Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial reporting and audit obligations
Accountants Act (Cap. 2): Legislation regulating the accounting profession in Singapore, including requirements for public accountants and accounting entities
Securities and Futures Act: Regulatory framework for securities and futures markets, particularly relevant for audits of listed companies
Financial Advisers Act: Legislation governing financial advisory services, relevant when auditing financial advisory firms
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 for firms that perform audits and reviews of financial statements
Code of Professional Conduct and Ethics: Ethical guidelines and professional conduct requirements for public accountants and accounting entities
ACRA Regulations: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices
Practice Monitoring Programme: ACRA's audit quality review program to maintain high standards in the audit profession
ISCA Guidelines: Professional guidelines issued by the Institute of Singapore Chartered Accountants
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data, relevant for client confidentiality
MAS Guidelines: Regulatory guidelines from the Monetary Authority of Singapore, particularly relevant for financial institution audits
International Standards on Auditing: Global auditing standards that may be applicable alongside Singapore standards
International Financial Reporting Standards: International accounting standards that may be relevant for financial statement audits
