SMP and SME Resource Centre

SMP and SME Recourse Centre

Welcome to the SMP and SME Resource Centre

This webpage has been specially created by the HKICPA Standard Setting Department to assist members in the SMP and SME sector to access related technical resources effectively.

What's new


Click below for the latest news in the last six months 


file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifInternational Accounting, Auditing & Ethics (IAAE) – In partnership with ICAEW, the Institute is offering you free, premium resources on audit and ethics
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifLunch Forum on IAASB's Invitation to Comment, Enhancing Audit Quality in the Public Interest (23 March)
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifEnrol now for the 1-day workshop on HKFRS for Private Entities
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifTwo new Q&As (Questions 1.6 and 1.7) relating to consolidated and company level financial statements prepared under Part 9 of the the new Companies Ordinance (Cap. 622)
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifNew TUE sessions held in March 2016
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifMembers' handbook update no. 175 contains 2015 Amendments to the HKFRS for Private Entities
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2015 IFAC Global SMP Survey
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifGuide to Compilation Engagements
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifIFAC Global Knowledge Gateway – Video Series
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifFAQ on Part D of new Companies Ordinance relating to SME-FRF & SME-FRS


Publications issued by the HKICPA


Click here for relevant to SME and SMP materials issued by the HKICPA including standards, guidelines and articles


Publications issued by other organisations


Click here for relevant to SME and SMP materials issued by regulators, accounting firms and international standard setting bodies  



Frequently used resources


Technical enquiries

 Click here to submit technical enquiries
 Frequently Asked Questions on the application of the Institute's professional pronouncements