Companies Act 2006: Primary legislation governing company law in the UK, particularly relevant for audit and reporting requirements in review engagements
Financial Services and Markets Act 2000: Key legislation regulating financial services activities and markets in the UK
Data Protection Act 2018 and UK GDPR: Legislation governing the processing and handling of personal data in the UK post-Brexit
ISRE 2400 (Revised): International Standard on Review Engagements providing framework for review engagement procedures
FRC Ethical Standard: Financial Reporting Council's standards setting out fundamental ethical principles for auditors and review engagement practitioners
ICAEW Code of Ethics: Professional ethical guidelines established by the Institute of Chartered Accountants in England and Wales
FRC Guidelines: Regulatory guidance from the Financial Reporting Council for conducting review engagements
ICAEW Regulations: Professional regulations set by ICAEW governing review engagement practices
Money Laundering Regulations 2017: Anti-money laundering requirements affecting professional service providers including those conducting review engagements
Common Law Contract Principles: Fundamental principles of contract formation and enforcement under English common law
Supply of Goods and Services Act 1982: Legislation governing contracts for the supply of services, including professional services
Unfair Contract Terms Act 1977: Legislation regulating unfair terms in contracts, particularly regarding limitation of liability
Consumer Rights Act 2015: Legislation protecting consumer rights, applicable if the client qualifies as a consumer
Professional Liability Insurance Requirements: Regulatory requirements for maintaining professional indemnity insurance for review engagement practitioners
Limitation of Liability Provisions: Common law principles governing the limitation of professional liability in engagement contracts
