OBS_VALUE: <ul><li><a href=http://www.law.go.kr/LSW/lsEfInfoP.do?lsiSeq=198537# target=_blank>Certified Public Accountant Act(공인회계사법, Enforcement Date: 1 September 1966 (Law No. 1797), last updated on 1 May 2018 (By No.15017))</a></li><li><a href=http://www.law.go.kr/lsInfoP.do?lsiSeq=176698&ancYd=20151201&ancNo=13523&efYd=20160302&nwJoYnInfo=Y&efGubun=Y&chrClsCd=010202#0000 target=_blank>Commercial Act(상법, Enforcement Date: 1 January 1963 (Law No. 1000), last updated on 2 March 2016, Chapter VI, Article 614)</a></li></ul>