OBS_VALUE: <ul><li><a href=https://www.law.go.kr/법령/공인회계사법 target=_blank>Certified Public Accountant Act(공인회계사법, Enforcement Date: 1 September 1966 (Law No. 1797), last updated on 21 July 2021, Articles 7, 24, 40-4 and 40-7)</a></li><li><a href=https://www.law.go.kr/법령/주식회사등의외부감사에관한법률 target=_blank>Act on External Audit of Stock Companies(외부감사법, Enforcement Date: 1 January 1981 (Law No. 3297), last updated on 20 May 2021, Article 9-2 )</a></li><li><a href=https://www.law.go.kr/법령/공인회계사법시행령 target=_blank>Enforcement Decree of the Certified Public Accountant Act(공인회계사법 시행령, Enforcement Date: 1 September 1966, last updated on 19 April 2022, Article 10, 15, 23-2, 23-4)</a></li></ul>