At present, AASC pronouncements are mainly adopted from the standards and practice statements issued by the IAASB. The approach and working procedures used by the AASC in adopting AASC pronouncements, as well as the authority attaching to those pronouncements, are set out in the Preface to Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services.

Final AASC pronouncements, including those pending approval by the Board of Accountancy and the Professional Regulation Commission, are posted on the AASC website and may be downloaded free-of-charge.