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Companies Act 2006: Key sections include 495-498 (Auditor's Report), 507-509 (Auditor's Liability), and 475-477 (Requirement for Audited Accounts). Forms the primary legislative framework for company audits in England and Wales.

Financial Services and Markets Act 2000: Contains specific provisions for audit requirements of regulated entities and financial services firms.

International Standards on Auditing (UK): Professional standards that govern how audits should be conducted in the UK, providing detailed requirements for audit procedures and reporting.

FRC Ethical Standard: The Financial Reporting Council's ethical requirements for auditors, including the Revised Ethical Standard 2019, which sets out fundamental principles and requirements for auditor independence.

UK Corporate Governance Code: Sets out standards of good practice for listed companies on board composition, remuneration, shareholder engagement, and audit committees.

GDPR and Data Protection Act 2018: Regulations governing the handling and protection of personal data during the audit process.

ICAEW Code of Ethics: Professional ethical guidelines established by the Institute of Chartered Accountants in England and Wales that auditors must adhere to.

Money Laundering Regulations 2017: Requirements for auditors regarding anti-money laundering procedures and reporting obligations.

Bribery Act 2010: Legislative framework addressing bribery and corruption that auditors must consider in their risk assessment and procedures.

Modern Slavery Act 2015: Legislation that may be relevant for audits of larger organizations, particularly regarding transparency in supply chains.

Common Law Principles: Established case law principles regarding professional negligence and auditor liability in England and Wales.

Limitation Act 1980: Statute defining limitation periods for legal claims, relevant for establishing time limits in the engagement letter.