Companies Act (Chapter 50): Primary legislation governing corporate entities in Singapore, including requirements for corporate financial reporting and audit requirements
Accountants Act (Chapter 2): Regulates the accounting profession in Singapore and establishes the framework for public accountants and accounting entities
Securities and Futures Act (Chapter 289): Regulates the securities and derivatives industry, including reporting requirements for listed companies
Financial Advisers Act (Chapter 110): Governs financial advisory services and related reporting requirements
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Singapore Standard on Quality Control (SSQC) 1: Establishes standards for firm's quality control systems for audits and reviews of financial statements
Code of Professional Conduct and Ethics: Ethical guidelines and requirements for public accountants and accounting entities in Singapore
ACRA Requirements: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audits and financial reporting
SGX Listing Requirements: Additional requirements for companies listed on the Singapore Exchange, including audit and reporting obligations
MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore affecting financial sector audits
International Standards on Auditing: Global standards that form the basis for Singapore's auditing standards
Singapore Financial Reporting Standards: Local financial reporting standards that must be considered during audit planning and execution
Banking Act: Specific requirements for audits of banking institutions in Singapore
Insurance Act: Specific requirements for audits of insurance companies in Singapore
Personal Data Protection Act 2012: Requirements for handling personal data during audit processes
Cybersecurity Act 2018: Framework for cybersecurity requirements that may affect audit procedures and data handling
Corruption, Drug Trafficking and Other Serious Crimes Act: Anti-money laundering legislation that must be considered in audit risk assessment and procedures
Terrorism (Suppression of Financing) Act: Requirements related to preventing terrorism financing that must be considered in audit risk assessment
