Beginning 21st century, planning and technology into human resources’ needs make for the most important underlying factor – of both theoretical and practical development – behind the areas of benefits administration, human resource management, psychology integration, regulatory compliance, training, recruiting, risk estimation, and payroll. From small teams to companies employing more than 200 people, management, consulting, and measurement include – focus on internal resources and core business, better benefits and services, and switching providers for better service – to save money. The world’s top consulting companies with long functional human resources departments are PricewaterhouseCoopers LLP, KPMG LLP, Ernst & Young LLP, and Deloitte Consulting LLP. Income fees in audit and accounting jumped last year despite EU rules to introduce greater competition. Beginning June 2016 companies are required to switch accountants at least every ten years, while auditors may be banned from offering certain advisory services to the same client.