OBS_VALUE: <ul><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=7.5.16907&sourceXmlSearch=&MevzuatIliski=0 target=_blank>Regulation on Independent Auditing(BAĞIMSIZ DENETİM YÖNETMELİĞİ, adopted 2012, with latest modifications of 23/11/2018, Article 32)</a></li></ul>