Developing the Accountancy Profession
An Assessment of International Needs and Analysis of the Activities Offered within Seven Member Bodies
Oct 31, 2001 | Surveys & Reports
As national bodies become more aware of their SMP constituents and their needs, at least some of those bodies have been taking actions and developing programs to help SMPs play a more effective role in the domestic marketplace. But, to deal with the presence and needs of SMPs on an international scale, it is first necessary to determine just where they fit into the global picture.
Like the large firms, SMPs no longer operate only in their domestic jurisdictions. Many of the services they render are to cross-border clients, and they do this by establishing various structures and/or agreements with pertinent professionals in other countries.
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