Abstract
The article notes that legal regulation of outsourcing in Ukraine is based on several laws and regulations. The author analyses the lack of unity in the use of the conceptual apparatus in the field of accounting outsourcing, which necessitated a study of the historical aspects of the emergence of this concept and the peculiarities of its interpretation in various areas. It is determined that at the legislative level there are no clear requirements for external entities to conduct accounting. Many problems in organizing cooperation between an outsourcer and a customer enterprise arise due to the lack of thoughtfulness of the outsourcing agreement. The author substantiates the issues that should be disclosed in an accounting outsourcing agreement (terms of the agreement, including the list of services provided, the start and end dates of the agreement, the customer's requirements for the qualifications of outsourcers, the procedure for reporting by the outsourcer on the services provided, the liability of the outsourcer and the customer, the procedure for compensation for losses, the procedure for early termination of the agreement). The author proves that when concluding an outsourcing agreement, it is necessary to use the concepts approved by the Tax Code of Ukraine.
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