This report explores the impact of big data on the accountancy and finance professions over the next 5 to 10 years. It identifies and explores the big data trends likely to affect the profession globally, and aims to offer a balanced picture of the opportunities and challenges it presents. The report is led by Faye Chua, Head of Future Research at ACCA, who has over 10 years of experience in research across different sectors of the economy. 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. They support their members and students throughout their careers, providing services through a network of 89 offices and centers.