OBS_VALUE: <ul><li><a href=https://www.legislation.govt.nz/act/public/1993/0105/latest/DLM319570.html target=_blank>Companies Act 1993(Companies Act, adopted 28.09.1993, with latest modification 16.05.2020, section 382)</a></li><li><a href=http://www.legislation.govt.nz/act/public/1996/0039/latest/whole.html#DLM391364 target=_blank>New Zealand Institute of Chartered Accountants Act 1996(New Zealand Institute of Chartered Accountants Act, 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 11 May 2020,  Article 3.2 and 10.2 and Appendix IV– MATTERS PERTAINING TO MEMBERS OFFERING ACCOUNTING SERVICES TO THE PUBLIC .)</a></li></ul>