UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 10-Q

[X] Quarterly Report pursuant to Section 13 or 15(d) of the Securities  Exchange
    Act of 1934

                 For the quarterly period ended August 31, 2009

[ ] Transition Report pursuant to 13 or 15(d) of the Securities Exchange
    Act of 1934

            For the transition period _____________ to _____________

                       Commission File Number: 333-158386


                       BUSINESS OUTSOURCING SERVICES, INC.
        (Exact name of small business issuer as specified in its charter)

            NEVADA                                              98-0583166
  (State or other jurisdiction                                 (IRS Employer
of incorporation or organization)                            Identification No.)

             1001 SW 5th Avenue, Suite 1100, Portland, Oregon, 97204
                    (Address of principal executive offices)

                                 (503) 206-0935
                           (Issuer's telephone number)


              (Former name, former address and former fiscal year,
                         if changed since last report)

Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Securities  Exchange  Act of 1934  during the  preceding  12
months (or for such  shorter  period  that the issuer was  required to file such
reports),  and (2) has been subject to such filing  requirements for the past 90
days [X] Yes [ ] No

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). [X] Yes [ ] No

State the number of shares outstanding of each of the issuer's classes of common
stock, as of the latest practicable date:  2,300,000 common shares as of October
16, 2009

Transitional Small Business Disclosure Format (check one): Yes [ ] No [X]

                                TABLE OF CONTENTS

                                                                            Page
                                                                            ----


                         PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements                                                 3

Item 2.  Management's Discussion and Analysis or Plan of Operation           11

Item 3.  Quantitative and Qualitative Disclosures About Market Risk          15

Item 4.  Controls and Procedures                                             15

                           PART II - OTHER INFORMATION

Item 1.  Legal Proceedings                                                   17

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds         17

Item 3.  Defaults Upon Senior Securities                                     17

Item 4.  Submission of Matters to a Vote of Security Holders                 17

Item 5.  Other Information                                                   17

Item 6.  Exhibits                                                            17

                                       2

                         PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

These  financial  statements  have been prepared in accordance  with  accounting
principles  generally  accepted  in the  United  States of America  for  interim
financial  information and the SEC  instructions to Form 10-Q. In the opinion of
management,  all adjustments  considered  necessary for a fair presentation have
been  included.  Operating  results for the interim period ended August 31, 2009
are not necessarily  indicative of the results that can be expected for the full
year.


                                       3

                       BUSINESS OUTSOURCING SERVICES INC.
                          (A Development Stage Company)

                                 BALANCE SHEETS



                                                                           August 31,        November 30,
                                                                             2009               2008
                                                                           --------           --------
                                                                         (unaudited)          (audited)
                                                                                        
ASSETS

Current assets
  Cash and bank accounts                                                   $ 18,175           $ 55,000
  Prepaid expenses                                                              493                 --
                                                                           --------           --------
                                                                             18,668             55,000

Software development                                                         15,000                 --
                                                                           --------           --------

Total assets                                                               $ 33,668           $ 55,000
                                                                           ========           ========

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
  Accounts payable                                                         $  2,250           $  3,000
  Due to Stockholder                                                            500                500
                                                                           --------           --------

Total liabilities                                                             2,750              3,500
                                                                           --------           --------
Stockholders' equity
  Authorized
    50,000,000 Common shares with a par value of $0.001 per share
  Issued and outstanding
    2,300,000 Common Shares (Note 4)                                          2,300              2,300
  Additional paid-in capital                                                 52,700             52,700
  Deficit accumulated during the development stage                          (24,082)            (3,500)
                                                                           --------           --------

Total stockholders' equity                                                   30,918             51,500
                                                                           --------           --------

Total liabilities and stockholders' equity                                 $ 33,668           $ 55,000
                                                                           ========           ========



   The accompanying notes are an integral part of these financial statements.

                                       4

                       BUSINESS OUTSOURCING SERVICES INC.
                          (A Development Stage Company)

                      STATEMENTS OF OPERATIONS (unaudited)



                                                                                 From Date of         From Date of
                                       Three Months         Nine Months          Incorporation        Incorporation
                                          Ended                Ended          (June 5, 2008) to    (June 5, 2008) to
                                        August 31,           August 31,           August 31,           August 31,
                                           2009                 2009                 2008                 2009
                                        ----------           ----------           ----------           ----------
                                                                                           
REVENUE                                 $       --           $       --           $       --           $       --
                                        ----------           ----------           ----------           ----------
OPERATING EXPENSES
  Accounting and legal                      11,102               17,310                   --               20,310
  Office and miscellenous                    2,287                3,272                   --                3,272
  Incorporation costs                           --                   --                   --                  500
                                        ----------           ----------           ----------           ----------

Loss before income taxes                   (13,389)             (20,582)                  --              (24,082)
                                        ----------           ----------           ----------           ----------

Provision for income taxes                      --                   --                   --                   --
                                        ----------           ----------           ----------           ----------

Net loss                                $  (13,389)          $  (20,582)          $       --           $  (24,082)
                                        ==========           ==========           ==========           ==========

Basic and Diluted loss per share (1)            (1)                  (1)                  (1)
                                        ==========           ==========           ==========
Weighted  Average  Number of Common
 Shares Outstanding                      2,300,000            2,300,000            2,300,000
                                        ==========           ==========           ==========


----------
(1) less than $0.01


   The accompanying notes are an integral part of these financial statements.

                                       5

                       BUSINESS OUTSOURCING SERVICES INC.
                          (A Development Stage Company)

                  STATEMENT OF STOCKHOLDERS' EQUITY (unaudited)



                                                                                    Deficit
                                                                                  Accumulated
                                           Common Stock           Additional      During the         Total
                                        -------------------         Paid in       Development     Stockholders'
                                        Shares       Amount         Capital          Stage           Equity
                                        ------       ------         -------          -----           ------
                                                                                    
Inception, June 5, 2008                      --      $     0       $      0        $      0        $      0

Shares issued to founder on
June 5, 2008 @ $0.0125 per share      1,600,000        1,600         18,400              --          20,000

Private placement on June 5, 2008
 @ $0.05 per share                      700,000          700         34,300              --          35,000

Net loss for the period                      --           --             --          (3,500)         (3,500)
                                      ---------      -------       --------        --------        --------

Balance, November 30, 2008            2,300,000        2,300         52,700          (3,500)         51,500

Net loss for the period                      --           --             --         (20,582)        (20,582)
                                      ---------      -------       --------        --------        --------

Balance, August 31, 2009              2,300,000      $ 2,300       $ 52,700        $(24,082)       $ 30,918
                                      =========      =======       ========        ========        ========



   The accompanying notes are an integral part of these financial statements.

                                       6

                       BUSINESS OUTSOURCING SERVICES INC.
                          (A Development Stage Company)

                      STATEMENTS OF CASH FLOWS (unaudited)



                                                                                     From Date of        From Date of
                                                                   Nine Months       Incorporation       Incorporation
                                                                     Ended        (June 5, 2008) to   (June 5, 2008) to
                                                                   August 31,         August 31,          August 31,
                                                                      2009               2008                2009
                                                                    --------           --------            --------
                                                                                                  
CASH FLOWS USED IN OPERATING ACTIVITIES
  Net loss for the period                                           $(20,582)          $ (7,192)           $(24,082)
  Adjustments to reconcile net (loss) to net
   cash (used in) operating activities:
     (Increase) Decrease in prepaid expenses                            (493)            (3,000)               (493)
     Increase (Decrease) in accrued liabilities                         (750)                --               2,250
     Increase (Decrease) in due to stockholder                            --                 --                 500
                                                                    --------           --------            --------

Net cash used in operating activities                                (21,825)           (10,192)            (21,825)
                                                                    --------           --------            --------
CASH FLOWS FROM INVESTING ACTIVITIES
  Software development                                               (15,000)           (15,000)            (15,000)
                                                                    --------           --------            --------

Cash used in investing activities                                    (15,000)           (15,000)            (15,000)
                                                                    --------           --------            --------
CASH FLOWS FROM FINANCING ACTIVITIES
  Proceeds from issuance of common stock                                  --                 --              55,000
                                                                    --------           --------            --------

Cash from financing activities                                            --                 --              55,000
                                                                    --------           --------            --------

Change in cash during the period                                     (36,825)           (25,192)             18,175
Cash, beginning of the period                                         55,000             55,000                  --
                                                                    --------           --------            --------

Cash, end of the period                                             $ 18,175           $ 29,808            $ 18,175
                                                                    ========           ========            ========

Supplemental disclosure with respect to cash flows:
  Cash paid for income taxes                                        $     --           $     --            $     --
  Cash paid for interest                                            $     --           $     --            $     --

Non cash activities:
  Stock issued for services                                         $     --           $     --            $     --
  Stock issued for accounts payable                                 $     --           $     --            $     --
  Stock issued for notes payable and interest                       $     --           $     --            $     --
  Stock issued for convertible debentures and interest              $     --           $     --            $     --
  Convertible debentures issued for services                        $     --           $     --            $     --
  Warrants issued                                                   $     --           $     --            $     --
  Note payable issued for finance charges                           $     --           $     --            $     --
  Forgiveness of note payable and accrued interest                  $     --           $     --            $     --
  Stock issued for penalty on default of convertible debenture      $     --           $     --            $     --



   The accompanying notes are an integral part of these financial statements.

                                       7

                       BUSINESS OUTSOURCING SERVICES INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS


NOTE 1 - NATURE OF OPERATIONS

Business Outsourcing Services Inc. ("the Company"), incorporated in the state of
Nevada on June 5, 2008, is engaged in providing online  bookkeeping  services to
small and medium sized companies.

The company has limited  operations  and is considered to be in the  development
stage.

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION

 The accompanying  unaudited interim financial  statements have been prepared in
accordance with accounting principles generally accepted in the United States of
America and the rules of the Securities  and Exchange  Commission  ("SEC"),  and
should be read in conjunction  with the audited  financial  statements and notes
thereto contained in the Company's Form S-1 filed with the SEC as of and for the
period ended  November 30, 2008. In the opinion of management,  all  adjustments
necessary in order for the financial  statements to be not misleading  have been
reflected  herein.  The  results  of  operations  for  interim  periods  are not
necessarily indicative of the results to be expected for the full year.
FINANCIAL INSTRUMENT

The Company's financial instruments consist of cash, prepaid expenses,  accounts
payable, and an amount due to a stockholder.  The amount due to a stockholder is
non interest-bearing. It is management's opinion that the Company is not exposed
to  significant  interest,  currency  or  credit  risks  arising  from its other
financial  instruments  and that their fair values  approximate  their  carrying
values except where separately disclosed. See Note 3 below.

USE OF ESTIMATES

The preparation of financial  statements in conformity  with generally  accepted
accounting principles of the United States requires management to make estimates
and assumptions  that affect the reported  amounts of assets and liabilities and
disclosure of  contingent  assets and  liabilities  at the date of the financial
statements  and the reported  amounts of revenues and expenses  during the year.
The  more  significant  areas  requiring  the  use of  estimates  include  asset
impairment,  stock-based compensation, and future income tax amounts. Management
bases its estimates on historical experience and on other assumptions considered
to be reasonable  under the  circumstances.  However,  actual results may differ
from the estimates.

                                       8

                       BUSINESS OUTSOURCING SERVICES INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS


NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

LOSS PER SHARE

Net income  (loss) per common share is computed  based on the  weighted  average
number of  common  shares  outstanding  and  common  stock  equivalents,  if not
anti-dilutive.  The  Company  has not issued  any  potentially  dilutive  common
shares.

Basic loss per share is calculated  using the weighted  average number of common
shares  outstanding  and the treasury stock method is used to calculate  diluted
earnings  per share.  For the years  presented,  this  calculation  proved to be
anti-dilutive.

DIVIDENDS

The  Company  has not  adopted any policy  regarding  payment of  dividends.  No
dividends have been paid during the period shown.

INCOME TAXES

The Company provides for income taxes using an asset and liability approach.

Deferred tax assets are reduced by a valuation allowance if, based on the weight
of  available  evidence,  it is more  likely  than not  that  some or all of the
deferred  tax assets will not be  realized.  No  provision  for income  taxes is
included in the statement  due to its  immaterial  amount,  net of the allowance
account,   based  on  the   likelihood  of  the  Company  to  utilize  the  loss
carry-forward.

NOTE 3 - DUE TO STOCKHOLDER

The amount owing to  stockholder is unsecured,  non-interest  bearing and has no
specific terms of repayment.

NOTE 4 - STOCKHOLDERS' EQUITY

Common Shares - Authorized

The company has 50,000,000 common shares authorized at a par value of $0.001 per
share.

Common Shares - Issued and Outstanding

During the year, the company issued  2,300,000  common shares for total proceeds
of $55,000.

As at August 31, 2009, the company has no warrants or options outstanding.

                                       9

                       BUSINESS OUTSOURCING SERVICES INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS


NOTE 5 - INCOME TAXES

The Company  provides for income taxes using an asset and  liability  approach..
Deferred  tax assets  and  liabilities  are  recorded  based on the  differences
between the financial  statement and tax bases of assets and liabilities and the
tax rates in effect currently.

Deferred tax assets are reduced by a valuation allowance if, based on the weight
of  available  evidence,  it is more  likely  than not  that  some or all of the
deferred  tax assets  will not be  realized.  In the  Company's  opinion,  it is
uncertain whether they will generate  sufficient taxable income in the future to
fully  utilize the net deferred tax asset.  Accordingly,  a valuation  allowance
equal to the deferred tax asset has been recorded.  The total deferred tax asset
is $5,298,  which is calculated  by  multiplying a 22% estimated tax rate by the
cumulative NOL of $24,082.

NOTE 6 - RELATED PARTY TRANSACTION

As at August 31, 2009,  there is a balance owing to a stockholder of the Company
in the amount of $500.

The  officers  and  directors  of the  Company are  involved  in other  business
activities  and  may,  in  the  future,   become   involved  in  other  business
opportunities  that  become  available.  They may face a conflict  in  selecting
between the Company and other business interests. The Company has not formulated
a policy for the resolution of such conflicts.

NOTE 7 - GOING CONCERN

The  accompanying  financial  statements  have been  prepared  assuming that the
company  will  continue as a going  concern.  As  discussed  in the notes to the
financial  statements,  the Company has no established  source of revenue.  This
raises  substantial  doubt  about the  Company's  ability to continue as a going
concern. Without realization of additional capital, it would be unlikely for the
Company to continue as a going concern.  The financial statements do not include
any adjustments that might result from this uncertainty.

The Company's activities to date have been supported by equity financing. It has
sustained  losses in all  previous  reporting  periods with an inception to date
loss of $24,082 as of August 31, 2009. Management continues to seek funding from
its shareholders and other qualified investors to pursue its business plan.

NOTE 8 - RECENT ACCOUNTING PRONOUNCEMENTS

The adoption of recently issued  accounitnig  pronoouncements is not expected to
have a material effect on the Company's current financial  position,  results or
operations, or cash flows.

NOTE 9 - SUBSEQUENT EVENTS

The Company has analyzed its  operations  subsequent  to August 31, 2009 through
October  19,  2009  and has  determined  that  it does  not  have  any  material
subsequent events to disclose in these financial statements.

                                       10

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

FORWARD-LOOKING STATEMENTS

Certain  statements,   other  than  purely  historical  information,   including
estimates,  projections,  statements relating to our business plans, objectives,
and expected operating results,  and the assumptions upon which those statements
are based, are  "forward-looking  statements"  within the meaning of the Private
Securities  Litigation Reform Act of 1995,  Section 27A of the Securities Act of
1933  and  Section  21E  of  the   Securities   Exchange  Act  of  1934.   These
forward-looking  statements  generally are  identified by the words  "believes,"
"project," "expects," "anticipates," "estimates," "intends," "strategy," "plan,"
"may," "will,"  "would," "will be," "will  continue,"  "will likely result," and
similar expressions.  We intend such forward-looking statements to be covered by
the  safe-harbor  provisions  for  forward-looking  statements  contained in the
Private  Securities  Litigation  Reform  Act of  1995,  and are  including  this
statement  for  purposes  of  complying  with  those   safe-harbor   provisions.
Forward-looking  statements are based on current  expectations  and  assumptions
that are subject to risks and  uncertainties  which may cause actual  results to
differ materially from the  forward-looking  statements.  Our ability to predict
results  or the  actual  effect  of future  plans or  strategies  is  inherently
uncertain.  Factors which could have a material adverse affect on our operations
and future  prospects on a consolidated  basis include,  but are not limited to:
changes in economic conditions,  legislative/regulatory changes, availability of
capital,  interest  rates,   competition,   and  generally  accepted  accounting
principles.   These  risks  and  uncertainties  should  also  be  considered  in
evaluating forward-looking statements and undue reliance should not be placed on
such  statements.  We undertake no obligation  to update or revise  publicly any
forward-looking  statements,  whether  as a result  of new  information,  future
events or otherwise.  Further  information  concerning  our business,  including
additional  factors  that could  materially  affect our  financial  results,  is
included herein and in our other filings with the SEC.

OVERVIEW

We were  incorporated  in the state of Nevada on June 5, 2008 and are engaged in
providing online  accounting and bookkeeping  services to small and medium sized
companies who seek to save money by outsourcing these services.  Our offices are
currently located at 1001 SW 5th Avenue,  Suite 1100, Portland,  Oregon,  97204.
Our telephone number is (503) 206-0935.

We are a  development  stage  company that has not generated any revenue and has
had limited  operations  to date.  From June 5, 2008  (inception)  to August 31,
2009, we have incurred accumulated net losses of $24,082. As of August 31, 2009,
we had total  assets of $33,668 and total  liabilities  of $2,750.  Based on our
financial history since inception,  our independent  auditor has expressed doubt
as to our ability to continue as a going concern.

We plan to use a secure web site for our services and to facilitate the exchange
of information between our clients and ourselves.

Prospective  clients  who  visit  our web will  find  comprehensive  information
regarding the services we offer. If they so choose, prospective clients may also
register for our services  through the same  website.  Our products and services
will be delivered and/or rendered through a "Client Portal" on our web site.

Upon  registration,  we will  offer  each  client a  one-hour  telephone  "Needs
Analysis" to start each client engagement.  The Needs Analysis will be conducted
at a pre-arranged time and date before we commence any work for the client.  The
Needs  Analysis will enable us to assess which services best suit the individual
needs of each  client.  This will also  enable us to provide  each client with a
more  accurate  quote  for the  services  rendered  for  first  three  months of
engagement.  The initial  three month period is further  intended to allow us to
develop a foundation for ongoing discussions with the client about what they can
expect from us and the services that we are able to provide.

                                       11

PLAN OF OPERATION

Below is a summary of the  various  phases of our plan for the next  twelve (12)
months in order to execute our  business  plan.  We must  complete all the items
listed below in order for us to generate revenues.

FOURTH FISCAL QUARTER 2009 - During this time, we intend to conclude discussions
with a development contractor for the establishment and creation of our website,
design the  specifications  of our system and procure a web hosting company.  We
expect that this process will take roughly one month.  We also intend to proceed
with acquiring office space,  obtain telephone and internet service.  At the end
of the third  quarter of 2009,  we intend to  complete  the  "information  only"
version of our  website in order to build  interest  in the  company  during the
development phase and encourage web site visitors to return at a later date.

FIRST FISCAL  QUARTER OF 2010 - During this period,  we intend to continue  with
our  web  site  development   work,   including  the  "Client  Portal"  and  the
"Administrative Module." To further strengthen our future marketing campaign, we
intend to study our  Google  Adwords  marketing  program  in order to  determine
whether  it is  necessary  for  the  Company  to  consider  alternate  marketing
programs.  We also  anticipate  developing an orientation  program for our staff
members during the fourth quarter of 2009.  Lastly,  we anticipate  that we will
complete the development of our software during this period.

SECOND FISCAL  QUARTER OF 2010 - During the first  quarter of 2010,  the Company
will  continue  the  development  and  testing of all aspects of our website and
complete the orientation  and training  program of our staff. We also anticipate
using this period to review and modify, if found to be necessary, the benchmarks
set during the last two (2) quarters of 2009 and make any adjustments thereto in
anticipation of our launch in the second quarter of 2010.

THIRD FISCAL QUARTER OF 2010 - We anticipate  completing all development work on
our  website  during the second  quarter of 2010.  We also intend to initial the
beta testing of our Client Portal with  potential  clients,  as well as test the
Administrative  Portal with our contractors.  We will make any  modifications to
our Client Portals and  Administrative  Portals based on the outcome of our beta
testing and we anticipate that any such  modifications  will be completed during
this  period.  During this time,  we also intend to begin  hiring the  necessary
staff for our operations,  as well as launching an aggressive marketing campaign
for our product.  Lastly, we anticipate launching our website towards the end of
the second quarter of 2010.

RESULTS OF OPERATIONS  FOR THE THREE AND NINE MONTHS ENDED AUGUST 31, 2009,  THE
PERIOD  FROM  INCEPTION  (JUNE 5, 2008) TO AUGUST 31,  2008 AND THE PERIOD  FROM
INCEPTION (APRIL 30, 2008) TO AUGUST 31, 2009

We did not earn any revenues from inception through the period ending August 31,
2009.  We incurred net  operating  expenses in the amount of $13,389 and $20,582
for the three and nine months ended August 31, 2009  compared  with $nil for the
period from inception to August 31, 2008. We incurred net operating  expenses of
$24,082 for the period from our  inception on April 29, 2008 to August 31, 2009.
Our operating  expenses  incurred for the three and nine months ended August 31,
2009  included  $11,102 and $17,310 for  accounting  and legal fees,  $2,287 and
$3,272 in miscellaneous  expenses compared with $nil for the respective expenses
for the  period  from  inception  to August 31,  2008.  Our  operating  expenses
incurred for the period from our  inception on April 29, 2008 to August 31, 2009
included $20,310 for accounting and legal fees, $3,272 in miscellaneous fees and
$500 in incorporation  costs. Thus, our net loss was $13,389 and $20,582 for the
three and nine months  ended August 31, 2009 and $24,082 for the period from our
inception  on June 5, 2008 to August 31, 2009.  Comparatively,  our net loss was
$Nil for the  period  since  inception  on June 5, 2008 to August 31,  2008.  We
anticipate  our  operating  expenses  will  increase as we undertake our plan of

                                       12

operations.  The increase will be attributable to undertaking operations and the
professional  fees that we will incur in  connection  with  becoming a reporting
company under the Securities Exchange Act of 1934.

LIQUIDITY AND CAPITAL RESOURCES

As of  August  31,  2009,  we had  current  assets  in the  amount  of  $18,668,
consisting of cash and prepaid  expenses.  Our current  liabilities as of August
31, 2009 were $2,750. Thus our working capital on August 31, 2009 was $15,918.

Our cash used in operating  activities  was $21,825 and $Nil for the nine months
ended August 31, 2009 and period from  inception  to August 31,  2008.  Our cash
used in operating  activities  was $21,825 for the period from inception on June
5, 2008 to August 31, 2009.

Our cash used in investing  activities  was $15,000 and $Nil for the nine months
ended August 31, 2009 and period from  inception  to August 31,  2008.  Our cash
used in operating  activities  was $15,000 for the period from inception on June
5, 2008 to August 31, 2009.

Our cash  provided  by  financing  activities  was $Nil and $55,000 for the nine
months ended August 31, 2009 and period from  inception to August 31, 2008.  Our
cash provided by operating  activities was $55,000 for the period from inception
on June 5, 2008 to August 31, 2009.

We have not attained  profitable  operations  and are dependent  upon  obtaining
financing to pursue our business plan over the next twelve months.  If we do not
generate  revenue  sufficient  to  sustain  operations,  we may  not be  able to
continue as a going concern.

OFF BALANCE SHEET ARRANGEMENTS

As of August 31, 2009, there were no off balance sheet arrangements.

GOING CONCERN

The  accompanying  financial  statements  have been  prepared  assuming that the
company  will  continue as a going  concern.  As  discussed  in the notes to the
financial  statements,  we have no established  source of revenue.  Our auditors
have  expressed  substantial  doubt  about our  ability to  continue  as a going
concern.  Without realization of additional capital, it would be unlikely for us
to continue as a going  concern.  The  financial  statements  do not include any
adjustments that might result from this uncertainty.

Our  activities  to date  have  been  supported  by  equity  financing.  We have
sustained  losses in all  previous  reporting  periods with an inception to date
loss of $24,082 as of August 31, 2009. Management continues to seek funding from
its shareholders  and other qualified  investors to pursue our business plan. In
the alternative,  we may be amenable to a sale,  merger or other  acquisition in
the event such  transaction  is deemed by management to be in the best interests
of the shareholders.

CRITICAL ACCOUNTING POLICIES

In  December  2001,  the SEC  requested  that all  registrants  list  their most
"critical accounting polices" in the Management Discussion and Analysis. The SEC
indicated that a "critical  accounting policy" is one which is both important to
the  portrayal of a company's  financial  condition  and  results,  and requires
management's most difficult,  subjective or complex judgments, often as a result
of the need to make  estimates  about the effect of matters that are  inherently
uncertain.   We  believe  that  the  following   accounting  policies  fit  this
definition.

                                       13

BASIS OF PRESENTATION

The accompanying  unaudited interim  financial  statements have been prepared on
the  accrual  basis of  accounting  in  accordance  with  accounting  principles
generally  accepted  in the  United  States  of  America  and the  rules  of the
Securities and Exchange  Commission  ("SEC"),  and should be read in conjunction
with the  audited  financial  statements  and  notes  thereto  contained  in the
Company's  registration statement filed with the SEC on Form S-1. In the opinion
of  management,  all  adjustments  necessary  in  order  to make  the  financial
statements not misleading have been reflected herein.  The results of operations
for interim periods are not necessarily indicative of the results to be expected
for the full year. Notes to the financial  statements which would  substantially
duplicate the disclosure contained in the audited financial statements as of and
for the periods  ended  November  30,  2008 as  reported in Form S-1,  have been
omitted.

ACCOUNTING BASIS

These  financial  statements  are prepared on the accrual basis of accounting in
conformity with accounting principles generally accepted in the United States of
America.

FINANCIAL INSTRUMENT

The Company's financial  instrument  consists of amount due to stockholder.  The
amount due to stockholder is non  interest-bearing.  It is management's  opinion
that the  Company is not  exposed to  significant  interest,  currency or credit
risks arising from its other  financial  instruments  and that their fair values
approximate their carrying values except where separately disclosed.  See Note 3
below.

USE OF ESTIMATES

The preparation of financial  statements in conformity  with generally  accepted
accounting principles of the United States requires management to make estimates
and assumptions  that affect the reported  amounts of assets and liabilities and
disclosure of  contingent  assets and  liabilities  at the date of the financial
statements  and the reported  amounts of revenues and expenses  during the year.
The  more  significant  areas  requiring  the  use of  estimates  include  asset
impairment,  stock-based compensation, and future income tax amounts. Management
bases its estimates on historical experience and on other assumptions considered
to be reasonable  under the  circumstances.  However,  actual results may differ
from the estimates.

LOSS PER SHARE

Net income  (loss) per common share is computed  based on the  weighted  average
number of  common  shares  outstanding  and  common  stock  equivalents,  if not
anti-dilutive.  The  Company  has not issued  any  potentially  dilutive  common
shares.

Basic loss per share is calculated  using the weighted  average number of common
shares  outstanding  and the treasury stock method is used to calculate  diluted
earnings  per share.  For the years  presented,  this  calculation  proved to be
anti-dilutive.

DIVIDENDS

The  Company  has not  adopted any policy  regarding  payment of  dividends.  No
dividends have been paid during the period shown.

                                       14

INCOME TAXES

The Company  provides for income taxes under  Statement of Financial  Accounting
Standards NO. 109,  "Accounting for Income Taxes." SFAS No. 109 requires the use
of an asset and liability approach in accounting for income taxes.

SFAS No. 109  requires  the  reduction  of  deferred  tax assets by a  valuation
allowance if, based on the weight of available evidence,  it is more likely than
not  that  some or all of the  deferred  tax  assets  will not be  realized.  No
provision for income taxes is included in the  statement  due to its  immaterial
amount, net of the allowance account,  based on the likelihood of the Company to
utilize the loss carry-forward.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

The adoption of recently  issued  accounting  pronouncements  is not expected to
have a material effect on our current financial position, results or operations,
or cash flows.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

None.

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining adequate internal
control over financial  reporting.  Internal control over financial reporting is
defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange
Act of 1934 as a process designed by, or under the supervision of, the company's
principal  executive  and  principal  financial  officers  and  effected  by the
company's  board of  directors,  management  and  other  personnel,  to  provide
reasonable  assurance  regarding the reliability of financial  reporting and the
preparation  of financial  statements for external  purposes in accordance  with
accounting  principles  generally  accepted in the United  States of America and
includes those policies and procedures that:

     -    Pertain  to the  maintenance  of  records  that in  reasonable  detail
          accurately and fairly reflect the transactions and dispositions of the
          assets of the company;
     -    Provide  reasonable   assurance  that  transactions  are  recorded  as
          necessary to permit preparation of financial  statements in accordance
          with accounting  principles generally accepted in the United States of
          America and that  receipts and  expenditures  of the company are being
          made  only  in  accordance  with   authorizations  of  management  and
          directors of the company; and
     -    Provide reasonable  assurance regarding prevention or timely detection
          of  unauthorized  acquisition,  use or  disposition  of the  company's
          assets that could have a material effect on the financial statements.

Because of its inherent  limitations,  internal control over financial reporting
may not  prevent  or detect  misstatements.  Projections  of any  evaluation  of
effectiveness to future periods are subject to the risk that controls may become
inadequate  because of changes in  conditions,  or that the degree of compliance
with the policies or procedures may  deteriorate.  All internal control systems,
no matter how well designed,  have inherent limitations.  Therefore,  even those
systems  determined to be effective can provide only  reasonable  assurance with
respect to financial  statement  preparation  and  presentation.  Because of the
inherent  limitations  of  internal  control,  there  is a  risk  that  material
misstatements  may not be  prevented  or detected on a timely  basis by internal
control over financial reporting.  However, these inherent limitations are known
features of the financial reporting process. Therefore, it is possible to design
into the process safeguards to reduce, though not eliminate, this risk.

                                       15

As of August 31, 2009  management  assessed  the  effectiveness  of our internal
control over financial  reporting  based on the criteria for effective  internal
control over financial  reporting  established  in Internal  Control--Integrated
Framework  issued by the Committee of Sponsoring  Organizations  of the Treadway
Commission  ("COSO") and SEC guidance on conducting such  assessments.  Based on
that evaluation,  they concluded that, during the period covered by this report,
such  internal  controls  and  procedures  were  not  effective  to  detect  the
inappropriate  application of US GAAP rules as more fully described below.  This
was due to deficiencies  that existed in the design or operation of our internal
controls over financial  reporting that adversely affected our internal controls
and that may be considered to be material weaknesses.

The matters  involving  internal  controls and  procedures  that our  management
considered to be material  weaknesses  under the standards of the Public Company
Accounting  Oversight Board were: (1) lack of a functioning  audit committee due
to a lack of a majority  of  independent  members  and a lack of a  majority  of
outside directors on our board of directors,  resulting in ineffective oversight
in  the   establishment   and  monitoring  of  required  internal  controls  and
procedures;  (2)  inadequate  segregation  of  duties  consistent  with  control
objectives;  and (3) ineffective  controls over period end financial  disclosure
and reporting processes.  The aforementioned material weaknesses were identified
by our Chief  Executive  Officer in connection  with the review of our financial
statements as of August 31, 2009.

Management  believes that the material weaknesses set forth in items (2) and (3)
above did not have an  effect  on our  financial  results.  However,  management
believes  that  the  lack of a  functioning  audit  committee  and the lack of a
majority of outside  directors on our board of directors  results in ineffective
oversight in the  establishment and monitoring of required internal controls and
procedures,  which  could  result in a material  misstatement  in our  financial
statements in future periods.

MANAGEMENT'S REMEDIATION INITIATIVES

In  an  effort  to  remediate  the  identified  material  weaknesses  and  other
deficiencies and enhance our internal  controls,  we have initiated,  or plan to
initiate, the following series of measures:

We will create a position to segregate duties consistent with control objectives
and will increase our personnel  resources  and technical  accounting  expertise
within the  accounting  function when funds are available to us. And, we plan to
appoint one or more outside  directors  to our board of  directors  who shall be
appointed to an audit committee resulting in a fully functioning audit committee
who will undertake the oversight in the establishment and monitoring of required
internal  controls and procedures such as reviewing and approving  estimates and
assumptions made by management when funds are available to us.

Management  believes that the appointment of one or more outside directors,  who
shall be appointed to a fully functioning audit committee,  will remedy the lack
of a functioning  audit committee and a lack of a majority of outside  directors
on our Board.

We anticipate that these  initiatives will be at least partially,  if not fully,
implemented  by  August  31,  2009.  Additionally,  we plan to test our  updated
controls and remediate our deficiencies by August 31, 2009.

CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING

There was no change in our  internal  controls  over  financial  reporting  that
occurred  during  the  period  covered  by this  report,  which  has  materially
affected,  or is reasonably likely to materially  affect,  our internal controls
over financial reporting.

                                       16

                           PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We are not a party to any  pending  legal  proceeding.  We are not  aware of any
pending  legal  proceeding  to  which  any of our  officers,  directors,  or any
beneficial  holders of 5% or more of our voting  securities are adverse to us or
have a material interest adverse to us.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

No matters have been submitted to our security  holders for a vote,  through the
solicitation of proxies or otherwise,  during the quarterly  period ended August
31, 2009.

ITEM 5. OTHER INFORMATION

None

ITEM 6. EXHIBITS

Exhibit
Number                             Description of Exhibit
------                             ----------------------

31.1      Certification of Chief Executive Officer pursuant to 18 U.S.C. Section
          1350, as adopted pursuant to Section 302 of the  Sarbanes-Oxley Act of
          2002

31.2      Certification of Chief Financial Officer pursuant to 18 U.S.C. Section
          1350, as adopted pursuant to Section 302 of the  Sarbanes-Oxley Act of
          2002

32.1      Certification of Chief Executive  Officer and Chief Financial  Officer
          pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
          of the Sarbanes-Oxley Act of 2002

                                       17

                                   SIGNATURES

In accordance with the  requirements of the Securities and Exchange Act of 1934,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                      Business Outsourcing Services, Inc.

Date: October 16, 2009

                                      By: /s/ Guilbert Cuison
                                         ---------------------------------------
                                             Guilbert Cuison
                                      Title: President, Secretary, Director



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