Accountants Act (Chapter 2): Primary legislation governing the accounting profession in Singapore, including registration and regulation of public accountants
Companies Act (Chapter 50): Key legislation governing corporate entities in Singapore, including statutory audit requirements and auditor responsibilities
Securities and Futures Act (Chapter 289): Regulates financial markets and securities trading, including audit requirements for listed companies and financial institutions
Financial Advisers Act (Chapter 110): Governs financial advisory services and includes provisions relevant to auditing financial advisory firms
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Code of Professional Conduct and Ethics: Ethical guidelines and professional conduct requirements for public accountants and accounting entities in Singapore
ACRA's Audit Quality Indicators Framework: Framework established by ACRA to measure and evaluate audit quality in Singapore
ACRA Regulations: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices
SGX Listing Requirements: Singapore Exchange requirements affecting audit practices for listed companies
MAS Guidelines: Monetary Authority of Singapore's guidelines affecting audit practices in financial sector
International Standards on Auditing: Global standards that form the basis for Singapore Standards on Auditing
International Financial Reporting Standards: Global accounting standards that auditors must consider when conducting audits
IESBA Code: International Ethics Standards Board for Accountants Code providing ethical guidelines
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data in Singapore
Cybersecurity Act 2018: Framework for protection of computer systems and cybersecurity in Singapore
Corruption, Drug Trafficking and Other Serious Crimes Act: Anti-money laundering legislation that auditors must consider in their practice
Terrorism (Suppression of Financing) Act: Legislation related to preventing terrorism financing that affects audit procedures
Banking Act: Specific requirements for auditing banking institutions in Singapore
Insurance Act: Specific requirements for auditing insurance companies in Singapore
