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

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

Securities and Futures Act (Cap. 289): Law governing capital markets and securities trading, including disclosure requirements for listed companies

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 that audit firms must implement in their practices

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

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

SGX Listing Requirements: Additional requirements for audits of companies listed on the Singapore Exchange

MAS Guidelines: Regulatory guidelines from the Monetary Authority of Singapore applicable to financial institution audits

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

Industry-Specific Regulations: Sector-specific regulatory requirements depending on the industry of the audited entity

International Standards on Auditing: Global auditing standards that form the basis for Singapore Standards on Auditing

International Financial Reporting Standards: Global accounting standards that influence Singapore's financial reporting framework

Singapore Financial Reporting Standards: Local financial reporting standards that companies must comply with in preparing their financial statements