Companies Act (Cap. 50): Primary legislation governing company matters in Singapore, particularly Sections 205 (requirement for companies to appoint auditors), 206 (auditor qualifications), 10 (requirements for board resolutions), and Fourth Schedule (requirements for board meetings and resolutions)
Accountants Act (Cap. 2): Legislation governing the accounting profession in Singapore, including provisions regarding qualified auditors and requirements for public accountants and accounting firms
Singapore Standards on Auditing (SSAs): Professional standards that set out requirements for auditors, including professional conduct and independence requirements
SGX Listing Rules: Rules applicable to listed companies in Singapore, containing additional requirements for appointment of auditors and corporate governance requirements
Code of Corporate Governance: Guidelines setting out principles and best practices for corporate governance in Singapore, including guidance on appointment of auditors and independence considerations
ISCA Requirements: Professional and ethical standards set by the Institute of Singapore Chartered Accountants, including independence requirements for auditors
