OBS_VALUE: <ul><li><a href=http://www.legislation.gov.uk/ukpga/2006/46/contents target=_blank>Companies Act 2006(Companies Act 2006, last updated in April 2018, Part 16 Audit, s. 492)</a></li><li><a href=https://www.icaew.com/en/technical/ethics/icaew-code-of-ethics/icaew-code-of-ethics target=_blank>ICAEW Code of Ethics(Last updated in January 2017, Section 240 Fees and Other Types of Remuneration)</a></li></ul>