OBS_VALUE: <ul><li><a href=https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=3568&MevzuatTur=1&MevzuatTertip=5 target=_blank>Independent Accountant Financial Advisory and Sworn Financial Advisory Law(SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK VE YEMİNLİ MALİ MÜŞAVİRLİK KANUNU, Law nr. 3568, adopted 1989, with latest modifications of 2/7/2018, Article 5(A)a, 8)</a></li></ul>