Subject This article deals with the issues of regulation of accounting functions at the level of legislation, analyzes the market of these services, and considers a legal and regulatory regime option for this kind of outsourcing. Objectives The article aims to conduct a comprehensive analysis of the market for outsourcing of accounting functions in the Perm Krai to determine the need for regulation of accounting functions outsourcing. Methods For the study, we used the methods of interpretation and function analyses, comparison, generalization, and classification. The scientific literature and electronic educational resources of leading outsourcing scholars are the theoretical basis of this study. Results The article offers an original version of a legal and regulatory regime for the outsourcing of accounting functions. Conclusions Having analyzed the market for outsourcing of accounting functions, we come to the conclusion that there is a need for regulation in this area.
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