The report, based on data from a sample of 20,000 UK businesses and nearly 3,000 loan and overdraft applications, updates and expands ACCA's 2012 estimates of e-invoicing adoption among UK SMEs. The study investigates the relationship between e-invoicing and SMEs' access to finance. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants, offering business-relevant, first-choice qualifications to people of application, ability, and ambition around the world. The organization was founded in 1904 and aims to develop capacity in the profession and encourage the adoption of consistent global standards. It works to open up the profession to people of all backgrounds and remove artificial barriers to entry, ensuring that its qualifications and their delivery meet the diverse needs of trainee professionals and their employers. The organization supports its 162,000 members and 428,000 students in 173 countries, helping them to develop successful careers in accounting and business, with the skills needed by employers. The ACCA is a member of the UK National E-invoicing Forum.