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.gifRe-run TUE session on Common questions by SMPs when applying Code of Ethics for Professional Accountants (3 March)
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.gifTUE1520 - Accounting for Share-Based Payment Awards Under IFRS/ HKFRS 2 (24 November)
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifA Refresher Course on Current Auditing Standards in November and December
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