OBS_VALUE: <ul><li><a href=https://assets.cpaontario.ca/protecting-the-public/governance/pdfs/Regulation-7-2.pdf target=_blank>Regulation 7-2 Continuing Professional Development(Chartered Professional Accountants of Ontario, Regulation 7-2Professional Liability insurance, adopted 21.09.2019)</a></li><li><a href=https://assets.cpaontario.ca/protecting-the-public/governance/pdfs/cpa-ontario-members-handbook.pdf target=_blank>CPA Ontario Member's Handbook(Chartered Professional Accountants of Ontario Member's Handbook, effective 13 December 2019)</a></li></ul>