I mean, PwC aren't consultants, they're accountants. They do audits and stuff. They actually got out of consulting entirely when they sold their consulting arm to IBM, but they've rebuilt that somewhat - I believe their consulting org is now called Strategy&, but they're somewhat arms-length (because it doesn't do, post-Enron, to be providing consulting services on how to structure your business to a company whose accounts you're also auditing)