SMEs are crucial to the future economic and social prosperity and stability of Europe as well as the sustainable transition of the EU economy and society. Due to their limited resources and technical accounting and finance expertise they rely heavily on external support. SMPs often play this vital role in supporting SMEs through the provision of a range of high-quality professional services. Accordingly, EFAA has published ‘EFAA Key Positions and Recommendations’. This publication summarizes the vital role SMPs play supporting SMEs and then goes on to outline EFAA’s key positions and recommendations to policy makers and PAOs, such as EFAA member organisations, to help SMPs better fulfil this role. The publication, which supersedes one published in 2020, does not present any newly formed positions but summarizes existing positions.