OBS_VALUE: <ul><li><a href=https://www.in.gov.br/materia/-/asset_publisher/Kujrw0TZC2Mb/content/id/56125370/do1-2018-12-20-resolucao-n-1-554-de-6-de-dezembro-de-2018-56125309 target=_blank>Federal Council of Accounting (CFC) Resolution 1554/2018 – Provisions for the Register of Accounting Professionals (Resolução CFC que dispõe sobre o Registro Profissional dos Contadores, Adopted 06/12/2018, Art. 2 and 32)</a></li><li><a href=http://www.cfc.org.br/uparq/manual_registro.pdf target=_blank>CFC – Registration Manual(Manual de Registrodo Sistema CFC/CRCs, Adopted in 2009, Chapter II, Point 3, Page 25 onwards )</a></li></ul>