Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, providing framework for corporate governance, financial reporting, and audit requirements
Accountants Act (Cap. 2): Regulates the accounting profession in Singapore and establishes requirements for public accountants and audit practices
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore, including specific procedures and reporting requirements
Financial Reporting Standards (FRS): Standards that specify how financial statements should be prepared and presented in Singapore
ISCA Requirements: Professional requirements set by the Institute of Singapore Chartered Accountants for its members conducting audit work
Code of Professional Conduct and Ethics: Ethical guidelines and professional conduct requirements for accountants and auditors in Singapore
Singapore Standard on Auditing 505: Specific standard dealing with external confirmations in audit procedures, including requirements for confirmation requests
Personal Data Protection Act 2012: Legislation governing the collection, use, disclosure and care of personal data, affecting how client information must be handled
Corruption, Drug Trafficking and Other Serious Crimes Act: Anti-money laundering legislation that affects reporting requirements and due diligence procedures
Terrorism (Suppression of Financing) Act: Legislation related to preventing terrorism financing, affecting due diligence and reporting requirements
MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore affecting financial sector audits
Banking Act: Legislation governing banking institutions in Singapore, relevant when dealing with financial institution audits
Singapore Contract Law: Common law principles governing formation and enforcement of contracts in Singapore
Electronic Transactions Act: Legislation governing electronic communications and records, relevant for electronic audit confirmations
