The discussion paper provides insights and recommendations on how to build the finance function in growing SMEs. It emphasizes the importance of a holistic view of the finance function, covering various issues such as the roles it can play in a growing business and the investment required. The paper acknowledges the contributions of experts in the field, including Gary Cokins, Andi Lonnen, Stephen Roper, and Fernando Sepulveda. It is part of a wider collection of work produced by the Global Forum for SMEs, which aims to explore the experiences, challenges, and opportunities presented by SME growth. The paper is produced by ACCA, the global body for professional accountants, which aims to offer business-relevant qualifications to people of application, ability, and ambition around the world.