OBS_VALUE: Membership in a professional organisation (CPA Australia, Chartered Accountants Australia and New Zealand) is compulsory to provide auditing services. Auditors of FMC reporting entities must satisfy additional requirements according to the Auditor Regulation Act.                                                                                                                                                                                Additional source: Auditor Regulation Act 2011 (http://www.legislation.govt.nz/act/public/2011/0021/latest/whole.html#DLM3230581)