Access to finance


Almost one in three ACCA members are regularly involved in financing businesses, including over 10,000 members working in the capital markets. As professional accountants, our members are widely regarded as expects in helping finance businesses and ACCA aims to support them in this role.

We believe that sound business planning is the basis for appropriate business financing, and that improving the supply of high-quality information is the most sustainable way of expanding the supply of business finance.

ACCA’s research in this area spans the entire range of financing options, from early-stage investment by business angels all the way to IPOs, and on to the new frontiers of peer-to-peer lending and crowdfunding. Looking to the future, it considers the impact of commercial practices, financial regulation and new business models on the question of business finance. But it also seeks to solve persistent problems in the funding of small businesses, innovation, and long-term capital. 

The Four Inputs Framework

ACCA’s Four Inputs Framework lays out ACCA’s conceptual approach to business’ access to finance and underpins all of our research. It emphasises the role of four major inputs: information, collateral, control and risk.

Read more about ACCA's Four Inputs Framework.