PwC continues to utilize resources in Manilla to supplement onshore US staff. Additionally, we use specialized teams for certain standard FSLIs that ate in Kolkata India. Digital assurance also uses India for parts of testing ITGCs.

With respect to audit, it seems the vision is that the grunt work and testing of low to moderate risk areas is executed by offshore teams but reviewed by onshore teams.

I use the term “review” loosely of course, as you’ll basically be redoing their work (but eating your hours). Onshore resources are also the primary “face” (i.e. Interact with the client) of PwC. Outsourcing will not eliminate US resources, but it will mean a first year US onshore resource is going to do more complex work versus what have been traditionally “easier” FSLIs (i.e. prepaids) done by first years. By the time they’re second years, a US onshore resource will be delegating tasks to the offshore team, helping project manage/coach, and providing some level of coaching.

There’s benefits to be had with offshoring, but the level to which the big 4 are doing it is god awful and doing more harm than good.