This report focuses on the state of business finance worldwide, using quantitative data from ACCA's member surveys to discuss members' experiences of raising finance for their organizations and clients. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants, offering business-relevant qualifications to people of application, ability, and ambition worldwide. Founded in 1904, ACCA has core values of opportunity, diversity, innovation, integrity, and accountability. The organization aims to develop capacity in the profession and encourage the adoption of consistent global standards, while also working to open up the profession to people of all backgrounds and removing artificial barriers to entry. With 170,000 members and 436,000 students in 180 countries, ACCA supports its members and students in developing successful careers in accounting and business, with the skills needed by employers. The organization works through a network of 91 offices and centers and more than 8,500 Approved Employers worldwide, providing high standards of employee learning and development.