OBS_VALUE: <ul><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 25(4)(f))</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 44)</a></li><li><a href=https://peraturan.bpk.go.id/Home/Details/89215/pp-no-34-tahun-2018 target=_blank>National Standardization and Conformity Assessment System(Sistem standardasi dan penilaian kesesuaian nasional, Government Regulation No. 34/2018, adopted 20.07.2018, Article 3 )</a></li></ul>