PEMCO has the capacity to undertake / organize back-office services for foreign companies especially in the sphere of accounting, auditing and taxation. The advantage to the foreign client is the access to a larger talent pool at economical prices. With the globalization of accounting and auditing standards, the gaps between countries in comprehending situations have become narrower. It is mainly the taxation that differs from country to country. Advances in communication technology has made the geographical distance not that important.