OBS_VALUE: <ul><li><a href=https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2015/423/ target=_blank>Act on Statutory Audit(Zákon o štatutárnom audite, Act No. 423/2015 Coll., last update on 1 July 2016, § 35 (5) (d))</a></li></ul>