Companies Act 2006: Primary legislation governing company audits in England and Wales, particularly Parts 16 and 42 which detail statutory audit requirements and regulations for auditors
Audit Regulations 2017: Specific regulations governing the conduct of statutory audits and the responsibilities of auditors
Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008: Regulations specifying requirements for disclosure of audit fees and any liability limitation arrangements
Financial Services and Markets Act 2000: Legislation governing financial services including aspects of audit services for regulated entities
International Standards on Auditing (UK): Professional standards that set out how auditors should conduct audit engagements in the UK
FRC Ethical Standard: Standards set by the Financial Reporting Council governing ethical requirements for auditors
UK Corporate Governance Code: Guidelines for corporate governance practices including requirements related to external audits
Financial Reporting Council Requirements: Regulatory requirements set by the FRC as the competent authority for audit regulation in the UK
ICAEW Regulations: Professional regulations set by the Institute of Chartered Accountants in England and Wales for its members
Auditing Practices Board Standards: Technical and ethical standards for auditing established by the APB
UK General Data Protection Regulation: Post-Brexit data protection legislation governing the processing of personal data
Data Protection Act 2018: UK's implementation of data protection requirements, working alongside UK GDPR
Money Laundering Regulations 2017: Regulations requiring auditors to implement anti-money laundering controls and reporting procedures
Proceeds of Crime Act 2002: Legislation relating to money laundering and proceeds of crime that affects auditors' reporting obligations
Supply of Goods and Services Act 1982: Legislation governing contracts for the supply of services, including professional services like auditing
Common Law Contract Principles: Established legal principles governing contract formation, terms, and enforcement in England and Wales
Professional Negligence Law: Legal framework governing auditors' professional liability and standard of care
