OBS_VALUE: <ul><li><a href=https://peraturan.bpk.go.id/Home/Details/43013 target=_blank>Labor Act(Ketenagakerjaan, Act No. 13/2003, adopted 25.03.2003, with latest modifications on 30.12.2022, Article 5 and 6)</a></li><li><a href=https://jdih.kemenkeu.go.id/fulltext/2017/216~PMK.01~2017Per.pdf target=_blank>Regulation on Registered Accountant(Akuntan beregister, Ministry of Finance on Regulation No. 216/2017, adopted 29.12.2017, Article 6(2))</a></li><li><a href=https://peraturan.bpk.go.id/Home/Details/39139 target=_blank>Public Accountant Act(Akuntan Publik, Act No. 5/2011, adopted 03.05.2011 , Article 6 and 7)</a></li></ul>