At a glance

The competition for finance and accountancy talent is more intense than it has been for a generation — and SMPs need to respond with intent.

Drawing on ACCA's Global Talent Trends 2026 and Career Paths Reimagined 2026, this toolkit gives practice leaders the evidence, tools and language to position themselves as employers of choice.

Published as two linked resources — one for practice leaders, one for anyone exploring or building a career in an SMP — with case studies, refreshed practitioner interviews and video stories from across the world.


Finding, developing and keeping good people has always been central to running a successful practice. But something has shifted. AI and automation are reshaping what accountants do day to day. Client expectations are rising. And the candidates entering the market have different priorities from any generation before them.

At the same time, the case for a career in a small or medium-sized practice has never been stronger — for those who know how to make it. SMPs offer breadth, real responsibility, proximity to business decisions and a direct line between the work and its impact on real people and real businesses. The challenge is telling that story consistently, compellingly and to the right audience.

This toolkit is designed to help. It brings together the evidence, the practitioner voices and the practical tools that practices need to compete for talent — not just with each other, but with every sector that wants smart, curious, analytically capable people.

The toolkit forms part of ACCA's UN MSME Day 2026 campaign, whose theme centres on talent in small and medium practices: the people who support the today and tomorrow of small businesses around the world. Getting the talent question right is not just a workforce challenge — it is about whether the profession has the people it needs to genuinely serve the millions of small businesses that rely on it.

What the toolkit covers

For practice leaders: SMP talent management toolkit

A substantial, practical guide structured around the full talent cycle — attract, develop, retain. At its core are 10 messages for attracting talent to an SMP, grounded in real practitioner experience and developed through direct conversations with the global SMP community. The publication also covers learning culture, AI upskilling, skills frameworks and retention — with checklists, case studies and employer voices from Malaysia, Singapore, Ireland and Sri Lanka.

For those exploring a career in an SMP: Why choose a career in a small or medium-sized practice?

A story-led companion for anyone considering an SMP as a career destination, including school leavers, graduates, career changers or experienced professionals thinking about a different kind of practice. It features the same 10 messages reframed from the candidate's perspective, 10 tips for navigating a career in practice, and a skills development framework drawn from ACCA's Career Paths Reimagined 2026 research.

Both publications feature refreshed practitioner interviews and new case studies, and are grounded throughout in findings from ACCA's Global Talent Trends 2026 — the world's largest annual survey of finance and accountancy careers, drawing on 11,389 responses across 160 countries.

Practitioner voices from across the world

Six video stories bring the toolkit to life — three from practice leaders, three from practitioners at different career stages, spanning Malaysia, Singapore, Ireland, South Africa and the UK. The videos are embedded in both publications and available here.

Practice leaders: Song Liew (Malaysia) on technology and visibility as a recruitment tool; Rachel Sloane (Ireland) on community-rooted practice and real responsibility from day one; Soo Rui Chua (Singapore) on values, mentorship and what it takes to build a great practice culture.

Practitioners: Preet Kaur (UK) on the breadth that drew her to an SMP early in her career; Bright Amisi (South Africa) on the move from corporate to practice — and what ownership feels like on the other side; Alex Black (UK) on building a career from school leaver to senior director entirely within practice.