This article discusses the benefits and challenges of outsourcing in the field of accounting services. Also, it analyzes the degree of outsourcing services in Moldova and identifies the prospects of further development of this model of business organization. Even the term is widely spread in the countries of Europe and United States, in Republic of Moldova, the term of “outsourcing” appeared quiet recently in the area of small and big businesses. Nowadays, the modern enterprises are in need of outsourcing accounting services, and in our opinion the results of collaboration satisfies both parties, the consumer and the provider of the services. Such types of outsourcing as accounting, judicial, employees, human resource management are considered the most used and popular.