OBS_VALUE: <ul><li><a href=https://www.ccpa.or.cr/codigo-de-etica-profesional-del-colegio-de-contadores-publicos-de-costa-rica/ target=_blank>Ethics Code of the Association of Public Accountants of Costa Rica(Board of Directors Agreement No. 508-11-2022-SO.22 Código De Ética Profesional Del Contador Público Autorizado, articles, 21,  30, 59 (last para., V.8.8. - V.8.8.3, adopted 08/11/2022)</a></li></ul>