Cloud accounting software (CAS) emerged as part of the overall development of cloud computing. The cloud, as it is referred to, has heralded a new age in information technology and offers new and unique opportunities and challenges for organisations of all sizes. The aim of this study was to determine the awareness and perception of cloud computing technology by accounting firms in Cape Town. The findings of the survey reveal that significant awareness exists of CAS by firm managers and accountants. In some respects there are significant differences between small and medium-large firms regarding their perceptions of CAS. Smaller firms seem to be more positive toward CAS and also more agile and capable of deploying CAS than medium-large firms, and thereby are taking advantage of CAS more effectively. It is evident from the study that there are opportunities for both small and medium-large firms to make use of CAS in their attempts to grow their businesses and it is important that they become familiar with CAS and the opportunities and threats which it presents. Marketers of CAS products need to consider the firm’s size, as well as the organisational decision-making process for CAS acquisition, which can aid them in their marketing designs. / Business Management / M. Com. (Business Management)