SMP InSIGhTS As the SME adviser of choice (IFAC 2010), small and medium sized accountancy practitioners (SMPs) are able to offer valuable insights into the challenges SMEs are experiencing. Accountants provide a variety of services that go beyond tax advisory and other compliance-related advice. Independent evidence suggests that the profession is, for example, the most frequently used intermediary on regulatory advice (FDS International 2010) and access to finance (ACCA 2012b) and evidence is continuing to reveal new aspects of SMPs’ offering to their SME clients in areas that go beyond accounting and