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Publications issued by the HKICPA

SMP and SME Recourse Centre

Publications issued by the Institute

This webpage contains pronouncements, guidance, reports and articles issued by the Institute that are applicable to SMEs and SMPs.

Click below for more information


	SME-FRF and SME-FRS		A Plus articles
	Guidance		Audit and Practice Manual (2022 edition)
	FAQ relating to new CO for SMEs		Quality Management Manual
	Financial reporting and auditing alerts
	Code of Ethics for Professional Accountants - SMPs
	FAQ relating to AML Monitoring

Back to main SMP and SME Resource Centre

Focus:

SME-FRF and SME-FRS
	SME-FRF & SME-FRS (Revised September 2022)
	SME-FRF & SME-FRS (Revised December 2021)
	SME-FRF & SME-FRS (March 2020)
	SME-FRF & SME-FRS (February 2019)
	SME-FRF & SME-FRS (December 2015)

Guidance

Qualifying criteria for the companies incorporated under Hong Kong Companies Ordinance

COVID-19-related financial reporting issues for SME-FRF & SME-FRS financial statements



FAQ relating to new CO for SMEs


A Plus articles
	A Plus Article: A chance to tailor a new standard
	A Plus Article: Meet the speaker - What to expect from two e-learning courses on SME-FRF & SME-FRS
	The Institute A Plus Magazine (July 2020) article on Amendments to the SME standards
	The Institute A Plus Magazine (April 2014) article on SME-FRF & SME-FRS (Revised)
	Click here for a full collection of Aplus articles from 2013 onwards

Frequently used resources

HKFRS for Private Entities Information Centre

New Companies Ordinance Resource Centre

Accounting and Auditing Bulletins / Circulars

IFAC gateway

Example Reports by Auditors

Technical enquiries

	Click here to submit technical enquiries