Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, particularly Section 199 which mandates proper accounting record maintenance
Accountants Act (Cap. 2): Regulates the accounting profession in Singapore and establishes requirements for professional accounting services
Income Tax Act (Cap. 134): Governs taxation requirements and proper reporting of income, relevant for cash receipt verification
Goods and Services Tax Act (Cap. 117A): Establishes GST requirements and record-keeping standards for cash transactions
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Financial Reporting Standards (FRS): Standards that specify how financial information should be reported and presented
Singapore Standard on Quality Control (SSQC) 1: Establishes quality control standards for firms performing audits and reviews of financial statements
ISCA Guidelines: Professional guidelines issued by the Institute of Singapore Chartered Accountants for audit practices
MAS Guidelines: Regulatory guidelines from Monetary Authority of Singapore applicable to financial institutions
AML/CFT Requirements: Anti-Money Laundering and Countering the Financing of Terrorism requirements for cash transaction monitoring
Code of Professional Conduct and Ethics: Ethical standards for public accountants and accounting entities in Singapore
ISCA Ethics Pronouncements (EP) 100: Detailed ethical requirements for professional accountants in Singapore
Personal Data Protection Act 2012: Guidelines for handling personal information during the audit process
Currency Act (Cap. 69): Legislation governing cash handling procedures and currency transactions
Prevention of Money Laundering Regulations: Regulations to prevent money laundering through cash transactions and establish reporting requirements
