00e0m vi\u1ec7c cho c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam v\u00e0 th\u1ebf gi\u1edbi (Big 4: Pricewaterhouse Coopers (PWC), Deloitte, Ernst and Young (E&Y) v\u00e0 KPMG), \u0111\u1ea3m tr\u00e1ch vai tr\u00f2 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 cho c\u00e1c c\u00f4ng ty ho\u1eb7c t\u1ef1 m\u1edf d\u1ecbch v\u1ee5 ri\u00eang. D\u00f9 ch\u1ecdn h\u01b0\u1edbng \u0111i n\u00e0o th\u00ec con \u0111\u01b0\u1eddng s\u1ef1 nghi\u1ec7p c\u1ee7a b\u1ea1n c\u0169ng ph\u00e1t tri\u1ec3n l\u00ean m\u1ed9t t\u1ea7m cao m\u1edbi khi c\u00f3 ch\u1ee9ng ch\u1ec9 CPA.<\/p>\n\n\n\n

Nh\u1eefng ai b\u1eaft bu\u1ed9c c\u1ea7n c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA?<\/strong><\/p>\n\n\n\n

M\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean th\u00f4ng th\u01b0\u1eddng s\u1ebd kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 CPA. Tuy nhi\u00ean, nh\u01b0 \u0111\u00e3 n\u00f3i \u1edf ph\u1ea7n CPA l\u00e0 g\u00ec<\/strong>, n\u1ebfu l\u00e0m c\u00e1c c\u00f4ng vi\u1ec7c sau, b\u1ea1n b\u1eaft bu\u1ed9c c\u1ea7n c\u00f3 ch\u1ee9ng ch\u1ec9 CPA.<\/p>\n\n\n\n

–        Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c (c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty h\u1ee3p danh), ch\u1ee7 doanh nghi\u1ec7p c\u1ee7a c\u00e1c c\u00f4ng ty kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/p>\n\n\n\n

–       Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u1ee7a c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/p>\n\n\n\n

–       Ki\u1ec3m to\u00e1n vi\u00ean \u1edf c\u00e1c c\u00f4ng ty h\u1ee3p danh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n (c\u00f4ng ty h\u1ee3p danh ho\u1eb7c doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u1ea7n \u00edt nh\u1ea5t 5 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp).<\/p>\n\n\n\n

\u0110i\u1ec1u ki\u1ec7n tham d\u1ef1 k\u1ef3 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n

Ng\u01b0\u1eddi d\u1ef1 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n

–       C\u00f3 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n

–       C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc ho\u1eb7c sau \u0111\u1ea1i h\u1ecdc thu\u1ed9c c\u00e1c chuy\u00ean ng\u00e0nh T\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng, K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n; Ho\u1eb7c c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc \u1edf c\u00e1c chuy\u00ean ng\u00e0nh kh\u00e1c c\u00f3 h\u1ecdc c\u00e1c m\u00f4n T\u00e0i ch\u00ednh, K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng T\u00e0i ch\u00ednh, Thu\u1ebf v\u00e0 s\u1ed1 ti\u1ebft h\u1ecdc c\u00e1c m\u00f4n n\u00e0y ph\u1ea3i chi\u1ebfm tr\u00ean 7% t\u1ed5ng s\u1ed1 ti\u1ebft h\u1ecdc c\u1ee7a c\u1ea3 kh\u00f3a h\u1ecdc;<\/p>\n\n\n\n

–       C\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u00edt nh\u1ea5t l\u00e0 60 th\u00e1ng, ho\u1eb7c c\u00f3 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m tr\u1ee3 l\u00fd ki\u1ec3m to\u00e1n vi\u00ean t\u1eeb 48 th\u00e1ng tr\u1edf l\u00ean t\u00ednh t\u1eeb th\u00e1ng t\u1ed1t nghi\u1ec7p \u0111\u01b0\u1ee3c ghi tr\u00ean b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc ho\u1eb7c sau \u0111\u1ea1i h\u1ecdc \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd d\u1ef1 thi;<\/p>\n\n\n\n

–       \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, mu\u1ed1n d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA th\u00ec ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c d\u1ef1 thi sau \u0111\u1ee7 2 n\u0103m c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 nh\u1eadn ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n

Ng\u01b0\u1eddi d\u1ef1 thi ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA ph\u1ea3i \u0111\u1ea1t 38 \u0111i\u1ec3m tr\u1edf l\u00ean (tr\u1eeb m\u00f4n ngo\u1ea1i ng\u1eef ch\u1ec9 x\u00e9t \u0111\u1ea1t), trong \u0111\u00f3 m\u1ed7i m\u00f4n kh\u00f4ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi 5 \u0111i\u1ec3m v\u1edbi c\u00e1c m\u00f4n sau:<\/p>\n\n\n\n

–       Ph\u00e1p lu\u1eadt v\u1ec1 kinh t\u1ebf v\u00e0 Lu\u1eadt doanh nghi\u1ec7p;<\/p>\n\n\n\n

–       T\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u00e2ng cao;<\/p>\n\n\n\n

–       Thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf n\u00e2ng cao;<\/p>\n\n\n\n

–       K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00e2ng cao;<\/p>\n\n\n\n

–       Ki\u1ec3m to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m n\u00e2ng cao;<\/p>\n\n\n\n

–       Ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u00e2ng cao;<\/p>\n\n\n\n

–       Ngo\u1ea1i ng\u1eef (tr\u00ecnh \u0111\u1ed9 C): ch\u1ecdn 1 trong 5 ng\u00f4n ng\u1eef Anh, Nga, Ph\u00e1p, Trung, \u0110\u1ee9c.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n mu\u1ed1n d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA ph\u1ea3i \u0111\u1ea1t 12,5 \u0111i\u1ec3m tr\u1edf l\u00ean (tr\u1eeb m\u00f4n m\u00f4n ngo\u1ea1i ng\u1eef ch\u1ec9 x\u00e9t \u0111\u1ea1t), trong \u0111\u00f3 m\u1ed7i m\u00f4n kh\u00f4ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi 5 \u0111i\u1ec3m v\u1edbi c\u00e1c m\u00f4n sau:<\/p>\n\n\n\n

–       Ki\u1ec3m to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m n\u00e2ng cao;<\/p>\n\n\n\n

–       Ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u00e2ng cao;<\/p>\n\n\n\n

–       Ngo\u1ea1i ng\u1eef (tr\u00ecnh \u0111\u1ed9 C): 1 trong 5 ngo\u1ea1i ng\u1eef Anh, Nga, Ph\u00e1p, Trung, \u0110\u1ee9c.<\/p>\n\n\n\n

Th\u1eddi gian cho m\u1ed7i m\u00f4n thi l\u00e0 180 ph\u00fat. Ri\u00eang m\u00f4n ngo\u1ea1i ng\u1eef l\u00e0 120 ph\u00fat.<\/p>\n\n\n\n

H\u1ed3 s\u01a1 d\u1ef1 thi ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean CPA<\/strong><\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5, Th\u00f4ng t\u01b0 91\/2017\/TT-BTC th\u00ec ng\u01b0\u1eddi \u0111\u0103ng k\u00fd d\u1ef1 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ea7n n\u1ed9p c\u00e1c h\u1ed3 s\u01a1 sau:<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111i thi l\u1ea7n \u0111\u1ea7u:<\/p>\n\n\n\n

1.     Phi\u1ebfu \u0111\u0103ng k\u00fd d\u1ef1 thi:<\/p>\n\n\n\n

–        C\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111ang c\u00f4ng t\u00e1c ho\u1eb7c c\u1ee7a UBND \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa.<\/p>\n\n\n\n

–       1 \u1ea3nh m\u00e0u c\u1ee1 3\u00d74 v\u00e0 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai<\/p>\n\n\n\n

2.     B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c th\u1ebb c\u0103n c\u01b0\u1edbc ho\u1eb7c h\u1ed9 chi\u1ebfu;<\/p>\n\n\n\n

3.     S\u01a1 y\u1ebfu l\u00fd l\u1ecbch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111ang c\u00f4ng t\u00e1c ho\u1eb7c UBND \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa;<\/p>\n\n\n\n

4.     B\u1ea3n sao b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi. N\u1ebfu l\u00e0 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0110H chuy\u00ean ng\u00e0nh kh\u00e1c th\u00ec ph\u1ea3i n\u1ed9p k\u00e8m b\u1ea3ng \u0111i\u1ec3m c\u00f3 ch\u1ee9ng th\u1ef1c ghi r\u00f5 s\u1ed1 ti\u1ebft c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c m\u00f4n h\u1ecdc. N\u1ebfu ng\u01b0\u1eddi d\u1ef1 thi n\u1ed9p b\u1eb1ng th\u1ea1c s\u0129 ho\u1eb7c ti\u1ebfn s\u0129 th\u00ec ph\u1ea3i n\u1ed9p k\u00e8m b\u1ea3ng \u0111i\u1ec3m ghi r\u00f5 ng\u00e0nh h\u1ecdc c\u00f3 ch\u1ee9ng th\u1ef1c.<\/p>\n\n\n\n

5.     3 \u1ea3nh m\u00e0u (3\u00d74) ch\u1ee5p trong v\u00f2ng 6 th\u00e1ng v\u00e0 02 phong b\u00ec c\u00f3 d\u00e1n tem v\u00e0 ghi r\u00f5 h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi tham gia d\u1ef1 thi.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi thi ti\u1ebfp c\u00e1c m\u00f4n ch\u01b0a thi ho\u1eb7c thi l\u1ea1i c\u00e1c m\u00f4n ch\u01b0a \u0111\u1ea1t y\u00eau c\u1ea7u<\/strong><\/p>\n\n\n\n

1.     Phi\u1ebfu \u0111\u0103ng k\u00fd d\u1ef1 thi:<\/p>\n\n\n\n

–        C\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111ang c\u00f4ng t\u00e1c ho\u1eb7c c\u1ee7a UBND \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa.<\/p>\n\n\n\n

–       1 \u1ea3nh m\u00e0u (3\u00d74) v\u00e0 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai<\/p>\n\n\n\n

2.     B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111i\u1ec3m thi c\u1ee7a c\u00e1c k\u1ef3 thi tr\u01b0\u1edbc do H\u1ed9i \u0111\u1ed3ng thi th\u00f4ng b\u00e1o;<\/p>\n\n\n\n

3.     3 \u1ea3nh m\u00e0u (3\u00d74) ch\u1ee5p trong v\u00f2ng 6 th\u00e1ng v\u00e0 02 phong b\u00ec c\u00f3 d\u00e1n tem v\u00e0 ghi r\u00f5 h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi tham gia d\u1ef1 thi.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n mu\u1ed1n d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean CPA<\/strong><\/p>\n\n\n\n

1.     Phi\u1ebfu \u0111\u0103ng k\u00fd d\u1ef1 thi:<\/p>\n\n\n\n

–        C\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111ang c\u00f4ng t\u00e1c ho\u1eb7c c\u1ee7a UBND \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa.<\/p>\n\n\n\n

–       1 \u1ea3nh m\u00e0u c\u1ee1 3\u00d74 v\u00e0 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai<\/p>\n\n\n\n

2.     B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c th\u1ebb c\u0103n c\u01b0\u1edbc ho\u1eb7c h\u1ed9 chi\u1ebfu;<\/p>\n\n\n\n

3.     S\u01a1 y\u1ebfu l\u00fd l\u1ecbch c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111ang c\u00f4ng t\u00e1c ho\u1eb7c UBND \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa;<\/p>\n\n\n\n

4.     B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n;<\/p>\n\n\n\n

5.     3 \u1ea3nh m\u00e0u (3\u00d74) ch\u1ee5p trong v\u00f2ng 6 th\u00e1ng v\u00e0 02 phong b\u00ec c\u00f3 d\u00e1n tem v\u00e0 ghi r\u00f5 h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi tham gia d\u1ef1 thi.<\/p>\n\n\n\n

Ng\u01b0\u1eddi \u0111\u0103ng k\u00fd d\u1ef1 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn H\u1ed9i \u0111\u1ed3ng thi do B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y thi \u00edt nh\u1ea5t 30 ng\u00e0y.<\/p>\n\n\n\n

Qua c\u00e1c ph\u1ea7n CPA l\u00e0 g\u00ec c\u0169ng nh\u01b0 \u0111i\u1ec1u ki\u1ec7n l\u1ea5y \u0111\u01b0\u1ee3c ch\u1ee9ng ch\u1ec9 n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y kh\u00f4ng c\u1ea7n ch\u1ee9ng ch\u1ec9 CPA, b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 theo \u0111u\u1ed5i ngh\u1ec1 ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh th\u1ee9c v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 h\u00e0i l\u00f2ng trong c\u00f4ng vi\u1ec7c. Tuy nhi\u00ean, b\u1ea1n s\u1ebd c\u00f3 c\u01a1 h\u1ed9i m\u1edf r\u1ed9ng t\u1ea7m nh\u00ecn v\u00e0 th\u1eed th\u00e1ch b\u1ea3n th\u00e2n th\u00f4ng qua vi\u1ec7c nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng ch\u1ec9 n\u00e0y. V\u1edbi nhi\u1ec1u l\u1ee3i \u00edch mang l\u1ea1i, CPA ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho b\u1ea5t k\u1ef3 ai mu\u1ed1n th\u00e0nh c\u00f4ng v\u00e0 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n.<\/p>\n\n\n\n

Huy\u1ec1n Nguy\u1ec5n<\/strong><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

CPA l\u00e0 g\u00ec, l\u1ee3i \u00edch khi c\u00f3 CPA, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c CPA v\u00e0 t\u1ea5t t\u1ea7n t\u1eadt nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 ch\u1ee9ng ch\u1ec9 …<\/p>\n","protected":false},"author":58,"featured_media":12033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-1226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=1226"}],"version-history":[{"count":3,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1226\/revisions"}],"predecessor-version":[{"id":12034,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1226\/revisions\/12034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/12033"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=1226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=1226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=1226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}