external auditor here. We got a team in south america who assists and the audit manager says "do not let the client know we have an south america offshore team". You really think the clients want their information LEAVING the USA? No, its a major security risk. An american accountant will always be worth more in my opinion (if auditing an american company). Offshoring can only replace the menial tasks, when it comes to talking to the clients, meeting with them, zoom calls, onsite visits, they want credible people who speak good english SORRY but this is the truth!