This document provides an overview of Heka Support Services, an accounting firm that originated in France in 1760 and has since expanded globally. It established operations in India in 2005, utilizing European quality standards and Indian workforce. The document discusses Heka's model of working as an extended accounting team for CA/CPA firms, taking over back-office functions and providing specialized services. This allows firms to reduce costs by 75% while expanding their customer base without additional infrastructure investments.