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
Summary of main changes in the SME-FRF & SME-FRS (Revised) as compared to the Old SME-FRF & SME-FRS
Summary of main changes in the SME-FRF & SME-FRS (Revised) as compared to the 2008 Exposure Draft
Word version of illustrative consolidated financial statements prepared in accordance with SME-FRS (Revised) (Appendix 3 to the Standard)
Click here for the main New Companies Ordinance Resource Centre
HKICPA A Plus Magazine (April 2014) article on SME-FRF & SME-FRS (Revised)
Frequently used resources
Copyright ©2017 Hong Kong Institute of Certified Public Accountants. All rights reserved.