{"id":15424,"date":"2022-04-05T01:10:29","date_gmt":"2022-04-05T01:10:29","guid":{"rendered":"https:\/\/bizlawyer.vn\/new-adjustment-of-independent-audit-for-credit-institutions"},"modified":"2022-04-05T01:21:04","modified_gmt":"2022-04-05T01:21:04","slug":"dieu-chinh-moi-ve-kiem-toan-doc-lap-doi-voi-tctd","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/dieu-chinh-moi-ve-kiem-toan-doc-lap-doi-voi-tctd","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh m\u1edbi v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi TCTD"},"content":{"rendered":"

Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 24\/2021\/TT-NHNN quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (\u201cTh\u00f4ng t\u01b0 24<\/strong>\u201d), theo \u0111\u00f3 Th\u00f4ng t\u01b0 24 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 15\/4\/2022.<\/p>\n

N\u1ed9i dung ch\u00ednh c\u1ee7a Th\u00f4ng t\u01b0 24 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t:<\/em> <\/strong>V\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m c\u00e1c n\u1ed9i dung ki\u1ec3m to\u00e1n sau \u0111\u00e2y:
\na) B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n;
\nb) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;
\nc) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;
\nd) Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Th\u1ee9 hai:<\/em><\/strong> V\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m t\u1ed1i thi\u1ec3u c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:
\na) Ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (trong \u0111\u00f3 bao g\u1ed3m c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch, quy tr\u00ecnh, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9) tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed1i v\u1edbi nh\u1eefng n\u1ed9i dung c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00ec kh\u00f4ng ph\u1ea3i ki\u1ec3m to\u00e1n l\u1ea1i n\u1ed9i dung \u0111\u00f3;
\nb) Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;
\nc) Ngo\u00e0i n\u1ed9i dung ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi n\u1ed9i dung \u0111\u00e1nh gi\u00e1 n\u1ed9i b\u1ed9 v\u1ec1 m\u1ee9c \u0111\u1ee7 v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

Th\u00f4ng t\u01b0 24 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 15\/4\/2022.\/.<\/strong><\/p>\n

* B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/em><\/p>\n

Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.
\nBizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 24\/2021\/TT-NHNN quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (\u201cTh\u00f4ng t\u01b0 24\u201d), theo \u0111\u00f3 Th\u00f4ng t\u01b0 24 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 15\/4\/2022. N\u1ed9i dung ch\u00ednh c\u1ee7a Th\u00f4ng t\u01b0 24 li\u00ean quan \u0111\u1ebfn […]<\/p>\n","protected":false},"author":3,"featured_media":15420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15424","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=15424"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15424\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15420"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}