The Codes are developed by the ASA Codes Committee, which includes advertiser, agency, media and public representatives, and in consultation with industry and public sectors.  Codes are reviewed every five years or earlier if a need arises.

The advertising codes consist of the Advertising Standards Code and the five sector Codes where advertisers are expected to take particular care; Alcohol, Children and Young People, FinanceTherapeutic and Health, and Gambling.

In interpreting the Codes, emphasis will be placed on compliance with both the principles and the spirit and intention.

The function of the Codes is to complement, not to replace, the laws of the land.