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Companies Act (Chapter 50): Primary legislation governing corporate requirements including proper accounting records maintenance, directors' responsibilities for financial records, and internal control requirements

ACRA Regulations: Regulatory framework covering Singapore Financial Reporting Standards (SFRS), record-keeping requirements, and audit documentation standards set by the Accounting and Corporate Regulatory Authority

ISCA Guidelines: Professional standards established by Institute of Singapore Chartered Accountants covering auditor requirements, cash counting procedures, and documentation standards

AML/CFT Regulations: Anti-Money Laundering and Countering the Financing of Terrorism regulations covering cash transaction reporting, suspicious transaction reporting, and record-keeping requirements

Employment Act: Legislative framework covering employee accountability, procedures for handling discrepancies, and staff responsibilities in cash handling

Singapore Standards on Auditing: Professional standards including SSA 500 (Audit Evidence), SSA 230 (Audit Documentation), and SSA 501 (Specific Considerations for Selected Items)

Internal Control Guidelines: Regulatory guidelines including MAS requirements, corporate governance requirements, and risk management frameworks for internal control