Accountants Act (Cap. 2): Primary legislation governing the accounting profession in Singapore, including registration and regulation of public accountants
Companies Act (Cap. 50): Core legislation governing corporate entities in Singapore, including requirements for statutory audits and auditor duties
Securities and Futures Act (Cap. 289): Legislation governing financial markets and securities trading, including requirements for auditors of listed companies
ISCA Code of Professional Conduct and Ethics: Professional standards set by the Institute of Singapore Chartered Accountants for its members
ACRA Code of Professional Conduct and Ethics: Regulatory framework established by the Accounting and Corporate Regulatory Authority for professional conduct
IESBA Code of Ethics: International Ethics Standards Board for Accountants' global ethical standards that form the basis for local requirements
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be performed in Singapore
ACRA Practice Monitoring Programme: Regulatory inspection program to ensure public accountants maintain high professional standards
SGX Listing Requirements: Singapore Exchange requirements for auditors of listed companies, including independence and reporting obligations
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data, which auditors must comply with
Prevention of Corruption Act: Anti-corruption legislation that auditors must consider in their professional conduct and ethics
Quality Control Standards: Standards for maintaining quality control in audit firms, including SSQC 1 requirements
Independence Requirements: Specific rules and guidelines ensuring auditor independence from audit clients
Confidentiality Obligations: Requirements for maintaining client confidentiality and proper handling of sensitive information
Professional Competence Framework: Standards for maintaining professional competence, including continuing professional education requirements
