41 Providing business training in the areas of fractional CFO business management, business management, financial strategy and advice, financial forecasting, financial systems strategy and design, budgeting, financial reporting, capital raising, capital structure advice, cash flow analysis and cash management, restructuring analysis, integration and implementation of financial technology, managing stakeholder relations, cost saving analysis, facilitating mergers and acquisitions, employee benefits, client acquisition and development, client retention, client relationship management, reporting systems, strategic planning, market assessments, competitive analysis, exit strategies, succession planning, obtaining leads for potential clients, managing client relationships, business acquisition and merger consultation, and business strategy consultation