Companies Act (Cap. 50): Primary Singapore legislation governing corporate entities, including statutory audit requirements and corporate governance obligations
Accountants Act (Cap. 2): Legislation regulating the accounting profession in Singapore, including registration and regulation of public accountants
Securities and Futures Act: Regulatory framework for capital markets and securities industry, particularly relevant for audits of listed companies
Singapore Financial Reporting Standards (SFRS): Financial reporting standards that specify how financial statements should be prepared and presented in Singapore
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Code of Professional Conduct and Ethics: Ethical requirements and professional conduct guidelines for public accountants and accounting entities
ACRA AQI Disclosure Framework: Framework requiring audit firms to disclose audit quality indicators to audit committees
Ethics Pronouncements (EP) 200: Anti-money laundering and countering financing of terrorism requirements for professional accountants
SSA 220: Quality control requirements for audits of financial statements, including independence requirements
Personal Data Protection Act 2012: Legislation governing the collection, use, disclosure, and care of personal data
MAS Guidelines: Regulatory guidelines issued by Monetary Authority of Singapore for financial services sector
International Standards on Auditing: Global standards that form the basis for Singapore Standards on Auditing
International Financial Reporting Standards: Global accounting standards that form the basis for Singapore Financial Reporting Standards
