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The Auditing and Assurance Standards Council (AASC) has approved and submitted hereunder pronouncements to the Professional Regulatory Board of Accountancy (Board) for approval:

  1. Philippine Standard on Auditing 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors); and
  2. Conforming and Consequential Amendments to Other Philippine Standards Arising from Philippine Standard on Auditing 600 (Revised)

Download The Professional Regulatory Board Of Accountancy Resolution No. 47, Series of 2022 Letter

Download The PSA 600 (Revised)

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