OBS_VALUE: <ul><li><a href=https://www.charteredaccountantsanz.com/member-services/member-obligations/members-handbook?limit=5&commentaries=D_rPiRbPcR549SAMDdJx6S&hitlist=resultSummary.jsp&mappedTocId=D_rPiRbPcR549SAMDdJx6S&q=&ps=10&pn=1&s=az&f=88626C68C7AC4EE19A98A1DC500D5DE6 target=_blank>Chartered Accountants Australia New Zealand Materials(CR 2A – Professional Indemnity Insurance, 8 October 2019)</a></li><li><a href=https://www.charteredaccountantsanz.com/member-services/member-obligations/regulations-and-guidance/new-zealand-regulations/nzica-rules-and-code-of-ethics target=_blank>NZICA Act, Rules, Code of Ethics, Professional and Engagement Standards(NZICA - Members' Handbook, Rules of the New Zealand Institute of Chartered Accountants, effective 4 December 2020,  para. 2.10.)</a></li><li><a href=https://www.charteredaccountantsanz.com/become-a-member/memberships/pathway-for-members-of-overseas-accounting-bodies target=_blank>Chartered Accountants Australia New Zealand(Chartered Accountants Australia New Zealand)</a></li></ul>