OBS_VALUE: <ul><li><a href=https://mia.org.my/wp-content/uploads/2024/04/MIA-By-Laws-2024-UPDATED.pdf target=_blank>By-Laws on Professional Ethics, Conduct and Practice(By-Laws on Professional Ethics, Conduct and Practice, Malaysian Institute of Accountant, First Enacted 1 January 2011, latest amendment on 2 January 2024, Page 263 Section B110.4)</a></li><li><a href=https://mia.org.my/membership/public-practice/setting-up-an-audit-firm/ target=_blank>Malaysian Insitute of Accountants : Setting Up an Audit Firm(Last accessed, 13 June 2024)</a></li><li><a href=http://www.commonlii.org/my/legis/consol_act/aa19671972216/ target=_blank>Accountants Act 1967(Act 94, First enacted 1967, latest amendment 12 April 2016)</a></li></ul>