Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial reporting and auditing
Accountants Act (Cap. 2): Regulates the accounting profession in Singapore and establishes the framework for public accountants and accounting entities
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Evidence Act (Cap. 97): Governs the admissibility of evidence, including audit documentation and electronic records
Personal Data Protection Act 2012 (PDPA): Regulates the collection, use, disclosure, and care of personal data by organizations
Spam Control Act: Controls the sending of unsolicited commercial electronic messages and protects against misuse of personal information
Code of Professional Conduct and Ethics: Professional standards and ethical guidelines for public accountants and accounting entities in Singapore
Singapore Standard on Quality Control 1 (SSQC 1): Quality control standards for firms performing audits and reviews of financial statements
Banking Act: Regulatory framework for banking institutions, relevant when auditing financial institutions
Securities and Futures Act: Regulates securities, futures, and derivatives markets, particularly important for listed companies
MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore for financial sector
International Standards on Auditing (ISA): Global standards for conducting audits, which Singapore has adopted
International Financial Reporting Standards (IFRS): International accounting standards that influence financial reporting and auditing requirements
Corruption, Drug Trafficking and Other Serious Crimes Act: Anti-money laundering legislation that affects due diligence requirements in audits
Terrorism (Suppression of Financing) Act: Legislation concerning prevention of terrorism financing that may affect audit procedures
Contract Law of Singapore: General principles of contract law that govern the formation and enforcement of audit agreements
Electronic Transactions Act: Governs electronic transactions and records, relevant for digital audit documentation and electronic communications
