OBS_VALUE: <ul><li><a href=https://www.althingi.is/lagas/nuna/2019094.html target=_blank>Act on Auditors(Lög um endurskoðendur og endurskoðun, 2019 nr. 94, last amended on 1 September 2021)</a></li><li><a href=https://www.endurskodendarad.is/media/eplica-uppsetning/B_nr_1117_2012.pdf target=_blank>Rules of procedure of the Board of Auditors(AUGLÝSING um samþykki starfsreglna endurskoðendaráðs, no. 1117/2012, adopted on 22 November 2012)</a></li><li><a href=https://www.endurskodendarad.is/endurskodendur/endurskodunarfyrirtaeki/ target=_blank>Board of Auditors(Endurskoðendaráð, Information for auditors, consulted on 12 May 2022)</a></li></ul>