Financial and regulatory auditing services in the field of regulatory compliance of manufacturers, distributors, importers/exporters, research facilities, pharmacies, hospitals, health care facilities, and physician offices making, using, testing, selling, distributing or handling pharmaceuticals, chemicals, and federally-controlled substances, namely, evaluating, auditing or investigating such facilities regulated by FDA or DEA for compliance with federal regulations governing facilities, records, security measures and policies, and management and control practices related to pharmaceuticals, chemicals, and federally-controlled substances; preparing and providing evaluation analyses and reports regarding same; preparing and providing audits of compliance with federal regulations governing same