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Publications issued by the HKICPA

SMP and SME Recourse Centre

Publications issued by the Institute

 

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

 

Click below for more information


file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif SME -FRF and SME FRS file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif A Plus articles
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif The Institute example financial reports file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif Audit and Practice Manual
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif FAQ relating to new CO for SMEs
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif A Guide to Quality Control
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif
Financial reporting and auditing alerts
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif Code of Ethics for Professional Accountants - SMPs    
 
 

Focus:



SME-FRF and SME-FRS
901BTRIBe SME-FRF & SME-FRS (February 2019)new
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif SME-FRF & SME-FRS (December 2015)
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif Track-changes version of SME-FRF & SME-FRS (Revised) for reference
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif

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

file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif

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

 

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

Word version of illustrative consolidated financial statements prepared in accordance with SME-FRS (Revised) (Appendix 3 to the Standard)

 

 

901BTRIBe  The Institute Quality Assurance Annual Report
 

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

Click here for the main New Companies Ordinance Resource Centre

 

 

A Plus articles
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif

The Institute 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
   
   
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