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Consulting Summit,2004
L e a d e rs h i p&G row t h
in the New Regulat o ry Env i ro n m e n t
 As consulting leaders gat hered at this yea s Consulting Summit,they re ported new demand for consulting s ervices,but also observed fundamental and permanent changes to their profession.There is,Summit attendeesagreed,a new business climate or attitude — one far removed from that of the late 1990s.Such a change,likemany others,attendees deemed positive for the consulting profession,because it calls for the diffusing of a new  ge n e ration of business ideas and management tools.The fo l l owing offe rs some of the highlights from the gat h e ri n g s candid discussion.
“Good corp o ra te gove rnance must include both auditing fi rm sand the other pro fessional services fi rms that advise th e m . T he re was a time not long agowhen leaders of auditing andconsulting firms understood this and fought for bette rg ove r-n a n c e .Marvin Bower, the legendary head of McKinsey, believed passionate-ly in the importance of manage-ment consultants’ independence. Time and again, he argued th a M c K i n s ey consulta n t sshould not serve on the boards of publiclyheld c o mpanies. Bower didn’t want the appearance of anyi mp ro p ri e t y.Si m ila rly, Harvey Ka p ni ck — chief execu t ive of Arthur Andersen — resigned from that post in 1979 when his part n ers re j ected his pro- posal to spin off the fi rm’s consulting business in order to pres ervea udi tor independence.If only th ey had listened ...We need this type of forward-looking leadership once again.
 Arthur Levitt, Former SEC Chairman:
I believe that our business model is in the “public interest” in our role as professional services providers to public companies — evenwhen we assist as auditors.My st ro ngly held view is th a Deloite is the “most indepen- dent” of the Big Four in relation toour audit clients.Conrary to the views of some, I believe that by retaining consult- ing, independence is enhancedrather than threatened. [This is shown] by simple math — Deloittefees from audit clients are a muchsmaller percentage of our total fees, smaller than [that of] any of our Big Four compeitors. Our success as a firm is not solelydependent on growing audit share. As a consquence, our client acceptance decisions and the professional judgemens we make could be considered more objective and discrim ina in , and, accordingly, more “independent.”
In the battle to split off consulting from accounting, there has been no greater champion than Arthur Levitt, the former chairman of the Securities and Exchange Commission. And there was no greater resister to splitting off consulting than Deloitte & Touche. In fact, Deloitte is the only Big Four accounting  firm to not split off consulting. For the first time ever, the two came together to share their divergent points-o- v iew before a gathering of consulting leaders.
 Jim Quigley, CEO, Deloitte & Touche, USA:
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N ove m b e r / D e c e m b e r2 0 0 4
C o n s u l t i n Deloitte’s JimQuigley (right)confers with Former SEC Chairman Arthur Levitt(left)asKennedy Information CEOJoe Bremner (center)stands by.
 
Consulting Summit,2004
C o n s u l t i n
N ove m b e r / D e c e m b e r2 0 0 4
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Summit Attendees Query Levitt
If you were to advise the next President of the United States, what would you choose to say?Levitt:
I would advise him to stay clear of the weeds. Now, what I mean by that is that it’s ve ry easy to allow some of these issuesto fall into a political arena, which would be tragic. Without get in political, President Bush became the first President in historytoc o n c e rn himself with an accounting sta n d a rd. Wi thin the fi rst six m o n ths of his incumbency, he came out aga i n st expensing sto ckoptions. Fo rt u n a te ly, he has stayed away from that issue eve since then. There are two issues — at least two issues — in America that defythe political process. One is closing military bases and the other isestablishing accounting standards. And it’s simply inappropriate for that to be morphed into the political arena, certainly by thePresident of the United States.I would urge the President to stand back from the kinds of issuesthat really should be decided by the public sector. And most impor-tantly, I would urge the President to keep uppermost in his mind theimportance of speaking about these issues, about the importanceof independence, about the importance of disclosure, about theimportance of preserving a system that has stood this country insuch good stead, and not neglecting it, and, certainly, making appointments to key regulatory agencies that respect the indepen-dence of those agencies.For years, the SEC has been a nonpolitical body. And I think it’scritical that it continue to be that. And I think that the FCC is anoth-er such agency that should be nonpolitical.But I think that like anyone else the President must be a rolemodel, and this must be an important issue because the landscapefor corporate America is built upon the fundamental conviction that the system is not rigged for one part of the population vs. the other,so that we don’t have shareholders battling against stakeholdersand against management. The next President must, th rough his actions and his speeches, t ry to bring to ge ther the inte re st of the va rious elements th a m a ke up our markets. He can do that by speechmaking. He cando that by a special convening of those groups. He can do th a by personal behav i o r. There is a lot that can be done by the newP resident or the continuing President to bring us to ge ther ra th e than pull us apart .
Can you share some pers p e c t i veon the recent insurance scandals?Levitt:
I do believe that the insurance scandals, which took me bytotal surprise, really are far more pernicious than almost any other scandal of this decade. While the mutual fund industry [scandal]hurt very few individual investors, the implications of this to our markets and their trustworthiness and the backlash in terms of theappearance of commercial bribery is very, very serious for U.S. mar-kets and U.S. companies. And I think that this is an issue that hasto be dealt with directly rather than hysterically. The best cure is from the companies themselves and the boards of directors themselves. This is terribly important for all of us, and the boards are going to be held more accountable than they evehave been before. And what’s playing out in Wilminton is singularly critical because it’s not just the plaintiff’s lawyers who are going to create heartache for direc tors and make it more difficult to recrui competent directors. I believe that you’ll see reulators paying much closer attention to other directors who are doing their jobs. And the whole area of corporate responsibility has come intoquestion. I think that consultants and accountants and journalistshave got to think hard and long about how we deal with this issueresponsibly, because independent directors really are the bedrockof our system. And whether they have been good or bad, in gener-al they’ve been terrific and better than any other system in the
No one person has arg uably had greater impact on the consulting profession over the last ten yearsthan Arthu Levitt. Whether it was his battle to divorce consulting from the Big Five accounting houses or the generousc o n s u l t i n go p p o rtunities his re g u l a to ry legacy has brought fo rth, Arthur Levitt has exposed to the wo rl dc o n s u l t i n g ’ svast reach as well as its limitations. For the first time ever, the fo rmer chai rman of the Securities and Exch a n ge Commission came befo re the co nsulting profession to peer into the future and reveal the complex challenges that will confront consultants as they advise clients in an economically integrated world.
“ I do believe that the insurancescandals, w h i ch took me by to tal surp ri s e ,
really are far morepernicious than a l m o sta ny other scandal of this decade.”
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