OBS_VALUE: <ul><li><a href=https://www.cpaontario.ca/stewardship-of-the-profession/governance/act-bylaws-and-regulations target=_blank>Regulation 14-1 Professional Liability insurance(Chartered Professional Accountants of Ontario, Regulation 14-1 Professional Liability insurance, Adopted by the Council under the Chartered Professional Accountants of Ontario Act, 2017 and the By-law on September 21, 2018, and effective as of November 19, 2018, Professional Liability Insurance and Self-Insurance)</a></li></ul>