OBS_VALUE: <ul><li><a href=https://www.zakonyprolidi.cz/cs/2009-93 target=_blank>Act on Auditors(Zákon o auditorech, Act No. 93/2009 Coll., last update on 1 February 2022, § 8, 13, 18)</a></li><li><a href=https://www.zakonyprolidi.cz/cs/2009-93/zneni-20220201 target=_blank>Act on Accounting(Zákon o účetnictví, Act No. 563/1991 Coll., last update on 1 February 2022, § 23)</a></li><li><a href=https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/czech-republic/ target=_blank>Website of IFRS, Application of international standards in CZE</a></li></ul>