OBS_VALUE: <ul><li><a href=https://www.ontario.ca/laws/statute/17c08 target=_blank>Chartered Professional Accountants of Ontario Act 2017(Chartered Professional Accountants of Ontario Act, 2017, S.O. 2017, c. 8, Sched. 3, last amended on 1.01.2019, section 23 (Firms))</a></li><li><a href=https://assets.cpaontario.ca/protecting-the-public/governance/pdfs/Regulation-10-1.pdf target=_blank>CHARTEREDPROFESSIONAL ACCOUNTANTS OF ONTARIOREGULATION 10-1 FIRMS(Adopted by the Council under the Chartered Professional Accountants of Ontario Act, 2017 and the By-law on September 21, 2018, and effective as of November 19, 2018 and amended on September 25, 2019, articles 1-3)</a></li><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, last amended on 12.03.2021, article 1.1.32)</a></li></ul>