Management Advisory Services (MAS)

Consulting services performed by CPA firms to improve client efficiency and effectiveness. Within the CPA firms, MAS departments are kept independent of other departments such as audit and tax. Examples of MAS services include computer installation and use, marketing, and financial planning.

The product of the milli-amperes and the exposure time in seconds (for example, 10 ma × 1/2 sec = 5 MAS).