OBS_VALUE: <ul><li><a href=https://www.ontario.ca/laws/statute/04p08#BK4 target=_blank>Public Accounting Act(Public Accounting Act, 2004, S.O. 2004, c. 8, last amended on 17 May 2017, article 3(1))</a></li><li><a href=https://assets.cpaontario.ca/protecting-the-public/governance/pdfs/cpa-ontario-general-by-law.pdf target=_blank>New By-Law of the CPA Ontario(By-law relating generally to the conduct of the affairs of the Chartered Professional Accountants of Ontario, Last amended by Council on June 18, 2021, 10.1 Prohibitions on Practice)</a></li><li><a href=https://assets.cpaontario.ca/protecting-the-public/governance/pdfs/Regulation-10-1.pdf target=_blank>CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO  REGULATION 10-1 FIRMS(Chartered Professional Accountants Of Ontario Regulation, 10-1 Firms,Adopted by the Council under the Chartered Professional Accountants of Ontario Act, 2017 and the By-law on September 21, 2018, and effective asof November 19, 2018 and amended on June 18, 2021)</a></li></ul>