OBS_VALUE: <ul><li><a href=https://www.legislation.govt.nz/act/public/1993/0105/latest/DLM319570.html target=_blank>Companies Act 1993(Companies Act, adopted 28.09.1993, with latest modification 18.06.2019)</a></li><li><a href=http://www.legislation.govt.nz/act/public/1996/0039/latest/whole.html?search=qs_act%40bill%40regulation%40deemedreg_chartered+accountants_resel_200_h&p=1 target=_blank>New Zealand Institute of Chartered Accountants Act 1996-with search matches highlighted(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=5&commentaries=D_rPiRbPcR549SAMDdJx6S&hitlist=resultSummary.jsp&mappedTocId=D_rPiRbPcR549SAMDdJx6S target=_blank>New Zealand Institute of Chartered Accountants – Members' Handbook(New Zealand Institute of Chartered Accountants – Rules of the New Zealand Institute of Chartered Accountants, adopted 24.6.2017.)</a></li></ul>