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