IFAC Resources & Support for SMPs
There are numerous resources available for small and medium-sized practices (SMPs), many of which are available in multiple languages.
Practice transformation
Resources on practice transformation include articles, research and publications, press releases and links to external content, for example, the Small Business Sustainability Checklist, Small Business Continuity Checklist, and Guide to Practice Management for SMPs. These resources are available on:
https://www.ifac.org/knowledge-gateway/small-and-medium-sized-practices-smps
International standards implementation support
Ethics (International Ethics Standards Board for Accountants [IESBA])
International standards implementation support resources on ethics, include various publications such as Exploring the IESBA Code, on:
https://www.ifac.org/knowledge-gateway/discussion/exploring-iesba-code
Audit & assurance (International Auditing and Assurance Standards Board [IAASB])
Title | Resource |
---|---|
Quality Management Toolkit for SMPs and Illustrative Risk Matrix | Click Here |
Auditing Accounting Estimates: ISA 540 (Revised) Implementation Tool | Click Here |
The Risk Identification and Assessment Process: Tips on Implementing ISA 315 (Revised 2019) | Click Here |
Choosing the Right Service: Comparing Audit, Review, Compilation, and AUP Services | Click Here |
Guide to Review Engagements | Click Here |
Guide to Compilation Engagements | Click Here |