35 Facilitate revenue enhancement, namely, business development consultation; business and organizational alignment, namely, business succession planning, business organization consulting; operational improvement, namely business assistance to enterprises, business operation consultancy, business efficiency advice, cost assessment services; post-merger integration, namely, business merger consultation; post-emergence management, namely, business management; independent business consultancy services to assist clients in making informed decisions for transaction, tax or litigation purposes; forensic accounting consulting services for investigations and litigation; business consultancy services in the fields of solutions to companies in transition, creditor constituencies, and other stakeholders in connection with out-of-court restructurings and bankruptcy proceedings