This research report, "Business Advice to SMEs: Professional Competence, Trust and Ethics," was conducted by Robert Blackburn, Peter Carey, George A. Tanewski, and the Certified Accountants Educational Trust (London). The report focuses on the importance of professional competence, trust, and ethics in providing business advice to small and medium-sized enterprises (SMEs). The study was subject to a rigorous peer-review process and was independently reviewed by two experts of international standing. The authors acknowledge the support of ACCA in funding the project and providing guidance and advice throughout the research process. The report is based on interviews with business owner-managers, accountants, and financial advisers, providing valuable insights into the challenges and opportunities faced by SMEs in seeking business advice.