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Ernst & Young, like any of the Big Four or large professional services firm, is composed of a series of “practices” or unique groups of resources, ranging from a handful of people to several hundred, which tout similar subject matter experience.These practices are then lumped into larger organizational categories that support the firm’s overarching strategic vision. Here’s an example which should clarify things for you a bit: I’m part of the “Program Advisory Services” practice, or PAS for short.My practice then rolls up into the “Risk Advisory Services” service line.Let’s forget what these groupings actually do for the time-being. Because they have to so in order to remain current with the rigorous demands of an ever-changing market landscape.This event could provide the foundation for a “business case” to create a new practice in order to address this potential need of the future.Once the business case is formally presented and a firm commits to the investment…Recruit, train, sell and bam! This exemplifies why professional services firms cannot have a flat or rigid hierarchy.Auditors during the busy season can easily spend sixty or more hours per week combing through data, searching for anomalies, and ultimately preparing reports that highlight their findings to a client.Depending on the engagement, assurance work generally staffs younger personnel to handle the lion’s share of the research, which is then reviewed by seniors or managers and ultimately signed off by a partner before the findings are presented to a client.
The list in-between these two examples are vast to be sure and vary greatly in complexity.
Advisory, on the other hand, is more similar to a classic management consulting mold.