Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for statutory audits and auditor appointments
Accountants Act (Cap. 2): Regulates the accounting and audit profession in Singapore, including registration and conduct of public accountants
Securities and Futures Act: Relevant for audits of listed companies, covering financial reporting and disclosure requirements
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Code of Professional Conduct and Ethics: Ethical guidelines and professional conduct requirements for public accountants and accounting entities
Singapore Standard on Quality Control 1 (SSQC 1): Quality control standards that firms must implement for audits and reviews of financial statements
ACRA Requirements: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices
MAS Guidelines: Monetary Authority of Singapore guidelines applicable to audits of financial institutions
SGX Listing Requirements: Singapore Exchange requirements applicable to audits of listed companies
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data during audit engagements
Anti-Money Laundering Laws: Including Corruption, Drug Trafficking and Other Serious Crimes Act, and Terrorism Financing Act
Professional Indemnity Requirements: Professional liability and insurance requirements for audit firms in Singapore
