OBS_VALUE: <ul><li><a href=https://www.saica.org.za/members/member-networks/reciprocity-and-affiliations target=_blank>Qualifying as a Chartered Accountant If You Are A Member Of Another Professional Accountancy Body(South African Institute of Chartered Accountants (SAICA))</a></li><li><a href=https://www.gov.za/documents/auditing-profession-act target=_blank>Auditing Profession Act(Act No 26 of 2005, Adopted on 16 Jaunuary 2006, last amended on 26 April 2021, Section 37 (2) (a))</a></li></ul>