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