OBS_VALUE: <ul><li><a href=http://www.commonlii.org/my/legis/consol_act/aa19671972216/ target=_blank>Accountants Act 1967(Act 94, First enacted 1967, latest amendment on 12 April 2016, Section 22)</a></li><li><a href=https://www.ssm.com.my/Pages/Legal_Framework/Companies%20-Act%20-1965-(Repealed)/aktabi_20160915_companiesact2016act777_0.pdf target=_blank>Companies Act 2016(Act 777, enacted 15 September 2016, latest amendment on 24 January 2024, Section 332)</a></li></ul>