The report reviews the performance of SMEs around the world during 2013/14. It compares SME performance with findings from the first review. The report is the second global SME performance review by ACCA and IMA. Contact Charlotte Chung for more information. About ACCA, it is the global body for professional accountants, offering business-relevant qualifications to people of application, ability, and ambition. It aims to develop capacity in the profession and encourage the adoption of consistent global standards. Its values are aligned to the needs of employers in all sectors and ensure that its qualifications meet the diverse needs of trainee professionals and their employers. It supports its 170,000 members and 436,000 students in 180 countries, helping them to develop successful careers in accounting and business, with the skills needed by employers.