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Small and medium practices (SMPs) typically serve businesses that are small or medium sized in nature, also known as small- and medium-sized entities (SMEs). SMEs are an integral part of the global economy, and provide a key source of stability and growth.

The International Federation of Accountants' SMP Committee publishes guidance materials and tools for accountants working in this area, and the professional accountancy organisations supporting them. Substantial information and/or guidance materials in relation to SMP matters can be found at:

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