Companies Act 2006: Primary legislation governing company operations, corporate records and accounting requirements in the UK. Crucial for understanding the framework within which forensic audits must operate.
Financial Services and Markets Act 2000: Regulates financial services industry and markets in the UK. Relevant for forensic audits involving financial institutions or regulated entities.
Proceeds of Crime Act 2002: Legislation dealing with money laundering and criminal property. Essential for forensic auditors to understand when investigating potential financial crimes.
Fraud Act 2006: Defines fraud offenses in England and Wales. Critical for forensic audits focusing on fraud investigation and prevention.
Data Protection Act 2018 and UK GDPR: Governs the processing and handling of personal data. Must be considered when accessing, processing, and storing personal information during forensic audits.
International Standard on Auditing (UK): Professional standards for conducting audits in the UK. Provides framework for audit methodology and reporting.
Money Laundering Regulations 2017: Regulations concerning anti-money laundering controls and procedures. Essential for forensic audits involving financial transactions and compliance.
Civil Procedure Rules: Rules governing civil litigation in England and Wales. Important for forensic audits that may lead to legal proceedings.
Criminal Procedure Rules: Rules governing criminal proceedings. Relevant for forensic audits that may uncover criminal activity.
Employment Rights Act 1996: Legislation protecting employee rights. Relevant when forensic audits involve employee investigations or whistleblowing.
Public Interest Disclosure Act 1998: Provides protection for whistleblowers. Important for forensic audits initiated through whistleblowing.
Public Contracts Regulations 2015: Governs public sector procurement. Relevant when the forensic audit RFP is for a public sector entity.
Computer Misuse Act 1990: Legislation concerning unauthorized access to computer systems. Relevant for digital forensics aspects of audit.
Privacy and Electronic Communications Regulations: Regulates electronic communications and data privacy. Must be considered when accessing electronic communications during forensic audits.
Modern Slavery Act 2015: Requires certain organizations to ensure their supply chains are free from slavery and human trafficking. May be relevant for comprehensive forensic audits.
