In today’s society, outsourcing is a common business practice.  Many businesses have begun outsourcing, even accounting firms.  In this paper, reasons why accounting firms would want to outsource will be discussed.  Then, it will talk about how the Sarbanes-Oxley Act of 2002 (SOX) impacts the issue of outsourcing.  Finally, a quick look at a Big Four accounting firm who has taken the opportunity to outsource.             When talking about the issue of accounting firms outsourcing, first we must look at reasons why an accounting firm would want to outsource in the first place.  According to CPA Trendlines, there are seven main reasons why an accounting firm would want to outsource.  The first reason is because the accounting profession is aging.  This means that many of those who are currently employed in the accounting field are getting older and are planning to retire.  This then brings in the demand of a fresh, new set of people to take over these positions.  The second reason is to outsource the less profitable work.  When firms do this, they are able to spend more time and resources are those services that clients notice more, such as consulting work.  The third reason why accounting firms outsource is because it makes ‘just in time’ hiring easier.  What this means is that many (if not all) accounting firms hire extra people during tax season.  Also, many of the full time staff get overworked and this could lead to a higher turnover.  With outsourcing, accounting firms leave the ‘just in time’ hiring to those outsourcing firms.  This is much easier on the accounting firms because instead of taking the time of hiring many new staff members, they only have to hire one outsourcing firm.  The fourth reason why outsourcing is becoming popular with accounting firms is because of the need of everything being digital, it forces standardization.  These means firms examine processes more closely, and they are able to make sure everything is exact with the standards.  This is considered a hidden benefit.  The third reason is because their growth is virtual and not physical, firms are able to take on more clients and not have to expand their physical space, such as new facilities, computers, and staff.  The second reason why outsourcing is popular with accounting firms is because the turn around time is faster.  In places that work is outsourced, like India, can be 10 hours ahead of time here in the United States.  This means that work that is sent out at the end of the work day can be returned by the start of the next work day.  Lastly, outsourcing is cheaper than doing the same work here at home.  Work that could cost between $20 – $25 U.S.