Outsourcing buys throughput on standardised work. Hiring juniors buys future reviewers and partners. A small CPA firm that outsources because hiring is hard is trading a staffing problem for a succession problem. The review arithmetic, the loaded-cost comparison, the IRC 7216 consent rules, and the hybrid sequence that actually works.
Why Accounting Firms Offshore Work, and What It Really Costs
The honest economics of offshoring accounting work: the AICPA pipeline numbers driving it, why year one usually costs more than it saves, which tasks travel and which never do, the review burden seniors absorb, and what an accountant whose department is being offshored can actually do.