Companies Act 2006: Primary legislation governing company law in England and Wales, including statutory audit requirements, directors' duties, and financial reporting obligations
Financial Services and Markets Act 2000: Key legislation establishing the regulatory framework for financial services and audit requirements for regulated entities
International Standards on Auditing (UK): Professional standards that establish the framework for conducting audits in the UK, providing detailed requirements and guidance
FRC Ethical Standards: Standards issued by the Financial Reporting Council that establish fundamental principles and requirements for auditor independence and professional ethics
FRC Corporate Governance Code: Principles and provisions for effective corporate governance in UK listed companies, including audit-related requirements
Audit Firm Governance Code: Specific governance requirements for audit firms, focusing on leadership, quality control, and risk management
FRC Revised Ethical Standard 2019: Updated ethical requirements for auditors, including independence rules and professional behavior standards
SATCAR 2016: The Statutory Auditors and Third Country Auditors Regulations 2016, governing statutory audit practices and requirements
UK GDPR: UK General Data Protection Regulation governing the processing and protection of personal data during audit procedures
Data Protection Act 2018: UK's implementation of data protection requirements, complementing UK GDPR in audit contexts
Money Laundering Regulations 2017: Regulations requiring auditors to implement controls and procedures to prevent money laundering
Proceeds of Crime Act 2002: Legislation defining money laundering offenses and reporting obligations for auditors
ICAEW Code of Ethics: Professional ethical guidelines established by the Institute of Chartered Accountants in England and Wales
ACCA Professional Standards: Professional standards and ethical guidelines set by the Association of Chartered Certified Accountants
