Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial reporting and corporate governance
Accountants Act (Cap. 2): Legislation regulating the accounting profession in Singapore, including the registration and regulation of public accountants
Securities and Futures Act: Legislation governing securities markets and financial instruments, particularly relevant for listed companies
SSRE 2400 (Revised): Singapore Standard on Review Engagements providing framework for review of financial statements
SSQC 1: Singapore Standards on Quality Control establishing quality control requirements for firms performing reviews of financial statements
Code of Professional Conduct and Ethics: Professional standards governing conduct and ethics for public accountants and accounting entities
ACRA Requirements: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for financial statement reviews
ISCA Guidelines: Professional guidelines established by the Institute of Singapore Chartered Accountants
SGX Listing Requirements: Specific requirements for listed companies on the Singapore Exchange
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data in Singapore
Corruption, Drug Trafficking and Other Serious Crimes Act: Anti-money laundering legislation requiring reporting of suspicious transactions
Terrorism (Suppression of Financing) Act: Legislation aimed at preventing the financing of terrorism tHRough financial systems
