35 Acquisition and merger consultation; Business merger consultation; Business acquisition and merger consultation; Business planning; business succession planning; business advisory services in the field of business exit strategies and planning; Market Analysis; Business failure analysis services; business valuation; Advisory services related to business risk evaluation and risk management; Business training, namely, chief financial officer training; Business training, namely, chief executive officer training; contract Chief Financial Officer, Chief Operating Officer, Chief Executive Officer services; Business management analysis in the nature of identifying and tracking key performance indicators (KPIs); Business planning in the nature of creating policies, procedures, benchmarks, KPI tracking systems, and data metrics