Currently, there is rigorous effort involved in preschool improvement in HK. A set of performance indicators (www.edb.gov.hk) was developed in 2000 to facilitate the reform process.The present mode of early childhood educational accountability in Hong Kong has been in place since 2000. In these recent educational reforms (www.edb.gov.hk), the focus has been placed on self-assessment and subsequent evaluation by an external body. However, according to the two most recently published reports by the Education Bureau Annual Report, none of the inspected kindergartens met the "excellent" standards set in the Teaching-Learning domain. In 2007, a voucher system (www.edb.gov.hk) was introduced which includes a teacher professional development scheme as an incentive. This investment can potentially be seen as the key to quality assurance in Hong Kong. The focus of this enquiry concerns the activities undertaken by 10 preschools implementing self-assessment and school improvement. The findings are used to present a theoretical framework which identify key characteristics in the implementation process which can enhance school improvement at the preschool sector.Currently, there is rigorous effort involved in preschool improvement in HK. A set of performance indicators (www.edb.gov.hk) was developed in 2000 to facilitate the reform process.The present mode of early childhood educational accountability in Hong Kong has been in place since 2000. In these recent educational reforms (www.edb.gov.hk), the focus has been placed on self-assessment and subsequent evaluation by an external body. However, according to the two most recently published reports by the Education Bureau Annual Report, none of the inspected kindergartens met the "excellent" standards set in the Teaching-Learning domain. In 2007, a voucher system (www.edb.gov.hk) was introduced which includes a teacher professional development scheme as an incentive. This investment can potentially be seen as the key to quality assurance