Small and Medium Practices Committee

The Small and Medium Practices Committee represents the interests of professional accountants operating in small- and medium-sized practices and other professional accountants who provide services to small- and medium-sized enterprises. It develops papers on topics of global concern and provides input in the development of international standards and on the work of various IFAC boards and committees where appropriate. This section also contains non-authoritative guides to support small- and medium-sized practices with their work.

Most Popular

  1. Guide to Quality Control for Small- and Medium-Sized Practices#

  2. Guide to Using International Standards on Auditing in the Audit of Small- and Medium-sized Entities#

  3. Micro-Entity Financial Reporting: Some Empirical Evidence on the Perspectives of Preparers and Users#

  4. Micro-Entity Financial Reporting: Perspectives of Preparers and Users#

  5. Volume 1 - Controlling Computers in Business: Backup, Archive and Restore#

Most Recent

  1. Guide to Quality Control for Small- and Medium-Sized Practices#

  2. Micro-Entity Financial Reporting: Some Empirical Evidence on the Perspectives of Preparers and Users#

  3. Guide to Using International Standards on Auditing in the Audit of Small- and Medium-sized Entities#

  4. Micro-Entity Financial Reporting: Perspectives of Preparers and Users#

  5. Volume 3 - Controlling Computers in Business: Logical Access Security#