Sugeng Riadi, Zahrah Indah Ferina. “OBSTACLES OF CHARTERED ACCOUNTANT FOR FULFILLMENT OBLIGATION ON CONTINUOUS LEARNING PROGRAM (CLP”. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, vol. 3, no. 1, Oct. 2019, pp. 55-62, doi:10.31629/jiafi.v3i1.1581.