OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/Act/AA2004 target=_blank>Accountants Act 2004(Accountants Act(Chapter 2)(Original Enactment: Act 4 Of 2004)2020 Revised EditionIssued on 1st April 2004.Last amended and in force from 01 July 2023. Section 10, 11. )</a></li></ul>