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            Who We Are

            Small and Medium Practices Committee

            Small- and medium-sized practices (SMPs) are a critically important part of the accounting profession and constitute the vast majority of accountancy practices worldwide. A strong SMP constituency can contribute to increased choice and competition in the market for professional services.

            SMPs service an extremely significant segment of the economy – small- and medium-sized entities (SMEs). Research indicates that more than 95% of enterprises across the world are SMEs, accounting for approximately 60% of private sector employment and contributing significantly to countries’ gross domestic product (GDP). SMEs are crucial to the health, stability, and sustainable economic growth of both developed and developing economies.

            The definition of SMP will vary from one jurisdiction to another. IFAC describes SMPs as practices that exhibit the following characteristics: their clients are mostly SMEs; they use external sources to supplement limited in-house technical resources; and they employ a limited number of professional staff.

            The IFAC SMP Committee is an advisory body that provides strategic input on IFAC’s activities in three main areas:

            • Supporting standard setting—providing regular and timely input to the international standard-setting process in order to help ensure the stability, relevance, and proportionality of international standards to SMEs/SMPs;
            • Building a future-ready profession—developing and sharing practical guidance, tools and resources with a focus on implementation of international standards, practice management, and business advisory services; and
            • Speaking out—promoting the visibility and recognition of SMPs and representing and advocating on behalf of SMPs and SMEs worldwide.
            Key Contact
            • Christopher Arnold, Head of SME/SMP and Research

            Monica Foerster, Chair

            Brazil

            Klaus Bertram

            Germany

            Robyn Erskine

            Australia

            Wassim Khrouf

            Tunisia

            Johnson Kong

            Hong Kong (Special Administrative Region of China)

            Mike Mbaya

            Kenya

            Alex Peal

            United Kingdom

            Tapani Vuopala

            Finland

            George Willie

            United States

            Dequan Yin

            China

            Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

            Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

            For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

             

             

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