Comparing domestic accounting salaries to offshore hourly rates using a standard 2,080-hour work year is a critical mathematical error. When adjusting for the 1,880 actual productive hours and factoring in overhead absorption (payroll taxes, software, HR), a strategic offshore partnership yields a true 60% labor arbitrage, whereas "bottom-barrel" $6/hr hires result in negative ROI due to the high cost of onshore rework. Key Takeaway: You cannot scale a US CPA firm by treat