Compare two B2B Australian financial firms, Nudge Accounting and Mazars, based on their websites and business goals. Assess their website attributes and identify their e-commerce business model. The paper includes a rating table for each website based on 22 attributes, such as website URL, user information requirements, user trust, and website customization. The paper also explains the principal business goals of each website and why they belong to the B2B e-commerce model.