Key Contacts

Roberto G. Manabat
AASC Chairman

Enrico E. Baluyut
AASC Secretary

For a complete list of AASC members, click here.


Recent Site Updates

AASC Key Contacts - February 2019

About AASC

Auditing Standards and Practices Council (ASPC)


About AASC | Key Contacts | About ASPC

Before the creation of the Auditing And Assurance Standards Council (AASC) in December 2005, the ASPC was responsible for the promulgation of auditing standards, practices and procedures, considered as generally accepted auditing standards in the Philippines

The ASPC was established by the Philippine Institute of Certified Public Accountants (PICPA) and the Association of Certified Public Accountants in Public Practice (ACPAPP). In support of ASPC’s creation and operation, PICPA, ACPAPP and the PICPA Foundation adopted a Joint Memorandum of Support signed on March 17, 1986 by representatives of these organizations.

The Rules of Procedures set out the objectives and functions of the ASPC, its organization and membership, the authority of its pronouncements and the working process involved in adoption of auditing standards.

The ASPC pronouncements were adopted mostly from the auditing standards and practice statements issued by the International Auditing Practices Committee (IAPC) of the International Federation of Accountants (IFAC). IAPC was later on replaced by the International Auditing and Assurance Board (IAASB).