35 Accounting and auditing services, namely, audits, reviews, compilations, buy and sell agreements, budgets, economic forecasts and projections, payroll services, and accounting system design; tax services, namely, corporate tax return preparation, partnership tax return preparation, individual tax return preparation, estate tax-return preparation, fiduciary tax return preparation, gift tax return preparation, sales and use tax reviews in compliance with tax laws, preparation of and filing of refund claims; merger and acquisition services, namely, merger consulting, acquisition consulting, business plan consulting, transaction structuring; business valuations; organizational development services, namely, strategic planning retreats, team building, conflict management, business continuation, succession planning, psychological testing and scoring for selection of personnel purposes; internal audit, operational audit and business improvement services, namely, evaluation of internal controls, operating procedures and systems and risk assessments; due diligence in the nature of acquisition, license, merger, joint development or joint venture business combinations, satisfying asset existence and valuation; accounting services in the field of client representation services before federal, state and local taxing authorities, namely, assisting, handling, advising and resolving tax notices, audits and appeals