35 business auditing and accounting services; tax preparation, planning, compliance and consultation services; management consulting services; business management assistance and business information services in the fields of market analysis, planning, bookkeeping, recordkeeping, management, accounting and business operations; appraisals, investigations and valuations of businesses and assets; market research and studies; operations management services; business management, business consulting and management advisory services to help in the working and management of industrial and commercial enterprises; namely, retail, manufacturing, distribution, service and engineering businesses and government and public sector enterprises; business consulting services for business reorganizations, bankruptcies and work-outs