OBS_VALUE: <ul><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=7.5.16907&sourceXmlSearch=&MevzuatIliski=0 target=_blank>Regulation on Independent Auditing(BAĞIMSIZ DENETİM YÖNETMELİĞİ, adopted 2012, with latest modifications of 23/11/2018, Article 4(ç))</a></li><li><a href=https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4650&MevzuatTur=7&MevzuatTertip=5 target=_blank>Regulation on the Procedures and Principles of operations of Independent Accountant, Independent Accountant and Financial Advisor and Sworn-in Certified Accountant(SERBEST MUHASEBECİ, SERBEST MUHASEBECİ MALİ MÜŞAVİR VE YEMİNLİ MALİ MÜŞAVİRLERİN ÇALIŞMA USUL VE ESASLARI HAKKINDA YÖNETMELİK, adopted1990, with latest modifications of 22.05.2015, Article 30)</a></li></ul>