Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for corporate governance, financial reporting, and audit requirements
Securities and Futures Act (Cap. 289): Regulates financial markets and securities trading, including disclosure requirements and corporate transparency obligations
Accountants Act (Cap. 2): Governs the registration and regulation of public accountants and accounting corporations in Singapore
Personal Data Protection Act 2012 (PDPA): Establishes framework for data protection and privacy, crucial for handling sensitive information during audits
Code of Corporate Governance 2018: Sets principles and guidelines for corporate governance practices in Singapore companies
SGX Listing Rules: Requirements for listed companies including disclosure obligations and corporate governance standards
ACRA Practice Directions: Regulatory guidelines issued by the Accounting and Corporate Regulatory Authority for compliance and best practices
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore
Singapore Standards on Quality Control (SSQC): Quality control standards for firms that perform audits and reviews of financial statements
Code of Professional Conduct and Ethics: Professional ethics guidelines for public accountants and accounting entities
Employment Act (Cap. 91): Main labor law governing employment relationships and workplace rights
Workplace Safety and Health Act: Ensures safety, health and welfare of persons at work in workplace settings
Prevention of Corruption Act: Anti-corruption legislation crucial for maintaining integrity in audit processes
Banking Act: Regulations specific to financial institutions, including confidentiality requirements
Official Secrets Act: Protects sensitive government-related information that might be encountered during audits
