OBS_VALUE: <ul><li><a href=https://mia.org.my/membership/public-practice/setting-up-an-audit-firm/ target=_blank>Malaysian Insitute of Accountants : Setting Up an Audit Firm(Last accessed, 13 June 2024)</a></li><li><a href=https://mia.org.my/membership/public-practice/setting-up-a-non-audit-firm/ target=_blank>Malaysian Insitute of Accountants : Setting Up a Non Audit Firm(Last accessed, 13 June 2024)</a></li><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)</a></li></ul>