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Auditing and Assurance Standards Council (AASC)

IGPS No. 001 series of 2025

Date: February 2025 The Auditing and Assurance Standards Council (AASC) has approved on January 24, 2025 the adoption of Quality Management Series: Small Firm Implementation, Installment Three: Monitoring and Remediation of the IFAC in its entirety...

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Auditing and Assurance Standards Council (AASC)

Philippine Standard on Sustainability Assurance 5000...

The Auditing and Assurance Standards Council (AASC) has approved on January 27, 2025 the adoption of International Standard on Sustainability Assurance 5000 (ISSA 5000), General Requirements for Sustainability Assurance Engagements and Conforming...

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Auditing and Assurance Standards Council (AASC)

AASC Alert No. 001 Series of...

Impact of Change of Naming Convention of Accounting Standards on Report of Independent Auditor Description On January 22, 2025, the Philippine Financial and Sustainability Reporting Standards Council (FSRSC) has announced in its website that the...

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Auditing and Assurance Standards Council (AASC)

PSAE 3410

Description Philippine Standard on Assurance Engagements (PSAE) 3410, Assurance Engagements on Greenhouse Gas Statements   Download the PSAE 3410 Download the BOA Resolution No. 84 series of...

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Auditing and Assurance Standards Council (AASC)

PSAE 3000 (Revised)

Description Philippine Standard on Assurance Engagements (PSAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, Philippine Framework for Assurance Engagements and Related Conforming...

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Auditing and Assurance Standards Council (AASC)

Narrow Scope Amendments to PSA 700...

The Auditing and Assurance Standards Council (AASC) has approved on January 29, 2024 the adoption of International Standards on Auditing Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and ISA...

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