Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for corporate governance, financial reporting, and audit requirements
Securities and Futures Act (Cap. 289): Regulates the securities and derivatives industry, including requirements for financial market infrastructure and market conduct
Financial Advisers Act (Cap. 110): Regulates financial advisory services in Singapore, including compliance and audit requirements for financial advisers
Personal Data Protection Act 2012 (PDPA): Governs the collection, use, and disclosure of personal data, requiring specific audit considerations for data protection
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
IIA Singapore Guidelines: Professional guidelines issued by the Institute of Internal Auditors Singapore for internal audit practices
SGX Listing Rules: Rules and requirements for companies listed on the Singapore Exchange, including audit and compliance requirements
MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore covering risk management, technology risk, and outsourcing
Code of Corporate Governance 2018: Principles and guidelines for corporate governance practices in Singapore companies
Banking Act: Specific legislation governing banks and banking operations in Singapore, including audit requirements for financial institutions
Insurance Act: Regulatory framework for insurance business in Singapore, including specific audit requirements for insurers
Payment Services Act: Legislation governing payment services and payment service providers in Singapore
International Standards for Professional Practice of Internal Auditing: Global standards for internal audit profession, providing framework for audit activities and assessments
IFRS Standards: International Financial Reporting Standards that guide financial reporting and must be considered in audit planning
COSO Internal Control Framework: International framework for designing, implementing, and conducting internal control and assessing its effectiveness
Corruption, Drug Trafficking and Other Serious Crimes Act: Anti-money laundering legislation requiring specific audit procedures for detecting and preventing financial crimes
Terrorism (Suppression of Financing) Act: Legislation aimed at preventing terrorism financing, requiring specific audit considerations for financial transactions
