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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SME Financial Reporting Framework and Standard

Standards and reference material

 

  • For SME-FRF & SME-FRS (Revised March 2020)
    The SME-FRF & SME-FRS (Revised) has been updated to reflect the amendments of the Companies (Amendment) (No. 2) Ordinance 2018. Please refer to paragraph 54 of the SME-FRF for the effective date of the amendments.  Earlier application is not permitted.        

  

 

 



Last updated: April 2020 

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