35 Accounting services, tax services, namely, tax and taxation planning, advice, information and consultancy services; assurance services, namely, business auditing, benefit plan audit services, business systems management, outsourced internal business audits, analyzing and compiling data for measuring the performance of financial markets, royalty and contractual compliance; business consulting services in the fields of benchmarking, business owner succession, strategic planning, royalty compliance auditing, mergers and acquisitions, market research, benefit plan audit, business planning, and human capital