OBS_VALUE: <ul><li><a href=https://flk.npc.gov.cn/detail2.html?MmM5MDlmZGQ2NzhiZjE3OTAxNjc4YmY3N2Q1OTA3NDk%3D target=_blank>Law of the People’s Republic of China on Certified Public Accountants(中华人民共和国注册会计师法 adopted 31 October 1993, in force 1 January 1994, last updated and in force 31 August 2014, Articles 7, 8 and 44)</a></li><li><a href=http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201406/t20140619_1101394.html target=_blank>Measures for participation of residents of Hong Kong SAR, Macau SAR, Taiwan and foreigners in national uniform CPA examination(香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试办法, (amended in 2014), Articles 2 and 3 )</a></li></ul>