OBS_VALUE: <ul><li><a href=https://revisedacts.lawreform.ie/eli/2014/act/38/revised/en/html target=_blank>Companies Act 2014(Act No. 38 of 2014, last amended 1 May 2019)</a></li><li><a href=https://www.charteredaccountants.ie/docs/default-source/about/audit-regulations-1-jan-2020-roi-and-uk-and-from-1-jan-2021-roi-only---clean.pdf?sfvrsn=9932af7c_6 target=_blank>Audit Regulations and Guidance(Institute of Chartered Accountants in Ireland, effective from 6 April 2022)</a></li></ul>