If this is not the case—as with foreign outsourcing—the client is entitled to a disclosure of how the information is going to be shared and who is going to do the work.
Then there is the long-term damage this kind of activity would have on the profession as the training jobs for entry-level accountants are outsourced. This is another topic that we should explore.
Rather than dodge these issues, the AICPA should put them on the table and see what the membership thinks.
Paul H. Kositzka, CPA