Companies Act 2006: Primary legislation governing company operations and corporate governance in the UK, relevant for understanding the legal framework of the entity being audited
Financial Services and Markets Act 2000: Legislation regulating financial services industry and markets in the UK, crucial for forensic audits in financial sector
Proceeds of Crime Act 2002: Legislative framework for dealing with criminal proceeds, essential when forensic audit uncovers potential money laundering or criminal activities
Fraud Act 2006: Defines fraud offences in UK law, fundamental for forensic auditors investigating potential fraudulent activities
Bribery Act 2010: Key anti-corruption legislation, crucial for forensic audits involving potential bribery or corruption
Data Protection Act 2018: UK's implementation of data protection requirements, essential for handling personal data during forensic investigations
UK GDPR: Post-Brexit data protection regulation, governing how personal data must be handled during the forensic audit process
International Standards on Auditing (UK): Professional standards for conducting audits in the UK, providing framework for forensic audit methodology
FRC Ethical Standard: Ethical requirements set by Financial Reporting Council, guiding professional conduct during forensic audits
ICAEW Code of Ethics: Professional ethics guidelines from Institute of Chartered Accountants, ensuring ethical conduct in forensic investigations
Civil Evidence Act 1995: Governs admissibility of evidence in civil proceedings, crucial for forensic audit findings that may be used in court
Criminal Justice Act 1988: Relevant for forensic audits that may uncover criminal activities and lead to criminal proceedings
Money Laundering Regulations 2017: Regulatory requirements for preventing and detecting money laundering, essential for financial forensic investigations
Financial Services Act 2012: Updated regulatory framework for financial services, important for forensic audits in regulated sectors
Employment Rights Act 1996: Relevant for forensic audits involving employee misconduct or whistleblowing situations
Public Interest Disclosure Act 1998: Whistleblowing legislation protecting individuals who report wrongdoing, relevant for forensic audit sources
FCA Handbook: Financial Conduct Authority regulations, crucial for forensic audits in regulated financial services firms
Civil Procedure Rules: Court rules governing civil litigation in England and Wales, important if forensic audit findings lead to legal proceedings
