In 2000-2001, these firms were divesting themselves of their consulting divisions because of a perceived conflict of interest between the audit and consulting teams. Now, the firms are hiring staff with consulting skillsand are beginning to get involved in some work that has traditionally been handled by consulting firms.

Part of the problem really lies the fine line between "business advisory services" and "consulting services".

While the accounting firms are not looking to move into the area of systems implementation services, they will start with advisory style consulting and slowly expand their area of interest.

From an article in BRW, July 21-27, 2005, pgs 70-71.