OBS_VALUE: <ul><li><a href=https://www.althingi.is/lagas/nuna/2019094.html target=_blank>Act on Auditors(Lög um endurskoðendur og endurskoðun, 2019 nr. 94, adopted 1 July 2019, Article 4)</a></li><li><a href=http://www.althingi.is/lagas/nuna/1995002.html target=_blank>Public Limited Companies Act(Lög um hlutafélög, 1995 nr. 2, adopted 30 January 1995, last amended 17 February 2020, Article 66)</a></li></ul>