OBS_VALUE: <ul><li><a href=http://www.law.go.kr/LSW/lsEfInfoP.do?lsiSeq=198537# target=_blank>Certified Public Accountant Act(공인회계사법, Enforcement Date: 1 September 1966 (Law No. 1797), last updated on 1 May 2018 (By No.15017))</a></li><li><a href=http://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=173577&ancYd=20150731&ancNo=13453&efYd=20160801&nwJoYnInfo=Y&efGubun=Y&chrClsCd=010202#0000 target=_blank>Act on External Audit of Stock Companies(외부감사법, Enforcement Date: 1 January 1981 (Law No. 3297), last updated on 1 December 2016, Article 2,3  )</a></li></ul>