SP means speed fault or in other words motor not running when it should be. If it still won't spin with bowl empty then you either have a fault with main circuit board, wiring down to motor, motor itself or the speed sensor on top of the motor which tells the control board the status of the motor i.e. turning or not and at what rpm. You will only find out by fault finding. Start by testing with a voltage meter to see if power is supplied by the control board ( terminal marked FWD for forward power on spin) if yes then check power is arriving at motor end of harness.
Lincoln Appliance NZ
April 2012