OBS_VALUE: <ul><li><a href=https://mia.org.my/wp-content/uploads/2024/04/MIA-By-Laws-2024-UPDATED.pdf target=_blank>By-Laws on Professional Ethics, Conduct and Practice(By-Laws on Professional Ethics, Conduct and Practice, Malaysian Institute of Accountant, First Enacted 1 January 2011, latest amendment on 2 January 2024, Section 240)</a></li></ul>