In a small classroom in Manila, a group of non-sighted individuals are being taught how to actively listen to audio files and find their way around a standard computer keyboard. Carol, blind since the age of nine, believes in the 'blind leading the blind' approach. She is the training teacher and a well-known blind transcriptionist in the Philippines. Together with her blind students- Eugemar and Katchry - they form this complex, personal world forged by sound and tactile experiences. In another corner of Manila, a group of sighted transcriptionists listen to a different set of audio files, day in and day out, ranging from legal depositions, juvenile court proceedings, yoga sessions chanted in the Midwest, the bored cadence of tired pathologists doing medical autopsies. Audio Perpetua delves into the lives of the new archivists of American memories- Philippine audio transcriptionists who get to hear a slice of everyday life in the US.