Companies Act (Cap. 50): Primary legislation governing corporate audits in Singapore, covering statutory audit requirements, auditor qualifications, and specific audit requirements for different company types
Accountants Act (Cap. 2): Regulatory framework for public accountants and audit firms, including registration requirements, professional standards, and ethical guidelines
Singapore Standards on Auditing (SSAs): Comprehensive professional standards for conducting audits, including quality control requirements and reporting standards
Personal Data Protection Act (PDPA): Legislation governing the handling and protection of personal and sensitive financial data during audit processes
AML/CFT Regulations: Prevention of Money Laundering and Countering the Financing of Terrorism requirements, including suspicious transaction reporting and due diligence procedures
Singapore Contract Law: Common law principles governing contract formation, terms and conditions, and service level agreements for audit services
Competition Act: Legislation ensuring fair competition, price transparency, and prevention of anti-competitive practices in audit services
Professional Code of Conduct: Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities, covering professional ethics, independence requirements, and quality control standards
SGX Requirements: Singapore Exchange specific requirements for audits of listed companies, including additional reporting and disclosure obligations
Industry-Specific Regulations: Additional regulatory requirements and audit procedures specific to particular industries or sectors
