OBS_VALUE: <ul><li><a href=https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20009983 target=_blank>Federal Act on Accounting, Auditing, Tax Advising and Related Professions(Wirtschaftstreuhandberufsgesetz 2017, last updated on 19 July 2022 (BGBl. I Nr. 113/2022), par. 5)</a></li></ul>