Outsource accounting refers to the organisational transfer of tasks from Financial accounting to an external service provider. The technical execution takes place outside the company, while the legal responsibility fundamentally remains with the company.
Basics
Companies can outsource some or all of their accounting functions. These include, for example:
- ongoing document recording and account assignment,
- Management of debtors and creditors accounts,
- Content approvals,
- Creation of business evaluations,
- Preparation of final theses.
Organisational outsourcing does not alter the statutory obligations for proper bookkeeping.
Legal framework
The accounting obligations arise from commercial and tax law provisions. Even if outsourcing is implemented, companies remain obliged to ensure the proper conduct of bookkeeping.
Contractual agreements govern responsibilities, access rights, and documentation obligations.
Systematic classification
The outsourcing concerns the organisational execution of accounting, but not its substantive structure. The fundamental principles of accounting – the evidence principle, traceability, and documentation – remain unchanged.
Organisational requirements
- Clear process definition
- Regulated data transmission
- Access and authorisation concepts
- Documented procedures
Typical workflows
- Scope Definition
- Definition of the interfaces
- Transfer of accounting data
- Ongoing coordination between companies and service providers
Practical relevance
Organisational outsourcing is often used to ensure structured and standardised accounting processes. However, the responsibility for proper bookkeeping remains with the company.
Typical sources of error
- Unclear distribution of tasks
- Missing process documentation
- Insufficient coordination between stakeholders
- Unclear responsibilities
FAQ
Making accounting services external.
The organisational transfer of accounting tasks to an external service provider.
Does the responsibility remain with the company?
Yes, the responsibility for the proper keeping of accounts fundamentally remains with the company.
Which tasks can be outsourced?
Typically ongoing financial accounting and preparatory activities for closing accounts.
Conclusion
„Outsourcing accounting“ describes an organisational decision within financial accounting. The legal obligations and basic principles of bookkeeping remain unchanged.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
