Many small and medium sized enterprises (SMEs) in Europe are technology innovators or have taken major steps towards digitalisation.

But many less digitalised SMEs still struggle with digitalisation. Their attention may instead be focused on immediate business survival or day-to-day work, particularly following the COVID-19 pandemic.

This paper sets out how professional accountants help SMEs with digitalisation. It explains:

• why digitalisation is essential for SMEs
• how professional accountants can help SMEs to digitalise
• how EU and national policymakers can support the digitalisation of SMEs

The paper is intended to help policymakers and others understand how accountants can help SMEs to digitalise.