OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=323AC0000000103_20160401_426AC0000000069 target=_blank>Certified Public Accountant Act(公認会計士法, Law No.103 of 1948, last amended on November 1, 2022 (Law No.33 of 2020), Chapter 2, 3)</a></li><li><a href=https://elaws.e-gov.go.jp/document?lawid=342M50000040008 target=_blank>Ordinance on Registration of Certified Public Accountants(公認会計士等登録規則,Ordinance on Registration of Certified Public Accountants, Ordinance of the Ministry of Finance No. 8 of March 20, 1967, last amended in June 30 2021, article 2,3,4,8(1))</a></li><li><a href=https://elaws.e-gov.go.jp/document?lawid=416M60000002018 target=_blank>Ordinance on Certified Public Accountant Examination(公認会計士試験規則, Ordinance on Certified Public Accountant Examination,No. 18 of March 25, 2004,last amended on Dec 1, 2020 (Law No. 71))</a></li></ul>