James was having coffee and overhead a conversation between two men who talked about the fact that their friend could not find any reliable help to maintain his company's financial records. James introduced himself and said he was finishing his accounting degree and would love the opportunity to provide reliable accounting help. What is James doing?

James is offering his services as a reliable accounting help.

James is taking the initiative to offer his services as a reliable accounting help after overhearing a conversation about someone's struggle to find such assistance.

Based on the given information, James is seizing an opportunity to offer his accounting expertise to help his acquaintance maintain his company's financial records. He overheard a conversation where two men were discussing the difficulty their friend was facing in finding reliable assistance for this task. James then introduces himself and expresses his interest in providing reliable accounting help. Therefore, James is offering his services as a solution to the mentioned problem.