The Auditing and Assurance Standards Council (AASC) has approved the International Standard on Related Services 4400 (Revised), Agreed-upon Procedures Engagements, which has been approved for adoption by the Auditing and Assurance Standards Council (AASC) as Philippine Standard on Related Services (PSRS) 4400 (Revised), Agreed-upon Procedures Engagements, PSRS 4400 (Revised) is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 01, 2022.
