OBS_VALUE: <ul><li><a href=https://www.frc.org.uk/auditors/audit-assurance/standards-and-guidance/current-auditing-standards target=_blank>Auditing standards(Financial Reporting Council)</a></li><li><a href=https://www.frc.org.uk/auditors/audit-assurance/standards-and-guidance/current-ethical-standards target=_blank>Revised Ethical Standards 2019(Financial Reporting Council, Revised Ethical Standards 2019)</a></li></ul>