Auditing and Assurance Standards Council (AASC) Website is live again!


The website of the Auditing and Assurance Standards Council (AASC) ( has been down for quite a sometime due to suspension by its web hosting service.

Good news! The website is now live and we can now access the material we need to download from the site.  Materials which we can access from the AASC website include the following, among others:

  1. AASC Alert
  2. AASC Bulletin
  3. Philippine Standards on Auditing (PSAs)
  4. Philippine Standards on Review Engagements (PSREs)
  5. Philippine Standards on Assurance Engagements (PSAEs)
  6. Philippine Standards on Related Services (PSRSs)
  7. Philippine Standards on Quality Control (PSQCs)
  8. Philippine Auditing Practice Statements (PAPSs)
  9. International Standards on Auditing (ISA)
  10. Final Pronouncements Pending Publication in the Official Gazette
  11. Final Pronouncements Pending BOA/PRC Approval
  12. Final Pronouncements Pending Submission to BOA/PRC
  13. Codified Standards
  14. AASC Exposure Drafts (EDs)
  15. AASC Projects
  16. About AASC
  17. IFAC Guides and Philippine Preface

The Auditing and Assurance Standards Council (AASC) was created in December 2005, under the Philippine Accountancy Act of 2004, by the Professional Regulation Commission upon the recommendation of the Board of Accountancy (BOA). The AASC is tasked to assist the BOA to establish and promulgate auditing standards in the Philippines.

The objectives, approach and working procedures in adopting AASC pronouncements are set out in the Preface to Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services.


The AASC replaced the Auditing Standards and Practices Council (ASPC). A brief history of ASPC is also available.

Disclaimer: Opinions expressed in this article are that of the author and information provided are for general conceptual guidance for public information and are not substitute for expert advice. Contact for more information and if you want to avail professional services. Find us on Facebook!

Orlando Calundan is a CPA who has exposures in FS audit of entities in various industries such as real estate, food/restaurants, manufacturing, service organizations and BPOs, automotive, holding/investment companies and more. He also has exposure on internal audit engagements.

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