The principle for which the disciples stood so fearlessly when, in answer to the command not to speak any more in the name of Jesus, they declared, “Whether it be right in the sight of God to hearken unto you more than unto God, judge ye,” is the same that the adherents of the gospel struggled to maintain in the days of the Reformation. When in 1529 the German princes assembled at the Diet of Spires, there was presented the emperor's decree restricting religious liberty, and prohibiting all further dissemination of the reformed doctrines. It seemed that the hope of the world was about to be crushed out. Would the princes accept the decree? Should the light of the gospel be shut out from the multitudes still in darkness? Mighty issues for the world were at stake. Those who had accepted the reformed faith met together, and their unanimous decision was, “Let us reject this decree. In matters of conscience the majority has no power.”—Merle d'Aubigne, History of the Reformation, b. 13, ch. …
"But Peter and John answered and said unto them, Whether it be right in the sight of God to hearken unto you more than unto God, judge ye."
EGW directly quotes Acts 4:19.
"This principle we in our day are firmly to maintain. The banner of truth and religious liberty held aloft by the founders of the gospel church and by God's witnesses during the centuries that have passed since then, has, in this last conflict, been committed to our hands. The responsibility for this great gift rests with those whom God has blessed with a knowledge of His word. We are to receive this word as supreme authority. We are to recognize human government as an ordinance of divine appointment, and teach obedience to it as a sacred duty, within its legitimate sphere. But when its claims conflict with the claims of God, we must obey God rather than men. God's word must be recognized as above all human legislation. A “Thus saith the Lord” is not to be set aside for a “Thus saith the church” or a “Thus saith the state.” The crown of Christ is to be lifted above the diadems of earthly potentates. AA 68.2"
"Then Peter and the other apostles answered and said, We ought to obey God rather than men."
EGW directly quotes and expands upon the principle of obeying God rather than men, as stated by the apostles.
"Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God."
EGW acknowledges human government as ordained by God, echoing the sentiment in Romans 13:1, while also clarifying the limits of that obedience when it conflicts with God's commands.