Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including statutory requirements for audit committees in companies
Securities and Futures Act (Cap. 289): Regulatory framework for securities and derivatives markets, including disclosure requirements and corporate governance standards
Singapore Code of Corporate Governance 2018: Principal governance benchmark for Singapore listed companies, providing guidelines for audit committee composition and responsibilities
SGX Listing Rules: Rules applicable to companies listed on Singapore Exchange, including specific requirements for audit committees of listed entities
MAS Guidelines: Regulatory guidelines issued by Monetary Authority of Singapore relating to corporate governance and audit committee functions
Practice Guidance: Supplementary guidelines issued by MAS providing practical direction on implementing corporate governance principles
ACGC Guidebook: Comprehensive guide by Audit Committee Guidance Committee detailing best practices and operational guidance for audit committees
Practice Direction 12.1: Specific directive on audit committee requirements including composition, independence criteria, and operational procedures
ISCA Guidelines: Professional standards and guidelines issued by Institute of Singapore Chartered Accountants relevant to audit committee operations
