SMEdevelopmentinASEANAsthe10AssociationofSoutheastAsianNations(ASEAN)memberstatesmovetowardsclosereconomicintegration,thisdiscussionpaperhighlightsthekeymeasuresbeingdeveloped–andwhatmoreneedstohappen–tohelpSMEsthriveinthisnewenvironment.?TheAssociationofCharteredCertifiedAccountantsSeptember2016AboutACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Itoffersbusiness-relevant,first-choicequalificationstopeopleofapplication,abilityandambitionaroundtheworldwhoseekarewardingcareerinaccountancy,financeandmanagement.ACCAsupportsits188,000membersand480,000studentsin181countries,helpingthemtodevelopsuccessfulcareersinaccountingandbusiness,withtheskillsrequiredbyemployers.ACCAworksthroughanetworkof95officesandcentresandmorethan7,110ApprovedEmployersworldwide,whoprovidehighstand