Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, which provides the fundamental legal framework for company operations and corporate governance
Accountants Act (Cap. 2): Key legislation regulating the accounting profession in Singapore, including requirements for public accountants and accounting entities
Securities and Futures Act (Cap. 289): Legislation governing securities, futures, and financial markets in Singapore, particularly relevant for listed entities
Singapore Standards on Auditing (SSAs): Professional standards that govern audit engagements and provide guidance on audit procedures and reporting
Singapore Standard on Assurance Engagements (SSAEs): Professional standards specifically designed for assurance engagements other than audits or reviews of historical financial information
Singapore Standard on Review Engagements (SSREs): Professional standards governing review engagements, which provide a lower level of assurance than audits
Code of Professional Conduct and Ethics: Ethical requirements and professional conduct guidelines for public accountants and accounting entities in Singapore
ACRA Requirements: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for accounting professionals and entities
SGX Listing Requirements: Specific requirements for listed companies on the Singapore Exchange, including reporting and disclosure obligations
ISCA Guidelines: Professional guidelines issued by the Institute of Singapore Chartered Accountants for its members
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data, ensuring client confidentiality and data protection
Anti-Money Laundering Requirements: Regulatory requirements for preventing and detecting money laundering and terrorism financing activities
Singapore Standard on Quality Control 1: Professional standard establishing quality control requirements for firms performing audits, reviews, and other assurance engagements
