tax planning; preparation of tax returns; providing bookkeeping services to others; payroll administration; business planning including entity formation; structure of a business; business mergers and acquisitions; business consulting services, namely, preparing strategies for buying and selling a business, human resource planning, internal control planning, namely developing procedures and policies designed to prevent or uncover fraud, minimize or uncover errors, promote operating efficiency, and achieve compliance with established policies; management accounting and reporting; business services, namely, preparing information on roles and responsibilities of employees; managing accounting and tax departments for others; providing technical assistance in the establishment and operation of joint ventures for tax return preparation services

Full service financial planning namely retirement planning, estate planning, insurance planning, investment advice, business valuations, trust administration, preparation of financial reports for others, risk management, and full service financial consulting