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 4, 5)</a></li><li><a href=https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4650&MevzuatTur=7&MevzuatTertip=5 target=_blank>Regulation on the Procedures and Principles of operations of Independent Accountant, Independent Accountant and Financial Advisor and Sworn-in Certified Accountant(SERBEST MUHASEBECİ, SERBEST MUHASEBECİ MALİ MÜŞAVİR VE YEMİNLİ MALİ MÜŞAVİRLERİN ÇALIŞMA USUL VE ESASLARI HAKKINDA YÖNETMELİK, adopted 1990, with latest modifications of 22.05.2015, Article 30)</a></li></ul>