OBS_VALUE: <ul><li><a href=https://assets.cpaontario.ca/protecting-the-public/governance/pdfs/cpa-ontario-general-by-law.pdf target=_blank>New By-Law of the CPA Ontario(By-law relating generally to the conduct of the affairs of the Chartered Professional Accountants of Ontario, 19.11.2018, last amended on 18.06.2021, Article 10.8 Deregistration & article 17.8 Suspension and Revocation of public accounting licence or certificate of authorization)</a></li><li><a href=https://www.ontario.ca/laws/statute/90b16#BK2 target=_blank>Business Corporations Act (Ontario)(Business Corporations Act, R.S.O. 1990, c. B.16, Article 3.2 (2) Conditions for Professional Corporations)</a></li></ul>