The policy paper "Beyond the Equality Bill: embedding equality and diversity in SMEs" discusses the role of smaller employers in promoting equality and diversity in a non-coercive environment. The paper brings together key facts and figures from a debate on the future of the equality and diversity agenda, and offers recommendations to policy makers, employers, and their advisors. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that aims to offer business-relevant qualifications to people of application, ability, and ambition. The paper highlights the importance of professional values, ethics, and governance, and emphasizes the value-added services provided through global accountancy partnerships. The ACCA works with governments, donor agencies, and professional bodies to develop the global accountancy profession and to advance the public interest.