The aim of this call for tenders is to award a contract for a study on the accounting requirements for SMEs in in the EU Member States and EEA countries (Norway, Iceland and Liechtenstein). The study shall comprise both the existing accounting requirements for SMEs and the perceived needs for accounting information from SMEs in minimum 15 countries in Europe in the non-financial business economy from both the users’ point of view and the SMEs’ own needs for accounting information. The final result of the study shall be for the Contractor to come forward with concrete proposals on possible future accounting requirements for SMEs in the non-financial business economy.