Which of the following is NOT a benefit of cloud accounting?

The option indicating "Unauthorised access to data" is not a benefit of cloud accounting. In fact, it highlights a potential risk associated with cloud-based systems rather than any advantage. Cloud accounting generally enhances security features such as data encryption, two-factor authentication, and regular security updates, all designed to mitigate unauthorized access.

In contrast, the other options represent significant benefits of cloud accounting. Reduced maintenance is a direct advantage as cloud service providers handle hardware and software updates, minimizing the burden on internal IT resources. Disaster recovery is another benefit; cloud systems typically offer robust backup solutions that can quickly restore access to data in the event of a system failure or emergency. Lastly, data sharing is facilitated by cloud accounting, allowing users to easily access and collaborate on financial information securely from different locations, enhancing communication and efficiency. Thus, the selection of unauthorized access as a non-benefit clearly illustrates a misunderstanding of the purpose and advantages of cloud accounting systems.