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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


901BTRIBe SME -FRF and SME FRS 901BTRIBe A Plus articles
901BTRIBe The Institute example financial reports 901BTRIBe

Audit and Practice Manual 

901BTRIBe FAQ relating to new CO for SMEs
901BTRIBe Audit and Practice Manual - 2020 update kit new 
901BTRIBe  Financial reporting and auditing alerts 901BTRIBe A Guide to Quality Control
901BTRIBe Code of Ethics for Professional Accountants - SMPs 901BTRIBe Quality Assurance Annual Reports
901BTRIBe FAQ relating to AML Monitoring    
 
 

Focus:



SME-FRF and SME-FRS
901BTRIBe COVID-19-related financial reporting issues for SME-FRF & SME-FRS financial statements
901BTRIBe
SME-FRF & SME-FRS (March 2020)
901BTRIBe SME-FRF & SME-FRS (February 2019)
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
 

 
901BTRIBe FAQ relating to new CO for SMEs
       
 

 

 

 

A Plus articles
901BTRIBe The Institute A Plus Magazine (July 2020) article on Amendments to the SME standards
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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