The Aite Group has produced a report for CFOs and FDs considering the business case for supply chain finance. The report provides a checklist of costs, risks and complications to be considered, and a breakdown of how the benefits from such facilities are distributed. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that aims to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. The report supports the ACCA's mission to develop capacity in the profession and encourage the adoption of consistent global standards.