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Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial reporting and audit obligations

Accountants Act (Cap. 2): Legislation regulating the accounting profession in Singapore, including requirements for public accountants and accounting entities

Securities and Futures Act: Regulatory framework for securities and futures markets, particularly relevant for audits of listed companies

Financial Advisers Act: Legislation governing financial advisory services, relevant when auditing financial advisory firms

Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore

Singapore Standard on Quality Control (SSQC) 1: Quality control standards for firms that perform audits and reviews of financial statements

Code of Professional Conduct and Ethics: Ethical guidelines and professional conduct requirements for public accountants and accounting entities

ACRA Regulations: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices

Practice Monitoring Programme: ACRA's audit quality review program to maintain high standards in the audit profession

ISCA Guidelines: Professional guidelines issued by the Institute of Singapore Chartered Accountants

Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data, relevant for client confidentiality

MAS Guidelines: Regulatory guidelines from the Monetary Authority of Singapore, particularly relevant for financial institution audits

International Standards on Auditing: Global auditing standards that may be applicable alongside Singapore standards

International Financial Reporting Standards: International accounting standards that may be relevant for financial statement audits