Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for corporate financial reporting and audit requirements
Accountants Act (Cap. 2): Legislation regulating the accounting profession in Singapore, including requirements for public accountants and audit firms
Securities and Futures Act (Cap. 289): Law governing capital markets and securities trading, including disclosure requirements for listed companies
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Singapore Standard on Quality Control (SSQC) 1: Quality control standards that audit firms must implement in their practices
Code of Professional Conduct and Ethics: Ethical requirements and professional conduct guidelines for public accountants and accounting entities
ACRA Requirements: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices
SGX Listing Requirements: Additional requirements for audits of companies listed on the Singapore Exchange
MAS Guidelines: Regulatory guidelines from the Monetary Authority of Singapore applicable to financial institution audits
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data in audit documentation
Industry-Specific Regulations: Sector-specific regulatory requirements depending on the industry of the audited entity
International Standards on Auditing: Global auditing standards that form the basis for Singapore Standards on Auditing
International Financial Reporting Standards: Global accounting standards that influence Singapore's financial reporting framework
Singapore Financial Reporting Standards: Local financial reporting standards that companies must comply with in preparing their financial statements
