OBS_VALUE: <ul><li><a href=https://flk.npc.gov.cn/detail2.html?MmM5MDlmZGQ2NzhiZjE3OTAxNjc4YmY3N2Q1OTA3NDk%3D target=_blank>Law of the People’s Republic of China on Certified Public Accountants(中华人民共和国注册会计师法 adopted 31 October 1993, in force 1 January 1994, last updated and in force 31 August 2014, Articles 2,3, 23 and 24)</a></li><li><a href=http://www.gov.cn/gongbao/content/2019/content_5392297.htm target=_blank>Administrative Measures for the Practice Licensing and the Supervision of Accounting Firms(会计师事务所执业许可和监督管理办法 adopted 20 August 2017 and in force 1 October 2017,last updated in January 2019, Articles 8, 9, 10, 11 and 12)</a></li></ul>