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Q. What do you mean by Management consulting ?
Management consulting or advisory services before Sarbanes-Oxley management advisory services were the fastest growing service area for most large and many smaller CPA firms. Management habitually identifies projects for which it decides to retain the services of a CPA. While the Sarbanes-Oxley Act specifically prohibits providing certain kinds of consulting services to a publicly held company by its external auditor. These services include information systems design and implementation, bookkeeping, appraisals or valuation services, internal audits, management and human resources services, broker/dealer and investment services, actuarial services and legal or expert services related to audit services. Accounting firms is able to perform many of these services for publicly held companies they don't audit. Other services not specifically banned are authorized if pre-approved by the company's audit committee.
In contrast to public an accountant who offers accounting services for many clients the management accountants provide accounting services for a single business. In a company with numerous management accountants the person in charge of the accounting activity is often the controller or chief financial officer.
Q. Principles of consolidation? The consolidated financial statements of the Company comprise the accounts of The Walt Disney Company and its subsidiaries after elimination of
Hi, How to get help with tutor, in accounting exam prepartion? please suggest?
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