OBS_VALUE: <ul><li><a href=http://www.legislation.govt.nz/act/public/1996/0039/latest/whole.html?search=qs_act%40bill%40regulation%40deemedreg_chartered+accountants_resel_200_h&p=1 target=_blank>New Zealand Institute of Chartered Accountants Act 1996-with search matches highlighted(New Zealand Institute of Chartered Accountants Act, No. 39, adopted 24.06.1996, with latest modifications of 01.07.2015.)</a></li><li><a href=https://www.charteredaccountantsanz.com/member-services/member-obligations/regulations-and-guidance/new-zealand-regulations/nzica-rules-and-code-of-ethics target=_blank>NZICA Act, Rules, Code of Ethics, Professional and Engagement Standards(NZICA - Members' Handbook, Rules of the New Zealand Institute of Chartered Accountants, effective 4 December 2020,  para. 2.10.)</a></li><li><a href=https://www.charteredaccountantsanz.com/become-a-member/memberships/pathway-for-members-of-overseas-accounting-bodies target=_blank>Chartered Accountants Australia New Zealand(Chartered Accountants Australia New Zealand)</a></li></ul>