{"id":2429,"date":"2025-10-13T10:52:36","date_gmt":"2025-10-13T10:52:36","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=2429"},"modified":"2026-07-06T00:39:32","modified_gmt":"2026-07-05T22:39:32","slug":"small-and-medium-size-practices","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/small-and-medium-size-practices\/","title":{"rendered":"Small and Medium-sized Practices"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2429\" class=\"elementor elementor-2429\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d9103ea elementor-section-height-min-height elementor-section-content-middle elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"d9103ea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e64246\" data-id=\"4e64246\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fc5201 elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"0fc5201\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4b723d\" data-id=\"b4b723d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f59daa elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9f59daa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-708ab8ff\" data-id=\"708ab8ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ef4dfec hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"1ef4dfec\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-1ef4dfec\" class=\"hfe-nav-menu\"><li id=\"menu-item-15984\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/recently-adopted-standards\/\" class = \"hfe-menu-item\">Recently Adopted Standards<\/a><\/li>\n<li 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class = \"hfe-menu-item\">Technology<\/a><\/li>\n<li id=\"menu-item-2066\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/professional-skepticism\/\" class = \"hfe-menu-item\">Professional Scepticism<\/a><\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2aad83e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2aad83e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2137bd0\" data-id=\"2137bd0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4d35fb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d4d35fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Small and Medium-sized Practices<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b38506 elementor-widget elementor-widget-text-editor\" data-id=\"2b38506\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><a style=\"color: #993366;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a> <i class=\"fas fa-angle-double-right separator\"><\/i> Audit and Ethics Pronouncements <i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Trending Topics<i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Small and Medium-size Practices<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d947b18 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d947b18\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b847f1e\" data-id=\"b847f1e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f9dc7d elementor-widget elementor-widget-image\" data-id=\"8f9dc7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1920\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/manager-presenting-company-strategy-customers-1-scaled.jpg\" class=\"attachment-full size-full wp-image-13722\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/manager-presenting-company-strategy-customers-1-scaled.jpg 2560w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/manager-presenting-company-strategy-customers-1-300x225.jpg 300w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/manager-presenting-company-strategy-customers-1-1024x768.jpg 1024w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/manager-presenting-company-strategy-customers-1-768x576.jpg 768w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/manager-presenting-company-strategy-customers-1-1536x1152.jpg 1536w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/manager-presenting-company-strategy-customers-1-2048x1536.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-68e9b4b\" data-id=\"68e9b4b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d8c331 elementor-widget elementor-widget-text-editor\" data-id=\"0d8c331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">The International Federation of Accountants\u2019 (IFAC) Small and Medium Practices (SMP) activities are supported by the Small and Medium Practices (SMP) Committee.<\/p><p>SMPs in South Africa may find the following publications useful in running their practices and in the audit of small and medium enterprises (SMEs).<\/p><p><span style=\"color: #d64c22;\"><b>These publications have not been issued as guidance in South Africa as they have not gone through the IAASB\u2019s due process for development of International Standards.<\/b><\/span><\/p><p>Related communiques<\/p><ul><li><p><a href=\"https:\/\/www.irba.co.za\/upload\/43_%20IAASB_smp%20version%201.docx\">15 September 2016 Small and Medium Practices Resources and Tools<\/a><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-1e52b61 e-flex e-con-boxed e-con e-parent\" data-id=\"1e52b61\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c61e3e8 elementor-widget elementor-widget-n-accordion\" data-id=\"c61e3e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2070\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2070\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Implementation Guidance <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2070\" class=\"elementor-element elementor-element-93ca55d e-con-full e-flex e-con e-child\" data-id=\"93ca55d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2f4b2a elementor-widget elementor-widget-text-editor\" data-id=\"b2f4b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table style=\"border-collapse: collapse;\" width=\"100%\">\n<tbody>\n<tr style=\"background-color: #f5f5f5;\">\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold; width: 76%;\">Description<\/th>\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold; width: 22%;\">Date Issued<\/th>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; font-weight: bold;\" colspan=\"2\">Implementation Guidance<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.saica.org.za\/resources\/206427\">IFAC CAANZ Quality Management toolkit SMPs<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.saica.org.za\/resources\/119572\">IFAC SMP Committee \u2013 Guide to Review Engagements (December 2013)<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.saica.org.za\/resources\/113389\">Agreed-Upon Procedures Engagements \u2013 A growth and value opportunity<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.saica.org.za\/resources\/81282\">Changes made to the IFAC Guide to Using ISAs in the Audits of Small-and Medium-Sized Entities \u2013 Fourth Edition<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/publications\/quality-management-series-small-firm-implementation-installment-one\">Installation One: It is time to get ready for the new quality management standards<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/publications\/quality-management-series-small-firm-implementation-installment-two?utm_source=Main+List+New&amp;utm_campaign=54fd211e83-IFAC-release-QM-Two-7.5.23&amp;utm_medium=email&amp;utm_term=0_-54fd211e83-%5BLIST_EMAIL_ID%5D\">Installation Two: Developing a detailed implementation plan<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.iaasb.org\/publications\/iaasb-quality-management-standards-and-small-and-medium-sized-practices-0\">How the IAASB\u2019s Proposed Quality Management Standards Are Scalable for SMP<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/guide-using-international-standards-auditing-audits-small-and-medium-sized-entities-18?utm_source=IFAC+Main+List&amp;utm_campaign=eead36b503-SMP_Press_Release_9_14_169_13_2016_COPY_01&amp;utm_medium=email&amp;utm_term=0_cc08d67019-eead36b503-80293565\">Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Fourth Edition<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">17 July 2018<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/companion-manual-guide-quality-control-smpsguide-using-isas-audits-smes\">Companion Manual: Guide to Quality Control for SMPs\/Guide to Using ISAs in the Audits of SMEs\/Guide to Review Engagements\/Guide to Compilation Engagements<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">21 October 2015<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/guide-compilation-engagements\">Guide to Compilation Engagements<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">24 September 2015<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/guide-review-engagements\">Guide to Review Engagements<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">10 December 2013<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/guide-quality-control-small-and-medium-sized-practices-third-edition-0\">Guide to Quality Control for Small and Medium-Sized Practices, Third Edition<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">31 July 2011<\/td>\n\n\n\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2071\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2071\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Practice Management Support <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2071\" class=\"elementor-element elementor-element-925da20 e-con-full e-flex e-con e-child\" data-id=\"925da20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9761b2 elementor-widget elementor-widget-text-editor\" data-id=\"e9761b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table style=\"border-collapse: collapse;\" width=\"100%\">\n<tbody>\n<tr style=\"background-color: #f5f5f5;\">\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold; width: 76%;\">Description<\/th>\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold; width: 22%;\"><\/th>\n<\/tr>\n\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; font-weight: bold;\" colspan=\"2\">Practice Management Support<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.saica.org.za\/resources\/70890\">IFAC Guide to practice management for SMPs<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/news-events\/2015-11\/2015-mia-ifac-regional-smp-forum\">2015 MIA-IFAC Regional SMP Forum<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">10 December 2015<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/news-events\/2014-06\/pricing-purpose-how-implement-value-pricing-your-firm-parts-i-iii\">Pricing on Purpose: How to Implement Value Pricing in Your Firm, Parts I-III<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">09 June 2014<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/news-events\/2013-10\/social-media-marketing-may-be-key-practice-profitability\">Social Media Marketing May Be the Key to Practice Profitability<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">23 October 2013<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/guide-practice-management-small-and-medium-sized-practices\">Guide to Practice Management for Small and Medium-Sized Practices<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">13 December 2012<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/companion-manual\">Companion Manual: Guide to Practice Management for SMPs<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">19 January 2012<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/how-build-your-business-advisory-practice\">How to Build Your Business Advisory Practice<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">30 November 2011<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/how-make-your-small-practice-big-success-practice-management-tips-smps\">How to Make Your Small Practice a Big Success: Practice Management Tips for SMPs<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">31 July 2011<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2072\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2072\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Business Advisory Practice Development <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2072\" class=\"elementor-element elementor-element-8b23f9f e-con-full e-flex e-con e-child\" data-id=\"8b23f9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddd7e5d elementor-widget elementor-widget-text-editor\" data-id=\"ddd7e5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table style=\"border-collapse: collapse;\" width=\"100%\">\n<tbody>\n<tr style=\"background-color: #f5f5f5;\">\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold; width: 76%;\">Description<\/th>\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold; width: 22%;\">Date Issued<\/th>\n<\/tr>\n\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; font-weight: bold;\" colspan=\"2\">Business Advisory Practice Development<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/role-smps-providing-business-support-smes-new-evidence\">The Role of SMPs in Providing Business Support to SMEs: New Evidence<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">14 September 2016<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/news-events\/2013-08\/7-tips-accountants-supporting-globalization-small-business\">7 Tips for Accountants on Supporting the Globalisation of Small Business<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">01 August 2013<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/good-practice-checklist-small-business\">Good Practice Checklist for Small Business<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">12 May 2013<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/news-events\/2013-04\/sustainability-challenges-and-opportunities-smps-and-smes\">Sustainability: Challenges and Opportunities for SMPs and SMEs<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">09 April 2013<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/news-events\/2013-02\/tomorrow-s-firm-and-role-value-pricing\">Tomorrow\u2019s Firm and the Role of Value Pricing<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">28 February 2013<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/role-smps-greening-small-business\">The Role of SMPs in Greening Small Business<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">12 January 2012<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.ifac.org\/publications-resources\/how-build-your-business-advisory-practice\">How to Build Your Business Advisory Practice<\/a><\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">30 November 2011<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Recently Adopted Standards Quality Management Standards and Rules Enhanced Auditor Reporting Small and Medium Sized Practices Technology Professional Scepticism Small and Medium-sized Practices Home Audit and Ethics Pronouncements \u00a0Trending [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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