This standard-setting body replaces the
Auditing Standards and Practices Council
(ASPC) and is tasked to develop and issue
Philippine Standards on Auditing and related
Interpretations:
a. Accounting Standards Board.
b. Financial Reporting Standards
Committee.
c. Financial Reporting Standards Council.
d. Auditing and Assurance Standards
Council.
Auditing Standards and Practices Council
(ASPC) and is tasked to develop and issue
Philippine Standards on Auditing and related
Interpretations:
a. Accounting Standards Board.
b. Financial Reporting Standards
Committee.
c. Financial Reporting Standards Council.
d. Auditing and Assurance Standards
Council.