The Auditing and Assurance Standards Council (AASC) has approved on September 29, 2025 the adoption of International Standard on Auditing 570 (Revised 2024), Going Concern Including Conforming and Consequential Amendments to Other International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB) in April 2025, as Philippine Standard on Auditing 570 (Revised 2024), Going Concern Including Conforming and Consequential Amendments to Other Philippine Standards on Auditing (PSAs).
Download the Preface to Philippine Standard on Auditing 570 (Revised 2024)
Download the Philippine Standard on Auditing 570 (Revised 2024)
Download the BOA Resolution No. 03 series of 2026