The Association of Chartered Certified Accountants (ACCA) has reviewed the impact of online learning and assessment on professional development for finance professionals. The paper presents the world of the e-professional and explores the future of online learning and assessment. ACCA aims to offer business-relevant qualifications to people around the world who seek a rewarding career in accountancy, finance, and management. The organization values opportunity, diversity, innovation, integrity, and accountability and works to open up the profession to people of all backgrounds. ACCA supports its 147,000 members and 424,000 students in 170 countries, helping them to develop successful careers in accounting and business and equipping them with the skills required by employers.