OBS_VALUE: <ul><li><a href=https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2015/423/ target=_blank>Act on Statutory Audit(Zákon o štatutárnom audite, Act No. 423/2015 Coll., last update on 1 December 2019, § 5 and 7 )</a></li><li><a href=https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/1991/455/20220201.html target=_blank>Trade Licensing Act(Živnostenský zákon, Act No. 455/1991 Coll., last update on 1 February 2022, § 5 (3))</a></li></ul>