| THE MINISTRY OF FINANCE -  Số: 72/2007/TT-BTC  |  | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness Ha Noi, date 27 month 06 year 2007                           | 
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| CIRCULAR Guiding the registration and management of accounting practice This Circular takes effect 15 days after its publication in “CONG BAO.”- (Summary) |