OBS_VALUE: <ul><li><a href=https://www.gov.za/documents/auditing-profession-act target=_blank>Auditing Profession Act(Act No. 26 of 2005, adopted on 01 April 2006, last amended on 26 April 2021,  Section 38 (2))</a></li><li><a href=https://www.irba.co.za/registry/registration/individual-registration target=_blank>Individual Registration(The Independent Regulatory Board for Auditors, Individual Registration )</a></li><li><a href=https://www.irba.co.za/registry/registration/firm-registration target=_blank>Firm Registration(The Independent Regulatory Board for Auditors, Firm Registration )</a></li></ul>