| Summary: | In the information age the use of IT in business a must to speed up business process and to reduce unnecessary used of resources. In developing countries, audit firms offers consulting activities related to IT beside traditional audit works. Thus in this paper we try to investigate whether small and medium audit firms offer IT consulting services or not. We also try to find out types of accounting software they sell, recommend, install and support. The main contribution from this study is that there are local audit firms who provide IT consulting services to their clients. There are few critical factors that influence the firm's ability to offer IT consulting services. General Ledger module is make the top, follows by Accounts Receivables and Accounts Payable s modules.
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