AASBB Mission: To promote high quality financial reporting and auditing standards that are consistent with international best practices through the development and implementation of Bhutanese Accounting Standards (BAS) and Bhutanese Standards on Auditing (BSA).
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With the growing number of companies and opening of Bhutanese economy to the outside world for trade and investment, the need was felt to have a body to oversee and develop accounting and auditing practices in the country. As such, to spearhead the development of accounting and auditing standards, the Council of Cabinet Ministers during the 69th Session on 30th April 2010 approved the formation of the Accounting and Auditing Standards Board of Bhutan (AASBB) based on the proposal submitted by the Ministry of Finance (MoF).