OBS_VALUE: <ul><li><a href=https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4650&MevzuatTur=7&MevzuatTertip=5 target=_blank>Regulation on the Procedures and Principles of operations of Independent Accountant, Independent Accountant and Financial Advisor and Sworn-in Certified Accountant(SERBEST MUHASEBECİ MALİ MÜŞAVİR VE YEMİNLİ MALİ MÜŞAVİRLERİN ÇALIŞMA USUL VE ESASLARI HAKKINDA YÖNETMELİK, adopted on 3 January 1990, Art. 61)</a></li></ul>