111.   The company also operates a consulting service.

112.   The company provides infrastructure consulting services for wireless communications clients that offer cellular paging and phone service.

113.   The Charlotte, North Carolina-based utility already provides nuclear consulting services, including a project to store spent nuclear fuel for a Ukrainian plant, he said.

114.   The Cincinnati-based company provides professional pharmacy and related consulting services.

115.   The dot-com companies have been voracious customers of hardware, software, storage, and consulting services.

116.   The firms face an inherent conflict of interest because most of their profits come from lucrative consulting services, not auditing, the critics say.

117.   The former Texas lieutenant governor, who severed ties with GTECH last month, has said the payments to Smith were for consulting services.

118.   The House bill would limit the ability of accounting firms to both provide audits and consulting services to the same client.

119.   The lawyers also warned that any consulting services that the LaHues provided needed to be documented.

120.   The measure would impose some restrictions on the ability of accounting firms to perform both auditing and certain consulting services for the same client.