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 standards issued by the AASC are in the form of the following:

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.

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