What is the difference between a part-time and full-time dedicated Indian accountant?

A part-time dedicated accountant works exclusively on your business for a set number of hours per week — typically 20 hours/week (half-day). A full-time dedicated accountant works 40 hours/week solely on your business. Both are employees of the Indian CA firm, working under ICAI supervision — they are not freelancers. The difference is availability and capacity: a part-time resource handles steady bookkeeping tasks for a small business; a full-time resource handles higher volume, more complex reporting, or multiple functions (bookkeeping + payroll + accounts payable).

How much does a full-time dedicated Indian accountant cost for an Australian business?

A full-time dedicated Indian accountant (40 hrs/week, CA-supervised) typically costs A$2,200–A$3,500/month — equivalent to A$13–A$22/hr. A part-time resource (20 hrs/week) costs A$1,100–A$1,800/month. Compare this to a full-time Australian bookkeeper at A$55,000–A$75,000/year (A$4,583–A$6,250/month) — an annual saving of A$27,000–A$55,000 for a full-time equivalent.

When should an Australian business upgrade from shared to dedicated Indian bookkeeper?

Upgrade to a dedicated resource when: (1) Your current shared-service bookkeeper cannot meet turnaround times because your volume has grown. (2) You need someone available every day — not just at month end or BAS time. (3) You want to add functions beyond bookkeeping — accounts payable management, payroll processing, debtor follow-up, or management reporting. (4) You are spending more than 5 hours per week managing bookkeeping yourself. (5) Your transaction volume exceeds 300+ per month consistently.

Is a dedicated Indian accountant an employee or a contractor?

Neither — from your perspective as an Australian business, they are staff provided by the Indian CA firm. The Indian CA firm employs them under Indian employment law. You have no Australian payroll obligation (no PAYG, no super, no Fair Work) for a dedicated offshore resource engaged through an Indian firm. You pay the Indian firm a fixed monthly fee, and they manage all employment matters. This is fundamentally different from directly hiring an individual Indian accountant as a personal services contractor.

Part-Time vs Full-Time Indian Accountant

Q: What tasks can a full-time dedicated Indian accountant handle for an Australian business?

A full-time dedicated Indian accountant can handle: daily bank reconciliation, all accounts payable processing, payroll (STP, super, Payday Super), BAS preparation, management reporting, debtor follow-up, inventory reconciliation, fixed asset register, intercompany reconciliations, month-end journals, and year-end workpapers. Essentially, the full bookkeeping and accounting function of a small-to-medium Australian business — leaving your local accountant to focus on tax strategy and return lodgement only.

Three Engagement Models — What Each Means

Model 1 — Shared Service (Fixed Monthly Package)

Your bookkeeping is handled by a team at the Indian CA firm — tasks are processed by whichever qualified team member is available. You pay a fixed monthly fee for a defined scope (e.g. bank reconciliation, BAS, monthly reports). No one person is exclusively allocated to you. Turnaround is batch-based — typically completed within a defined schedule (weekly or by month end).

Best for: Small businesses with under 200 transactions/month, straightforward bookkeeping, and no need for daily availability.

Cost: A$300–A$900/month depending on scope.

Model 2 — Part-Time Dedicated Accountant (20 hrs/week)

One named accountant works exclusively on your business for 20 hours per week (half-day, Monday–Friday). They are an employee of the Indian CA firm but assigned solely to you. They build deep familiarity with your business — your chart of accounts, your suppliers, your payroll setup, your preferences. Turnaround is daily. You communicate directly with them.

Best for: Growing businesses with 200–500 transactions/month, regular payroll, or businesses that want a consistent point of contact who knows their books intimately.

Cost: A$1,100–A$1,800/month.

Model 3 — Full-Time Dedicated Accountant (40 hrs/week)

One named accountant works exclusively on your business for 40 hours per week — a full working day, Monday–Friday. Can handle the entire bookkeeping and accounting function of a small-to-medium Australian business. Available daily for queries, reconciliation, payroll, AP, reporting, and any ad-hoc tasks.

Best for: Medium businesses with 500+ transactions/month, complex payroll, multi-entity structures, or businesses replacing a full-time local bookkeeper.

Cost: A$2,200–A$3,500/month.

Full Cost Comparison — All Three Models vs Local Hire

Model	Monthly Cost (India)	Annual Cost (India)	Local Equivalent	Annual Saving
Shared service (small SME)	A$400–A$700	A$4,800–A$8,400	A$1,200–A$2,000/mo	A$9,600–A$15,600
Part-time dedicated (20 hrs/wk)	A$1,100–A$1,800	A$13,200–A$21,600	A$2,800–A$4,000/mo	A$20,400–A$26,400
Full-time dedicated (40 hrs/wk)	A$2,200–A$3,500	A$26,400–A$42,000	A$4,600–A$6,250/mo	A$28,800–A$48,000

The full-time dedicated model delivers the largest absolute saving — A$28,000–A$48,000/year compared to a local full-time bookkeeper. It also removes the employer obligations (PAYG, super, annual leave, sick leave, workers' compensation) that come with an Australian employee.

What a Full-Time Dedicated Indian Accountant Can Handle

A full-time dedicated accountant covers the complete accounting function — not just bookkeeping:

Function	Full-Time Resource	Part-Time Resource	Shared Service
Daily bank reconciliation	✅ Daily	✅ Daily (half-day)	✅ Weekly batch
Accounts payable — invoice processing	✅ Same day	✅ Within 24 hrs	⚠️ Batch only
Payroll (STP, super, Payday Super)	✅ Any frequency	✅ Weekly/fortnightly	✅ Standard schedule
Debtor follow-up (AR)	✅ Proactive	⚠️ Limited capacity	❌ Not included
Monthly management accounts	✅ Within 3 days	✅ Within 5 days	✅ Within 7 days
BAS preparation	✅	✅	✅
Multi-entity reconciliation	✅	⚠️ Simple structures	❌
Fixed asset register	✅	✅	⚠️ Basic only
Budget vs actuals reporting	✅	⚠️ On request	❌
Daily availability for queries	✅	✅ (mornings IST)	❌ Not guaranteed

When to Upgrade — Decision Guide

Upgrade from shared service to part-time dedicated when:

Transaction volume consistently exceeds 200–300/month and turnaround is slipping
You want one named person who knows your business, not a different team member each time
You have weekly payroll and need it processed reliably on a fixed schedule
You find yourself spending 3–5 hours per week managing bookkeeping tasks yourself
You want daily availability — not just batch processing at week/month end

Upgrade from part-time to full-time when:

Transaction volume consistently exceeds 500/month
You have complex AP (50+ supplier invoices per week) that needs same-day processing
You are managing multiple entities and need consolidated reporting
You want debtor management (AR follow-up) added to the scope
You are replacing a full-time local bookkeeper and need full-day coverage
You want to free up all of your own time currently spent on financial administration

Is a Dedicated Indian Accountant an Employee of Mine?

No — and this is an important legal distinction. When you engage a dedicated resource through an Indian CA firm like Sharma Jyoti and Co:

The accountant is employed by the Indian CA firm under Indian employment law
You have no Australian employer obligations — no PAYG, no superannuation, no Fair Work coverage, no annual leave, no sick leave, no workers' compensation
You pay the Indian firm a fixed monthly fee. They manage all HR, payroll, and employment matters on their side
If the accountant leaves, the firm provides a replacement — you are not left without coverage
This arrangement does not constitute a personal services income (PSI) arrangement for Australian tax purposes, as you are engaging a firm, not an individual contractor directly

For more on legal and compliance aspects of offshore bookkeeping, see our ATO compliance guide, our hire a dedicated resource page, and our quality review guide for how to check their work each month.

About This Article
Written by Sharma Jyoti, CA (ICAI). We offer all three models — shared service bookkeeping, part-time dedicated accountant, and full-time dedicated accountant — for Australian businesses. ICAI-registered, Xero and MYOB certified. Discuss which model fits your business →

Frequently Asked Questions

Part-time: one named accountant works 20 hrs/week exclusively on your business. Full-time: one named accountant works 40 hrs/week solely on your business. Both are employed by the Indian CA firm, work under ICAI supervision, and build deep familiarity with your accounts. The difference is capacity — full-time handles higher volume, complex reporting, and multiple functions simultaneously.

A$2,200–A$3,500/month for a full-time (40 hrs/week) CA-supervised dedicated accountant. Part-time (20 hrs/week): A$1,100–A$1,800/month. A local full-time bookkeeper costs A$4,600–A$6,250/month (A$55,000–A$75,000/year salary plus super and leave entitlements). Annual saving vs local full-time: A$28,800–A$48,000.

Upgrade when: transaction volume consistently exceeds 200–300/month, you want one named person who knows your business, you have weekly payroll, you are spending 3–5 hours/week on bookkeeping yourself, or you need daily availability rather than batch processing.

No. They are employed by the Indian CA firm under Indian employment law. You have no Australian PAYG, super, Fair Work, or leave obligations. You pay the firm a fixed monthly fee. If the accountant leaves, the firm provides a replacement — you are not left without coverage. This is engagement of a firm's staff, not direct employment of an individual.

The full accounting function: daily bank reconciliation, all accounts payable, payroll (STP, super, Payday Super), BAS preparation, management reporting, debtor follow-up, inventory reconciliation, fixed asset register, intercompany reconciliations, month-end journals, and year-end workpapers. Essentially everything except income tax return lodgement (which stays with your Australian accountant).

Part-Time vs Full-Time Dedicated Indian Accountant for Australian Businesses