Consulting services. Professional services that employ the practitioner's technical skills,
education, observations, experiences, and knowledge of the consulting process. 
Our consulting services may include one or more of the following:
a. Consultations, in which the practitioner's function is to provide counsel in a short
time frame, based mostly, if not entirely, on existing personal knowledge about the
client, the circumstances, the technical matters involved, client representations, and
the mutual intent of the parties. Examples of consultations are reviewing and
commenting on a client-prepared business plan and suggesting computer software
for further client investigation.
b. Advisory services, in which the practitioner's function is to develop findings,
conclusions, and recommendations for client consideration and decision making.
Examples of advisory services are an operational review and improvement study,
analysis of an accounting system, assistance with strategic planning, and definition
of requirements for an information system.
c. Implementation services, in which the practitioner's function is to put an action plan
into effect. Client personnel and resources may be pooled with the practitioner's to accomplish the implementation objectives. The practitioner is responsible to the client
for the conduct and management of engagement activities. Examples of
implementation services are providing computer system installation and support,
executing steps to improve productivity, and assisting with the merger of
organizations.
d. Transaction services, in which the practitioner's function is to provide services
related to a specific client transaction, generally with a third party. Examples of
transaction services are insolvency services, valuation services, preparation of
information for obtaining financing, analysis of a potential merger or acquisition, and
litigation services.
e. Staff and other support services, in which the practitioner's function is to provide
appropriate staff and possibly other support to perform tasks specified by the client.
The staff provided will be directed by the client as circumstances require. Examples
of staff and other support services are data processing facilities management,
computer programming, bankruptcy trusteeship, and controllership activities.
f. Product services, in which the practitioner's function is to provide the client with a
product and associated professional services in support of the installation, use, or
maintenance of the product. Examples of product services are the sale and delivery
of packaged training programs, the sale and implementation of computer software,
and the sale and installation of systems development methodologies.