Most accountants think of outsourcing with regard to tax preparation and accounting services. As to tax prep, it normally has to do with the offshore work done in countries like India. In the case of accounting services, it is usually clients desiring CFO-type work to be performed.
There are others, but I am increasingly seeing one particular type. It is where a CPA firm develops a specialty and then offers help to other CPA firms in providing that specialty to its own clients.
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