OBS_VALUE: <ul><li><a href=https://www.mca.gov.in/Ministry/pdf/CA_AmendmentAct_2011_07092016.pdf target=_blank>The Chartered Accountants Act, 1949(Section 4(V))</a></li><li><a href=https://thc.nic.in/Central%20Governmental%20Regulations/Chartered%20Accountants%20Regulations%201988.pdf target=_blank>THE CHARTERED ACCOUNTANTSREGULATIONS, 1988</a></li></ul>