In March 2000, the European Council held an extraordinary meeting to agree a new strategic goal for the European Union in order to strengthen a knowledge‑based economy. The Council has a strategy ‑ the Lisbon Strategy ‑ aiming in the next 10 years to make the EU the most competitive and dynamic knowledge‑based economy in the world. Intellectual capital has become a key element of the knowledge economy. Its management is therefore a factor influencing the competitive advantage of companies, regions and even countries. The purpose of this paper is to discuss the importance of intellectual capital management accreditation as a factor in the organizational development of companies, especially small and medium‑sized enterprises (SMEs). The methodology ICMA ‑ Intellectual Capital Management Accreditation (Matos and Lopes, 2009) will be discussed here, as well as the effect of this methodology on SMEs' innovation processes. It is considered that intellectual capital management accreditation may be a relevant process in the consolidation of an innovative dynamic, which will contribute to the continuous creation of competitive advantages. There are various intellectual capital valuation methodologies, but the research about the effect of the certification and accreditation is still very limited so it is necessary to get more results. However, the methodological research that supported the ICMA system points to the fact of accreditation procedures favouring better management of intellectual capital, thus contributing significantly to improving the organizational performance of accredited companies. This paper also aims to contribute to the international recognition of the importance of the audit of intellectual capital.

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