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Offshoring has moved from being primarily a cost-saving strategy to becoming an important part of how accounting firms build capacity, access talent, improve turnaround times, and scale their practices.
But there is an important distinction:
Choosing to offshore is one decision. Choosing the right offshoring partner is another.
For CPA and accounting firms, an offshore provider may work with sensitive financial information, tax documents, accounting systems, client records, and internal workflows. That makes vendor due diligence essential.
The AICPA & CIMA Private Companies Practice Section provides a structured due diligence framework for evaluating offshoring vendors. It recommends assessing areas ranging from legal and regulatory compliance to financial stability, infrastructure, technology, data security, and vendor capabilities.
At MYCPE ONE Offshoring, we believe firms should perform this diligence before selecting any offshore partner—including us.
A good offshoring decision should go beyond asking about hourly rates, available resumes, or how quickly someone can start.
Here are some of the areas firms should examine.
Start with the organization itself.
How long has the provider been operating? Where does it operate? Is it properly registered? Has it faced regulatory or legal issues? What certifications and accreditations does it maintain?
The due diligence framework specifically encourages firms to examine a vendor's legal and regulatory standing and relevant certifications.
For accounting firms, these questions become particularly important because offshoring can involve confidential client information and regulated professional services.
Security should never be reduced to a checkbox.
Firms should understand how information enters the offshore environment, who can access it, where it can be stored, how access is controlled, and what happens when an employee leaves.
The checklist recommends evaluating safeguards for client data, confidentiality, applicable data-protection requirements, and awareness of IRC Section 7216 implications.
A prospective provider should be prepared to explain its security environment—not simply say, "We take security seriously."
Ask what actually sits behind the offshore team.
What hardware is being used? What software and security controls are deployed? What encryption protocols are in place? What happens during an outage? Is there an appropriate backup and disaster-recovery process?
These are specifically identified as due diligence considerations, alongside technological compatibility and adherence to relevant data privacy and consumer-protection laws.
The objective is simple: your offshore operation should fit into your firm's technology and security environment—not introduce unnecessary vulnerabilities into it.
A strong resume is only the beginning.
Accounting firms should understand how candidates are recruited, screened, verified, trained, evaluated, and retained.
The checklist recommends examining educational backgrounds, professional certifications, relevant accounting, tax and audit expertise, turnover and retention strategies, and procedures for terminating an employee's system access.
This is particularly important when you are building an offshore team that you expect to work with for several years.
What happens after your offshore professional starts working?
There should be defined expectations around accuracy, completeness, timeliness, performance, communication, and escalation.
Firms should ask potential providers to explain their quality-control processes and the methods they use to maintain the accuracy, completeness, and timeliness of deliverables.
Good offshoring isn't simply about supplying people. It requires an operating model capable of supporting those people.
Marketing material tells you what a provider promises.
Clients can tell you what actually happens.
Ask for references—preferably from accounting firms similar to yours and relevant examples or case studies. The due diligence checklist specifically recommends contacting references and examining previous engagements demonstrating the vendor's capabilities.
Ask practical questions: How was onboarding? How responsive was the provider when something went wrong? How stable was the team? Would the firm choose the provider again?
Those answers can be more valuable than a polished sales presentation.
The relationship should be clear before it begins.
Understand the scope of work, deliverables, performance expectations, escalation process, intellectual-property provisions, termination rights and dispute-resolution process.
The checklist also recommends involving the firm's attorney regarding jurisdiction and other legal considerations associated with foreign operations.
A good partnership shouldn't depend on ambiguity.
Don't rely exclusively on what a provider says about its own security.
Ask for evidence.
The due diligence checklist identifies independent security assessments and audits—including SOC II, ISO, Cyber Essentials and GDPR—and recommends requesting relevant reports or certifications concerning security practices and controls.
Insurance is an easily overlooked part of vendor evaluation.
The checklist recommends verifying appropriate professional liability, cyber and other applicable insurance coverage, reviewing proof and limits of coverage, and making the CPA firm's own professional liability carrier aware of the arrangement.
If your firm is currently evaluating offshoring or already uses an offshore provider. This checklist can serve as a practical framework for your internal review.
Use this checklist to evaluate MYCPE ONE, your existing offshoring provider, or any provider you are considering.
MYCPE ONE Offshoring is built specifically to help CPA and firms build, operate, and scale global teams.
Our talent solutions cover areas including:
Today, MYCPE ONE supports firms in building global delivery capabilities across India, the Philippines, and Mexico, giving firms access to different talent markets based on the roles, working hours, communication requirements, and operating model they need.
Amrit Singh is a business leader with 10+ years of experience in continuing education. Helping accounting, tax, and finance professionals stay compliant with ease, he began his journey as a consultant. Learning across industries before stepping into a leadership role, he is shaped by both successes and failures. Amrit is passionate about problem-solving, building products, exploring technology, and mentoring future leaders. He is dedicated to transform continuing education, making it simpler, smarter, and more meaningful. Through his blogs and talks, he shares insights on accounting careers, CPA compliance, and the future of continuing education.
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