21.  A consulting service, a medical-school curriculum and an eight-bed inpatient unit are all in the works.

22.  Accordingly, the SEC is proposing formal restrictions on the range of consulting services that auditors firms can provide.

23.  Accountants are taking steps to avoid potential and perceived conflicts of interest by selling both audit services and lucrative consulting services.

24.  Accounting firms frequently sell consulting services to their audit clients.

25.  Accounting firms increasingly perform lucrative consulting services for companies they audit.

26.  After his retirement from Granger, he opened a management consulting service.

27.  After that and until his death he provided educational consulting services nationwide.

28.  All of the Big Five firms have said that they will curtail the consulting services they sell to companies they audit, though.

29.  Brown is scrambling to organize seminars and consulting services that can be sold to bring in cash and educate potential customers.

30.  But Arsenault said the payments involved legitimate consulting services provided by associates of his client.