Accounting services; internal and external account auditing, internal and external business auditing; bookkeeping; business research; provision of commercial and business information concerning accounting, auditing, tax and business management consulting, cost analyses, and consultancy services relating thereto; business management assistance and advice; tax and taxation advisory, planning, information and consultancy services; business management consultancy services including business management services, business organizational planning and development consulting, business project advice, business risk management, business process management