The Forbes Insights survey of over 1,750 small and medium-sized enterprises (SMEs) found that they are focused on rebuilding their financial foundation to prepare for economic recovery. Many have reduced their risk and leveraged position to ensure they are well-positioned for growth. Despite anxiety about another downturn, most SMEs believe the worst of the recession has passed. The survey was conducted in association with ACCA, CGA-Canada, and CNDCEC.