OBS_VALUE: <ul><li><a href=http://www.commonlii.org/my/legis/consol_act/aa19671972216/ target=_blank>Accountants Act 1967(Act 94, First enacted 1967, latest amendment on 12 April 2016, Section 14)</a></li><li><a href=https://mia.org.my/qualifying-examination/mia-qe-guidelines/ target=_blank>Malaysian Institute of Accountants (MIA) Examination Guidelines(Last accessed, 13 June 2024)</a></li><li><a href=  target=_blank> ( )</a></li></ul>