Virtual concepts in the theory of accessible categories

We provide a new characterization of enriched accessible categories by introducing the two notions virtual reflectivity and orthogonality as generalization usual conditions for locally presentable categories. The word refers to fact that are given in free completion V-category involved under small limits, instead itself. In this way we hope clearer understanding theory well useful recognizing V-categories. last section prove 2-category V-categories, V-functors, V-natural transformations has all flexible limits.