35 Business consulting services in the fields of acquisitions and mergers, finance and accounting, sales and marketing, debt restructuring, refinancing, equity investment, insurance program restructuring, bankruptcy, forensic accounting, fraud investigation, liquidation analysis; business consultation in the nature of troubleshooting, implementing and administering business and financial consulting services for others by assisting companies in reviewing and implementing changes in capitalization, mergers, acquisitions, cash management, internal reporting, balance sheet analysis, human resources, benefits administration, litigation management, policies and procedures and corporate governance; providing accounting services; outsourcing services for others, namely, accounting and bookkeeping services and billing and accounts receivable services