35 Certified public accounting and business advisory and consulting services; certified public accounting services featuring financial auditing and tax advisory and preparation; accounting services rendered in connection with litigation; financial record-keeping and reporting for regulatory compliance purposes; advisory services in the nature of accounting consultation; tax planning and preparation; business consulting in the field of environmental management, namely, advising businesses and individuals on issues of environmental impact, conservation, preservation and protection, and economic analysis for business purposes; business consulting in the fields of social issues and governance, namely, advising businesses and individuals on social issues, business governance, and economic analysis for business purposes; business consulting in the fields of risk analysis, regulatory compliance, business restructuring, ownership transition, business valuations, and commercial transaction advice; business consulting in the fields of human resource analysis, job placement, and job outsourcing services