OBS_VALUE: <ul><li><a href=https://www.legislation.govt.nz/act/public/1993/0105/latest/DLM319570.html target=_blank>Companies Act 1993(Companies Act, No. 105, adopted 28.9.1993, with latest modification of 16.05.2020, sections  10(d) and 151, section 382)</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, section 9 and Part 2)</a></li><li><a href=https://www.charteredaccountantsanz.com/member-services/member-obligations/regulations-and-guidance/new-zealand-regulations/nzica-rules-and-code-of-ethics target=_blank>NZICA Act, Rules, Code of Ethics, Professional and Engagement Standards(NZICA - Members' Handbook, Rules of the New Zealand Institute of Chartered Accountants, effective 11 May 2020,  Article 3.2 and 10.2 and Appendix IV– MATTERS PERTAINING TO MEMBERS OFFERING ACCOUNTING SERVICES TO THE PUBLIC (2.2).)</a></li></ul>