OBS_VALUE: <ul><li><a href=https://peraturan.bpk.go.id/Home/Details/39903/uu-no-25-tahun-2007 target=_blank>Investment Act(Penanaman Modal, Act No. 25/2007, adopted 26.05.2007, with latest modifications on 30.12.2022, Article 8)</a></li><li><a href=https://jdih.kemenkeu.go.id/fulltext/2017/216~PMK.01~2017Per.pdf target=_blank>Regulation on Registered Accountant(Akuntan beregister, Ministry of Finance on Regulation No. 216/2017, adopted 29.12.2017)</a></li><li><a href=https://peraturan.bpk.go.id/Home/Details/39139 target=_blank>Public Accountant Act(Akuntan Publik, Act No. 5/2011, adopted 03.05.2011 , Article 13 and 35)</a></li></ul>