The documentation is definitely lacking - I've been trying to work out why my configuration broke since upgrading to Buster 3 months ago! Even with the loglevel set to "debug", the logs were utterly unhelpful. Let's Encrypt is the most popular source of signed certificates and the upstream documentation at https://www.cups.org/doc/encryption.html explicitly says:
"CUPS also supports certificates created and managed by the popular Let's Encrypt certificate service, which are stored in the /etc/letsencrypt/live directory."