Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial reporting and audit requirements
Banking Act (Cap. 19): Key legislation regulating banking institutions and their financial reporting requirements in Singapore
Accountants Act (Cap. 2): Legislation governing the accounting profession and professional requirements for auditors in Singapore
Financial Advisers Act (Cap. 110): Regulatory framework for financial advisory services and related financial activities
Securities and Futures Act (Cap. 289): Legislation governing securities, futures, and financial markets activities
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Singapore Standard on Quality Control (SSQC) 1: Quality control standards for firms that perform audits and reviews of financial statements
Code of Professional Conduct and Ethics: Ethical guidelines and professional conduct requirements for public accountants and accounting entities
MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore for financial institutions and auditors
ISCA Guidelines: Professional guidance issued by the Institute of Singapore Chartered Accountants
ACRA Requirements: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audits and financial reporting
AML/CFT Requirements: Anti-Money Laundering and Countering the Financing of Terrorism requirements for financial audits
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data during audit procedures
International Financial Reporting Standards: Global accounting standards adopted by Singapore for financial reporting
International Standards on Auditing: Global auditing standards that complement Singapore's local auditing standards
