OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/Act/AA2004 target=_blank>Accountants Act 2004(Accountants Act(Chapter 2)(Original Enactment: Act 4 Of 2004)2020 Revised EditionIssued on 1st April 2004.Last amended and in force from 01 July 2023 )</a></li><li><a href=https://sso.agc.gov.sg/SL/AA2004-R5?DocDate=20171130 target=_blank>Accountants (Accounting Corporations, Accounting Firms and Accounting LLPs) Rules (Accountants Act(Chapter 2, Section 64)Accountants (Accounting Corporations, Accounting Firms And Accounting Llps) Rules,  R 5 G.N. No. S 576/2006, Revised Edition 2006(30th November 2006). Last amended and in force from 01 July 2023.)</a></li></ul>