Outsourcing rachunkowości – propozycje dla standardu krajowego
Outsourcing of accounting – putting forth proposals for the national standard

Summary/Abstract: The authors of this study (tax adviser and accounting practitioner) address the issue of outsourcing of the accounting function. The practice of using outside accounting services has become so popular that of a national standard regulating this issue should be developed. The instruments for cooperation presented in this study, such as the table of reconciliations (general and specific) and timetable of accounting work, can be an inspiration for theorists and useful solutions for practitioners facilitating communication and understanding between clients and service providers. The specialists providing external accounting services should develop communication skills because they also have the role of teachers and instructors. Suitable tools, such as those presented in this paper, will make this task much easier.

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