Accounting services in the nature of account audit and attest services; Tax preparation and tax preparation in the nature of tax planning and compliance services; bookkeeping and payroll processing services; Business investigations in the nature of fraud assessment and investigation services; Business management consulting in the nature of business management consulting relating to continuity planning, start-up services, succession planning, valuations, cost management, information systems and IT, litigation support, mergers and acquisitions, project management, and strategic planning and retirement planning