Securities and Futures Act (SFA): Primary legislation governing securities, financial advisory and fund management activities in Singapore. Relevant for due diligence reporting standards and disclosure requirements.
Companies Act: Core legislation governing corporate entities in Singapore, providing framework for corporate documentation and disclosure requirements.
Evidence Act: Legislation governing the admissibility of evidence, important for documenting and presenting due diligence findings.
Misrepresentation Act: Legislation dealing with false or misleading statements, crucial for ensuring accuracy in due diligence reports and non-reliance letters.
Contract Law Act: Fundamental legislation governing contractual relationships and obligations in Singapore.
Singapore Standards on Auditing (SSA): Professional standards for auditing practices in Singapore, providing guidance on due diligence procedures and reporting.
ISCA Guidelines: Professional guidelines issued by the Institute of Singapore Chartered Accountants for accounting and auditing practices.
Singapore Financial Reporting Standards (SFRS): Standards for financial reporting that may impact the scope and content of due diligence reviews.
Contracts (Rights of Third Parties) Act: Legislation governing third-party rights in contractual relationships, relevant for limiting third-party reliance on due diligence reports.
MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore affecting financial sector due diligence requirements.
SGX Listing Rules: Singapore Exchange regulations that may affect due diligence requirements for listed companies or potential listings.
Personal Data Protection Act (PDPA): Legislation governing the collection, use, and disclosure of personal data, important for handling sensitive information in due diligence.
Common Law Precedents: Relevant case law and judicial decisions affecting professional liability and disclaimer clauses in Singapore.
