OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/Acts-Supp/36-2022/Published/20230203?DocDate=20230203&WholeDoc=1 target=_blank>Accountancy Functions (Consolidation) Act 2022(Accountancy Functions (Consolidation) Act 2022, adopted on 9 November 2022, in force from 1 April 2023, Section 25B)</a></li><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. Sections 3 and 4)</a></li><li><a href=https://sso.agc.gov.sg/Act/PSGA2018 target=_blank>Public Sector (Governance) Act 2018(Public Sector (Governance) Act 2018 2020 REVISED EDITION Issued on 01 April 2018. Last amended on 01 August 2022. Section 5, First Schedule)</a></li></ul>