While Shared Service Centres (SSCs) are hardly a new concept, they nevertheless remain one of the fastest growing and evolving areas of treasury influence. This dynamism is reflected in the recent Shared Services and Business Process Association (SBPOA) survey, in which 45% of respondents stated that their SSC programmes were less than two years old. At the same time, SSCs are clearly seen as an area of corporate competitive advantage. Two thirds of the survey’s respondents also stated that they had expanded the size or scope of their SSCs since establishing them.