OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/document?lawid=342M50000040008 target=_blank>Ordinance on Registration of Certified Public Accountants(公認会計士等登録規則,Ordinance on Registration of Certified Public Accountants, Ordinance of the Ministry of Finance No. 8 of March 20, 1967, last amended in June 30 2021, article 4,8)</a></li></ul>