CARR RIGGS & INGRAM

Accounting services; Accounting advisory services; business auditing and accounting auditing as defined by the standards as a practice that performs engagements under Statements on Auditing Standards (SASs), Statements on Standards for Accounting and Review Services (SSARSs), Statements on Standards for Attestation Engagements (SSAEs), Government Auditing Standards (the Yellow Book) issued by the U.S. Government Accountability Office, or Public Company Accounting Oversight Board (PCAOB) standards; Business auditing; Financial auditing; Business management consulting and advisory services; Business management consultation services in the fields of business operations and management, information technology, financial management, and internal auditing; Business consulting services in the fields of risk assessment, risk management, and management of internal business controls; Payroll administration and management services; Administration of business payroll for others; Public company auditing; Compiling financial and other financial market information for business purposes and providing accounting services for initial public offering and on-going periodic reporting purposes; Employee benefit plan auditing for business purposes, consulting regarding tax filing, tax advisory and tax filing services; Consulting services in the field of business data analytics; Business auditing in the field of information technology risk assessment and risk management; Tax advisory services; Tax filing services; System and Organization Controls (SOC) reporting in the nature of business auditing; Financial reporting services, namely, preparation of financial statements, disclosure compliance, and financial restatement assistance, all for business purposes; Business acquisition and merger consultation namely, advisory services for preparing and carrying out commercial transactions pertaining to business sales, mergers and acquisitions; Board advisory services, namely, advising boards of directors regarding complex merger and acquisition transactions, restatement assistance for financial audits, and independent financial audit reviews; Business acquisition and merger consultation for business selling strategies and business management planning for the sale of businesses; Connecting buyers and sellers of businesses for business acquisitions and mergers; Providing listings of businesses for sale for business acquisitions and mergers; and marketing services for the sale of businesses for business acquisitions and mergers

Business brokerage and related brokerage consulting in the field of mergers and acquisitions, namely, providing brokerage and consulting services pertaining to the valuation, sale, merger, and acquisition of all or portions of legal entities in the nature of preparing valuation reports for businesses for sale, providing valuation information and assessments of businesses, providing brokerage consulting for buying businesses, and providing financial due diligence guidance; Financial services, namely, raising equity capital for others for mergers and acquisitions; financial services, namely, investment advice, investment management, investment consultation and investment of funds for others, including private and public equity and debt investment services; private placements of private equity funds, securities and derivatives for others; capital investment services; Consulting services in the field of employee benefit plans concerning insurance and finance; Providing financial information for financing transactions and loans pertaining to business sales and providing stock market information for initial public offerings of stocks

Regulatory compliance auditing; regulatory compliance auditing, namely, performing single audits in compliance with Statements on Auditing Standards (SASs), Statements on Standards for Accounting and Review Services (SSARSs), Statements on Standards for Attestation Engagements (SSAEs), and Government Auditing Standards (the Yellow Book) issued by the U.S. Government Accountability Office, as appropriate; Litigation support services; Preparing financial reports for others regarding regulatory compliance for business purposes; Regulatory compliance consulting and assessment services in the nature of providing advisory and auditing services relating to cybersecurity and privacy compliance frameworks, standards and regulations under the Health Insurance Portability and Accountability Act (HIPAA) ACT and secure transmission of data therefore, System and Organization Controls (SOC), SOC1, SOC2, SOC3 and SOC for Cybersecurity, Canadian Standard on Assurance Engagements (CSAE), International Standard on Assurance Engagements (ISAE), Payment Card Industry Data Security Standard (PCI DSS), and Agreed Upon Procedures (AUP); Consulting services in the field of data privacy and data security laws, and regulatory compliance regulations, requirements and best compliance practices in the fields of data privacy and data security laws