35 Accountancy, accounting; preparation of accounts; business accounts management; business advice relating to accountancy; preparation and maintenance of computerized accounting; management accounting; preparation of statement of accounts; provision of information relating to accounts; provision of reports relating to account information; compilation and provision of commercial and business information and advice; tax advice and assessments; preparation of tax assessments; taxation advice, planning and consultancy; book-keeping; business services related to business insolvency and personal insolvency; business management advisory services; research and information services relating to accountancy; advice relating to accountancy, personal and corporate taxation; inheritance tax advice; management consultancy relating to business; payroll advisory services; payroll processing services; personnel recruitment services; recruitment and human resources; personnel recruitment and human resources management; tax advice and planning; insolvency services; financial services related to business insolvency and personal insolvency; preparation of reports, namely, business reports including valuation reports; business management consultation services; business and marketing consultation services, namely, customer relationship management; business marketing and consulting services featuring client development and retention; strategic management consulting services to others, namely, financial evaluation and reviews, business case development and business development services, namely, providing start-up support for businesses of others, stakeholder communication, consultation and management, alternative service delivery and outsourcing in the field of private equity, operational reviews and efficiency studies, facilitation and market research, activity based costing, costing and pricing studies, evaluations and program reviews, information management services, business information management, and project management in the field of private equity and real estate investment; international business consulting services; professional negotiation services, namely, negotiation and settlement of commercial transactions for third parties