35 Accounting services; tax services, namely, tax advisory services, tax preparation services, tax filing services, and tax consulting services regarding international and multi-country tax compliance and reporting for business purposes; budget and cost management services, namely, advisory and consulting services regarding income and expense bookkeeping and accounting; enterprise financial integration services, namely, accounting services for consolidated accounting and consolidated financial statements of related companies, and accounting services for mergers and acquisitions; expense calculation services, namely, tracking, monitoring, and calculating business expenses, including employee expense, for others for cost accounting purposes; audit and compliance review services, namely, financial auditing and financial record-keeping for tax compliance and regulatory compliance purposes; preparing financial reports for others for business or commercial purposes; global expense management services, namely, tracking, comparing and monitoring employee expenses for others for cost accounting purposes; government reporting services, namely, preparing business reports for the government; payroll management services; human resources management services; providing business information to employees and contractors of others regarding expense, accounting, tax and reporting requirements