[cluckindan]

But how will a consulting company bill for the 20%?

[umpalumpaaa]

You increase prices by 20%

[rhplus]

Billable hour rates would need to increase by 25%.

[dwattttt]

You really missed the opportunity here. You were meant to bill for the review, assessment, report production, and risks judged when coming up with that 25%.

[micromacrofoot]

what consulting company on earth pays 100% of their revenue to employee salary — I've worked at a number of them and it's not unusual for my pay to be half of the hourly rate charged