101.   That plan not only would create a new Public Company Accounting Oversight Board, but also would limit the lucrative consulting services that accountants can provide for audit clients.

102.   The ads reflect the change in emphasis at Andersen and the other Big Six accounting firms to providing consulting services as traditional tax and audit businesses stagnate.

103.   The accounting firm will create the new jobs as part of its expansion into consulting services.

104.   The accounting firms that provide consulting services face the additional burden of regulatory concerns about their providing advice to their audit clients.

105.   The companies will offer insurance brokerage and employee benefit consulting services worldwide.

106.   The company also provides infusion therapy and pharmaceutical consulting services.

107.   The company also runs a consulting service for companies that want to integrate Internet communications into their in-house computer networks.

108.   The company had to take that type of action because there is so much competition at the consulting services level, he says.

109.   The clients listed in that address book or Rolodex could become the lifeblood of your consulting service later on.

110.   The company will consolidate its consulting services into two subsidiaries, Fujitsu Services and Fujitsu Consulting.