What Is Flexible Working? A simple question, but one that many small businesses (SMEs) aren't sure how to answer. Whether or not they can answer it, evidence collected in a new report by ACCA (the Association of Chartered Certified Accountants), written in conjunction with the UK All-Party Parliamentary Small Business Group, shows that SMEs are often actively engaged in offering flexible working opportunities to their staff, even if they are unaware that what they are providing is 'flexible working'.