OBS_VALUE: <ul><li><a href=http://www.legislation.govt.nz/act/public/1996/0039/latest/whole.html#DLM391364 target=_blank>New Zealand Institute of Chartered Accountants Act 1996(New Zealand Institute of Chartered Accountants Act, adopted 24.06.1996, with latest modifications of 01.07.2015.)</a></li><li><a href=http://membershandbook.charteredaccountants.com.au/ps/resultDetailed.jsp?limit=100&commentaries=D_rPiRbPcR549SAMDdJx6S&hitlist=resultSummary.jsp&mappedTocId=D_rPiRbPcR549SAMDdJx6S#BOzrOEcBYR549SAMDdJx6S target=_blank>Members' Handbook(NZICA - NZICA Act, Rules, Code of Ethics, Professional and Engagement Standards, effective 11 May 2020, N8 Fees)</a></li><li><a href=http://www.legislation.govt.nz/act/public/2011/0021/latest/whole.html#DLM3616753 target=_blank>Auditor Regulation Act 2011(Auditor Regulation Act 2011, No 21, adopted on 19 May 2011, last amended on 1 March 2017, section 9 and Part 2)</a></li></ul>