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      <image:caption>·       Accounts payable/receivable. ·       General ledger accounting. ·       Account reconciliations. ·       Fixed asset management. ·       Month, quarterly, and year-end closings. ·       Payroll tax and sales tax return preparation. ·       Cash flow management. ·       Implementation of new accounting software packages.</image:caption>
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      <image:caption>·       Tax compliance and planning. ·       Tax return preparation. ·       Personal income tax planning. ·       Estate and gift tax planning. ·       Estate and trust administration. ·       Financial planning. ·       Tax services for U.S. citizens abroad.</image:caption>
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      <image:caption>·       Business start-up consulting. ·      Budgeting and forecasting. ·      General business consulting. ·       Sales and payroll tax return preparation. ·       Income tax return planning and preparation. ·       International tax planning. ·       Form of ownership and employee benefits tax planning. ·       Assistance in the selection of accounting methods, legal organization and financial reporting.</image:caption>
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