The International Federation of Accountants’ (IFAC) Small and Medium Practices (SMP) activities are supported by the Small and Medium Practices (SMP) Committee.
SMPs in South Africa may find the following publications useful in running their practices and in the audit of small and medium enterprises (SMEs).
These publications have not been issued as guidance in South Africa as they have not gone through the IAASB’s due process for development of International Standards.
15 September 2016 - SMALL AND MEDIUM PRACTICES RESOURCES AND TOOLS