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Accounting and Corporate Regulatory Authority

Accounting Standards Committee

Access information about the ASC, the standard-setting process and the ASC members.

Last updated 30 January 2026

About the Accounting Standards Committee

Learn about the ASC’s role in making or formulating accounting standards for companies, charities, co-operative societies and societies.

Accounting Standards Committee (ASC): Standard-setting process

The ASC adopts a formal and rigorous process in formulating accounting standards to ensure that accounting standards formulated are of a consistent high quality.

Accounting Standards Committee (ASC) members

Access information about the ASC members.