There are several reasons why a business may want to upgrade from AX to Dynamics 365 Finance and Operations:

1. Cloud-based: Dynamics 365 Finance and Operations is a cloud-based solution, which means that businesses can access it from anywhere, as long as they have an internet connection. This provides greater flexibility and accessibility.
2. Enhanced functionality: Dynamics 365 Finance and Operations provides enhanced functionality compared to MS Dynamics AX with features such as artificial intelligence and machine learning, which can help businesses make better decisions.
   Overall, upgrading to Dynamics 365 Finance and Operations can provide businesses with a more flexible, efficient, and powerful solution for their financial and operational needs.