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Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for statutory audits and auditor appointments

Accountants Act (Cap. 2): Regulates the accounting and audit profession in Singapore, including registration and conduct of public accountants

Securities and Futures Act: Relevant for audits of listed companies, covering financial reporting and disclosure requirements

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

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

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

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

MAS Guidelines: Monetary Authority of Singapore guidelines applicable to audits of financial institutions

SGX Listing Requirements: Singapore Exchange requirements applicable to audits of listed companies

Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data during audit engagements

Anti-Money Laundering Laws: Including Corruption, Drug Trafficking and Other Serious Crimes Act, and Terrorism Financing Act

Professional Indemnity Requirements: Professional liability and insurance requirements for audit firms in Singapore