Dial Up Networking

Is Dial Up Networking the best option to use for two PC’s that only access files between the office and home, without going into too much expenditure and set up time.
I only ask as I am doing this for a freind, so I will not be charging full rates,and he is not technically minded, so I need to keep it as simple as possible.
I know how to set it up, but if there are other options, I will review them as well.
Thank you
Chris