Companies Act (Chapter 50): Primary legislation governing corporate entities in Singapore, which sets out requirements for financial reporting and corporate compliance.
Accountants Act (Chapter 2): Regulates the accounting profession in Singapore and establishes the framework for professional accounting services.
Securities and Futures Act (Chapter 289): Relevant when the engagement involves listed companies, governing securities trading and financial market regulation.
SSRS 4400: Singapore Standard on Related Services that specifically governs Agreed-Upon Procedures engagements regarding financial information.
Code of Professional Conduct and Ethics: Professional standards framework for public accountants and accounting entities in Singapore.
ACRA Requirements: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for professional services firms.
ISCA Guidelines: Professional guidelines established by the Institute of Singapore Chartered Accountants for accounting practices.
SSQC 1: Singapore Standards on Quality Control establishing quality control requirements for firms performing audits and related services.
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data, ensuring client confidentiality.
Singapore Contract Law: Common law principles governing contract formation, execution, and enforcement in Singapore.
Unfair Contract Terms Act (Chapter 396): Legislation regulating the use of unfair terms in contracts, ensuring fairness in professional service agreements.
