来源：市场资讯
（来源：四大新鲜事儿）
2026年9月13日，Business Insider新闻消息，普华永道美国正在调整其印度离岸交付架构，将当地业务与普华永道印度咨询业务进一步整合。
普华永道美国首席执行官Paul Griggs于近日向员工发送的一份内部备忘录显示，普华永道美国与普华永道印度计划成立一家新合资企业，把普华永道美国设在印度的离岸交付中心并入普华永道印度咨询部门。这些交付中心专门为美国项目团队输送专业人才，承接跨时区夜间支持工作，此前独立于普华永道印度本土业务单独运营。
Griggs在备忘录中表示，成立合资企业将帮助普华永道作为全球网络提升市场竞争力，本次合作将推动业务增长、创造新机遇，拓宽人才与专业能力获取渠道，并实现 “更大规模地整合公司技术、工程与人工智能能力”。
在《商业内幕》联系该公司后，普华永道对外公布了这项合作协议。普华永道美国与普华永道印度均未回应置评请求。
备忘录提到，本次交易预计2027年上半年完成交割，尚需满足交割条件并取得监管审批。
专业服务机构长期在印度、阿根廷、菲律宾等成本较低的地区设立离岸中心。这类交付中心有助于企业控制客户项目成本、吸纳专项人才，提供全天候交付服务。在咨询或审计项目中，美国本土员工会将不直接对接客户的工作交给不同时区的离岸团队，利用夜间时段完成。
一名普华永道美国顾问向《商业内幕》透露，当印度离岸交付中心产能不足时，他们会寻求普华永道印度支援。但该模式需要重新协商项目费率与合作条款，容易造成进度延误。这名顾问表示，合资企业将省去 “普华永道离岸中心这一中间环节”，加快协作流程。
成立合资企业，也标志着普华永道美国与印度各成员机构的合作走向深化。对于这家由各国独立成员所组成的服务网络而言，这是一次重大转变。
和四大同行毕马威、德勤、安永一样，普华永道属于全球服务网络，各家成员机构在法律上彼此独立，并非同一家公司。这套架构在审计业务板块尤为关键，便于各机构遵守当地法规与独立性要求。
Griggs表示：“能够胜出的机构，不会把市场、能力与交付割裂看待。重点不在于工作在哪里完成，而是打造客户无法从别处获得的服务：汇聚普华永道的顶尖资源，无论客户业务分布在哪，都能围绕其核心机遇提供一体化支持。”
随着人工智能持续重塑服务交付模式，本次调整是普华永道打造全球一体化咨询模式宏大布局的一环。
新闻稿原文如下：
PwC US is overhauling its offshore delivery structure in India, bringing its local operations closer to PwC India's consulting business.
The US firm and PwC India plan to form a new joint venture that will merge PwC US's India-based offshoring hubs — known as Acceleration Centers, or ACs — with PwC India's consulting arm, according to an internal memo sent to staff on Saturday by the US CEO, Paul Griggs. Those hubs provide specialist talent and overnight support to US teams and operate independently of PwC India's operations.
Creating a joint venture will help PwC compete more effectively as a global network, Griggs said in the memo.
The tie-up would drive growth and create new opportunities, improve access to talent and capabilities, and bring the firm's "technology, engineering and AI capabilities together at greater scale," said Griggs.
PwC announced the agreement early Sunday morning after Business Insider contacted the company. Neither PwC US nor PwC India responded to requests for comment.
The transaction is expected to close in the first half of 2027, subject to closing conditions and regulatory approvals, the memo said.
Professional services firms have long used offshoring centers in lower-cost regions such as India, Argentina, and the Philippines.
The hubs help firms keep client costs down, tap specialist skills, and offer round-the-clock delivery. During a consulting or auditing project, US-based employees send non-client-facing work to offshore teams in different time zones to be completed overnight.
A PwC US consultant told Business Insider that they turn to PwC India when the India AC does not have enough capacity. But doing so can create delays, because the firms must renegotiate rates and terms of the work. The joint venture could speed up that process by removing "the middle man, PwC AC," they said.
The joint venture also signals closer collaboration between PwC's US and Indian firms — a meaningful shift for a network built around separate national member firms.
Like its fellow Big Four competitors —KPMG, Deloitte, and EY — PwC operates as a global network of legally separate firms rather than a single company. That structure is particularly important on the audit side of the business, where firms must navigate local regulations and independence requirements.
"The firms that win will be the ones that stop thinking about markets, capabilities, and delivery as separate pieces," said Griggs in a press release on Sunday. "This isn't about where work gets done. It's about building something clients can't get anywhere else: the best of PwC, brought together around their biggest opportunities, wherever they operate."
The move is part of PwC's broader ambition to build a more globally integrated consulting model, as AI continues to reshape how work is delivered.
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