Active Sound Control (ASC) uses the audio system to reduce engine noise inside the cabin. The system is linked to the throttle position and the engine's rpm to tune the V-6's sound, based on how it's being used. During normal cruising, ASC provides a quieter cockpit. During higher rpm situations, the system allows the more desirable notes of the engine's sound to be heard, to enhance driving enjoyment.
ASC system uses a mic in the cabin to "listen" for excess noise and vibration. When it hears this sound, the system generates sound waves that are complete opposite of the unwanted sound; to in effect, cancel out the sound. This sound is played back by the head unit though the speakers.
You might be wondering why would someone want to turn this off? For many reasons: Perhaps someone upgraded the stereo or speakers and it is not compatible with the ASC. Often after upgrading, you will get a buzz or popping from the new stereo due to the ASC.
But to try and answer your question: Basically, the ASC is integrated into the Honda Computer system to cancel noise and to my understanding it cannot be disabled, without manually cutting wires. To attempt this, you would need the CT Shop Manual to examine the schematics to know where and which wire to cut. Some people say that just disabling the microphone will turn off the ASC.
Hope this helps.