ABS is a registered non-profit trust based in south India. Since 1991, ABS has provided consulting services to non-governmental organizations and aid agencies with a focus on integrated social and economic development. Its main areas of specialization include NGO governance, capacity building, consulting, project monitoring, internal system design and implementation, taxation, internal audit, reporting on implementation of projects, strategic planning, interim management, evaluation, financial planning, development consulting and organization development. It has partnered with SDC, CARE, the European Commission, HUDCO, Forgotten Children, Homer Brothers, and SIDBI.