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2. Our micro, SME and


                                SMP focus.




                               Our  members work  within micro  and  small-  to  medium-sized
                               enterprises  (SMEs)  or  in  micro and  small- to  medium-sized
                               accounting practices (SMPs) advising micro and SME clients.


                               We recognise the key role SMPs play in supplying professional

                               services to their SME clients who are vital wealth creators as
                               employers to more than half of the UK’s private sector workforce
                               and the power behind urban and rural communities worldwide.




















              04  I  Institute of Financial Accountants
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