SMP and SME Resource Centre

SMP and SME Recourse Centre

Publications issued by the HKICPA

 

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

 

Click below for more information


file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifSME -FRF and SME FRSfile/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifA Plus articles
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifStaff summary of HKFRS for SMEsfile/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif Audit and Practice Manual
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifHKICPA example financial reportsfile/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifA Guide to Quality Control
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Financial reporting and auditing alerts
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Accountants - SMPs
 

 

Focus:



SME-FRF and SME-FRS
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifSME-FRS and FRS
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifTrack-changes version of SME-FRF & SME-FRS (Revised) for reference
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Summary of main changes in the SME-FRF & SME-FRS (Revised) as compared to the Old SME-FRF & SME-FRS

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Summary of main changes in the SME-FRF & SME-FRS (Revised) as compared to the 2008 Exposure Draft

 

 
HKICPA example financial reports in accordance with SME-FRF and SME-FRS
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifWord version of illustrative company-level financial statements prepared in accordance with the SME-FRS (Revised) (Appendix 2 to the Standard)
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Word version of illustrative consolidated financial statements prepared in accordance with SME-FRS (Revised) (Appendix 3 to the Standard)

 

 

HKICPA Quality Assurance Annual Report
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2016
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2015
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2014
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2013
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2012
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2011
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2010
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif 2009
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2008
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif2007

 
FAQ relating to new CO for SMEs
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gifFAQ on New Co Part D - SME-FRF & SME-FRS 
 

Click here for the main New Companies Ordinance Resource Centre

 

 

A Plus articles
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HKICPA 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




Technical enquiries

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