Outsourcing and professional liability / (Record no. 9908)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01482nam a22001697a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241028090434.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241028b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0021-8448 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Rood, Deborah |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Accountancy / |
| Medium | September 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | Outsourcing and professional liability / |
| Statement of responsibility, etc. | Deborah K. Rood |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Durham, NC : |
| Name of publisher, distributor, etc. | AICPA & CIMA , |
| Date of publication, distribution, etc. | 2024- |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 238 (3) Pages 4-7 : |
| Dimensions | 28 cm |
| 500 ## - GENERAL NOTE | |
| General note | With an aging workforce, increasing demand for services, and a decline in accounting graduates, it's challenging for CPA firms and finance departments to find enough qualified people to do the work. Reaching a bigger, even international, talent pool is one reason many CPA firms consider outsourcing. Additionally, working "in the cloud" allows work to be performed across geographic boundaries. CPAs in Georgia may work with professionals in Wyoming, Arizona, or even the Philippines. Outsourcing can take many forms. It may involve working with a solo subcontractor or a provider with many professionals. Work may be performed domestically or offshore. Regardless of the model, the CPA firm remains ultimately responsible for the services delivered to its clients and cannot outsource this responsibility to others. Therefore, before committing to any outsourcing model, CPAs should understand what professional liability risks exist and what actions firms can take to help mitigate those risks. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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