OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=323AC0000000103_20160401_426AC0000000069 target=_blank>Certified Public Accountant Act(公認会計士法, Law No.103 of 1948, last amended on November 1, 2022 (Law No.33 of 2020), article 34-33)</a></li><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=327CO0000000343 target=_blank>Cabinet Order on the Enforcement of Certified Public Accountant Act(公認会計士法施行令, Cabinet Order No.343 of 1952, last amended on  May 1, 2020 (Cabinet Order No.142 of 2020), article 25)</a></li></ul>