This is a choice you need to make based on the size of the company and the volume of accounting work. In general, it is more profitable for companies in the field of trade and services to work with an accounting firm, while for companies in the field of production it is optimal to work with internal accounting. When making this decision, you should keep in mind that in accounting the terms are established by law and are not subject to negotiation, ie. you need to be sure that even in a situation where your accountant is prevented from preparing and submitting reports, you will be able to handle it. This usually leads to the appointment of a second person. When working with an accounting firm, it is their responsibility to take care of these matters.