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There are many different types of consulting. The top firms started mostly as Tax and Accounting firms. Being independent from the companies they provided services, they are able to provide objective advice on all kinds of accounting questions. Now firms have branched out and have many arms that provide any kind of service you can think.
Go to the Association of Management Consulting Firms (http://www.amcf.org/) and click on 'members' to see how many different firms are out there. I did this when I started consulting many years ago and it was extremely beneficial and gave me a great idea of what direction I wanted to go.