Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for corporate financial reporting and audit obligations
Accountants Act (Cap. 2): Regulates the accounting and auditing profession in Singapore, establishing standards for professional practice and registration requirements
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore, providing framework for audit methodology and reporting
Securities and Futures Act: Regulatory framework for securities and futures markets, particularly relevant for audits of listed companies
ISCA Requirements: Professional requirements set by the Institute of Singapore Chartered Accountants for its members conducting audit work
Code of Professional Conduct and Ethics: Ethical guidelines and professional conduct requirements for public accountants in Singapore
Singapore Standard on Quality Control 1: Quality control standards for firms performing audits and reviews of financial statements
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data, relevant for handling client information during audits
Cybersecurity Act 2018: Framework for protection against cyber risks and securing critical information infrastructure
Banking Act: Specific regulations for audits of banking institutions in Singapore
Insurance Act: Regulatory requirements for audits of insurance companies
MAS Guidelines: Monetary Authority of Singapore's regulatory guidelines affecting financial sector audits
Singapore Contract Law: Common law principles governing contractual relationships and obligations in Singapore
Electronic Transactions Act: Legal framework for electronic transactions and digital signatures in Singapore
Anti-Money Laundering Legislation: Including Corruption, Drug Trafficking and Other Serious Crimes Act, governing reporting obligations for suspicious transactions
Employment Act: Main labor law governing employment relationships, relevant for audit staff deployment
Work Injury Compensation Act: Legislation governing workplace injury compensation, relevant for audit field work safety considerations
