The Innermost Accretion Flow is an extreme environment where relativistic effects are the strongest, and the interplay between inflowing matter, the corona, disk, and outflows defines how the black hole grows and affects its surroundings. This thematic area addresses the key questions:

— What is the structure and dynamics of matter close to the supermassive black hole and how are they related to the fundamental physical properties of the system (e.g. mass, spin, accretion rate)?

— What is the interplay between the different spatial components?