What is not a disadvantage of a service bureau?

A service bureau can provide many benefits, including improved efficiency and specialization in payroll processing. One of the advantages is the reduction in processing delays. This occurs because service bureaus typically have streamlined operational processes and expertise that allow them to handle payroll quickly and effectively, ensuring that payroll is processed in a timely manner.

On the other hand, the other options reflect challenges associated with outsourcing payroll processing to a service bureau. Variable costs can be high depending on the volume of transactions, and the business may experience a lack of control over payroll processes leading to a greater risk of filing errors. Additionally, service bureaus may not have sufficient flexibility to adapt quickly to changes in a business's payroll needs, limiting their responsiveness to evolving requirements. Therefore, the choice indicating a reduction in processing delays correctly highlights an advantage rather than a disadvantage of using a service bureau.