OBS_VALUE: <ul><li><a href=https://flk.npc.gov.cn/detail2.html?MmM5MDlmZGQ2NzhiZjE3OTAxNjc4YmY3N2Q1OTA3NDk%3D target=_blank>Law of the People’s Republic of China on Certified Public Accountants(中华人民共和国注册会计师法 adopted 31 October 1993, in force 1 January 1994, last updated and in force 31 August 2014)</a></li><li>Regulations for Road Transport of the PRC</li></ul>