Legal documentCircular 91/2017 / TT-BTC. Regulations on examination, grant, management … Posted on 15 November, 201630 October, 2025 by CPA VIETNAM Circular No. 91/2017 / TT-BTC August 31st, 2017 regulating the examination, issuance and management of auditor’s certificates and accountants’ certificates Vietnam’s small businesses outperform others in region