The non-profit finance function is examined in this report through the lens of both non-profit organizations and their stakeholders. The report defines the role of the non-profit finance function within the changing operating and funding landscape. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that offers business-relevant qualifications to people of application, ability, and ambition. It supports its members and students in 181 countries, helping them to develop successful careers in accounting and business. The report promotes appropriate regulation of accounting and conducts relevant research to ensure the continued growth of the profession.