OBS_VALUE: <ul><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 (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/audit-regulation-in-nz target=_blank>NZICA, Audit Regulation in NZ, last visited on 21.07.2022(NZICA, Audit Regulation in NZ)</a></li><li><a href=http://www.legislation.govt.nz/act/public/2011/0021/latest/whole.html#DLM3616753 target=_blank>Auditor Regulation Act 2011(Auditor Regulation Act 2011, No 21, adopted on 19 May 2011, last amended on 1 March 2017, Part 2 Licences, registration, accreditation, and role of FMASubpart 2—Registration of audit firmssection 27 Registration of audit firmsection 28 Registration subject to conditions)</a></li></ul>