This report examines the trend towards real-time reporting for investors and stakeholders. It explores the pros and cons of this approach and assesses the impact on organizations. The Association of Chartered Certified Accountants (ACCA) is a global organization that aims to offer business-relevant qualifications to people seeking a career in accountancy, finance, and management. It has held core values of opportunity, diversity, innovation, integrity, and accountability since its founding in 1904. The ACCA works to develop capacity in the profession and encourage the adoption of consistent global standards. It supports its members and students in 170 countries, helping them to develop successful careers in accounting and business.