OBS_VALUE: <ul><li><a href=https://www.finlex.fi/fi/laki/ajantasa/2015/20151141 target=_blank>Audit Act(Revsionslag, 18.9.2015/1141, last changed 03.01.2018, chapter 6 §5  )</a></li><li><a href=http://www.finlex.fi/fi/laki/ajantasa/2006/20060624 target=_blank>Limited Liability Companies Act(Lov om aktiebolag, 21.07.2006/624, last changed 21.06.2017, chapter 6 §10 )</a></li></ul>