35 Account auditing services, namely, recovery audit services in the nature of reviewing accounts payable, purchasing systems, durable medical equipment payments, pharmacy claims and transactions, and medical claims billing systems to detect lost profits through overpayments, miscalculations, missed discounts, pricing errors, duplicate payments, incorrect invoices and missed credits, and contract and provider compliance, Advisory and consulting services in the field of health care claims coding, billing patterns analysis, cost controls, payment policies, provider utilization patterns analysis, provider billing compliance review and analysis, integrated medical claims analysis, medical charts, and retro-termination claims review and analysis; providing chart review services as part of business management in the healthcare field