• Don’t hesitate to contact us through the following: ph-aascsecretariat@kpmg.com
  • Visit our office today! We are located at:
    The KPMG Center, 6/F 6787 Ayala Avenue Makati City 1209, Philippines

Please click on the standards to download a copy of the file for free.

Approved by AASC, BOA, PRC, and published in the Official Gazette:

  1. PSA 610 (Revised 2013) Using the Work of Internal Auditors and Related Conforming Amendments;
  2. PSAE 3410 Assurance Engagements on Greenhouse Gas Statements;
  3. PSRS 4410 (Revised) Compilation Engagements;
  4. PSRE 2400 (Revised) Engagements to Review Historical Financial Statements.

Approved by AASC, BOA, PRC, and pending publication in the Official Gazette:

  1. PSA 260 (Revised), Communication with Those Charged with Governance;
  2. PSA 570 (Revised), Going Concern;
  3. PSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements;
  4. PSA 701 (Revised), Communicating Key Audit Matters in the Independent Auditor’s Report;
  5. PSA 705 (Revised), Modifications to the Opinion in the Independent Auditor’s Report;
  6. PSA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report;
  7. PSA 720 (Revised), The Auditor’s Responsibilities Relating to Other Information.

Approved by AASC and for Submission to BOA and PRC:

  1. PSA 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks;
  2. PSA 805 (Revised), Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement;
  3. PSA 810 (Revised), Engagements to Report on Summary Financial Statements.