<ul><li><a href=https://www.riigiteataja.ee/en/eli/ee/516112017003/consolide/current target=_blank>Auditors Activities Act(Audiitortegevuse seadus, RT I 2010 9 41, adopted on 27 January 2010, last amended on 1 June 2021, §§ 76(4))</a></li><li><a href=https://www.riigiteataja.ee/en/eli/ee/501042019010/consolide/current target=_blank>Commercial Code(Äriseadustik, RT I 1995 26 355, adopted on 15 February 1995, last amended on 1 July 2022, § 222)</a></li></ul>