OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/SL/AA2004-R1?DocDate=20181231#Sc2- target=_blank>Accountants(Public Accountants) Rules(Accountants Act(Chapter 2, Section 64) Accountants(Public Accountants)Rules R 1 G.N. No. S 164/2004 Revised Edition 2006(30th November 2006). Issued on 1st April 2004. Last amended on 29 June 2021. Schedule IV (CODE OF PROFESSIONAL CONDUCT AND ETHICS FOR PUBLIC ACCOUNTANTS AND ACCOUNTING ENTITIES), Section 240. )</a></li></ul>