OBS_VALUE: <ul><li><a href=https://www.gov.za/documents/auditing-profession-act target=_blank>Auditing Profession Act(Act No 26 of 2005, Adopted on 16 Jaunuary 2006, last amended on 26 April 2021, Section 37 (2) (c) )</a></li><li><a href=https://www.saica.org.za/resources/154537 target=_blank>Code of Professional Conduct of the South African Institute  for Chartered Accountants(South African Institute of Chartered Accountants, 2022 edition)</a></li></ul>