<ul><li><a href=https://www.althingi.is/lagas/nuna/2019094.html target=_blank>Act on Auditors(Lög um endurskoðendur og endurskoðun, 2019 nr. 94, adopted 1 July 2019, Article 19)</a></li><li><a href=http://www.fle.is/is/faglegt/sidareglur target=_blank>Code of ethics for auditors(Siðareglur fyrir endurskoðendur, adopted 14 November 2009, last updated 5 November 2010 )</a></li></ul>