Important
Notice

The Hong Kong Institute of Certified Public Accountants announced that from Wednesday 15 July 2020 until further notice, the closure of the library facilities and the adjustment of the services hours of the counter on the 27th floor from 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).


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SMP and SME Resource Centre

Welcome to the SMP and SME Resource Centre.

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

SMP and SME resource centre



What's new

 

 901BTRIBe
Amendments on SME-FRF & SME-FRSnew
901BTRIBe E- Seminar on The Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard new
901BTRIBe  Exposure Draft on Proposed Amendments on Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard 
901BTRIBe Feedback statement: Post-implementation Review of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard 
901BTRIBe Amendments to Companies Ordinance Cap. 622 and consequential amendments to SME-FRF & SME-FRS
901BTRIBe SME-FRF & SME-FRS was revised
901BTRIBe Request for Information: Post-implementation Review of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard 
901BTRIBe
FAQ on HKAS 12 Income Taxes
901BTRIBe FAQ on court-free amalgamation
 

Publications issued by the Institute


 

Click here for relevant to SME and SMP materials issued by the Institute including pronouncements, guideline, reports 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
   
   
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