Team

John Burke, CPA, MST

Managing Director

jb****@***********ry.com
Direct Line: (781) 785-0519

BA, Inc. specializes in the accounting, consulting, and tax needs of entrepreneurial businesses and the people behind them.

Prior to starting BA, Inc. in 2003, John was a Partner in the Boston office of BDO USA, LLP, an international firm providing accounting & tax services to mid-size companies. John has over 30 years of public accounting experience concentrating on the real estate and development industry. He also specializes in professional services companies in the architecture, engineering, law, and consulting fields.

John’s consulting experience includes financings, structuring of business acquisitions & sale transactions, QuickBooks consulting, and tax and business planning services. He also helps business owners with profit and cash flow planning and internal financial reporting.

John is a Board member of a publicly traded real estate investment firm and is a member of the Massachusetts Society of CPAs and the American Institute of CPAs. John’s educational background includes a Master’s of Science in Taxation and undergraduate accounting at Bentley University.

John is highly focused on helping our clients save taxes through developing proactive and strategic cutting-edge tax planning strategies. John is a Certified Tax Coach having completed extensive training with the American Institute of Certified Tax Planners (AICTP). John continues to be an active member of the AICPT to stay current with constantly changing tax laws and the many tax savings opportunities and strategies that tax law changes present.

John has a passion for helping expand small to medium size business entrepreneurialism. Seeing business owners thrive and achieve their goals gives him true satisfaction. John believes in working hard and playing hard. He enjoys skiing, golfing, boating, and spending time with family and friends.

Tina Yang, CPA, MSA

Equity Director

Tax & Client Accounting & Advisory Services
ty***@***********ry.com
Direct Line: (781) 785-0514

Tina joined BA, Inc. in November 2013 with approximately ten years of public accounting experience. Tina previously worked with national and regional public accounting firms including KPMG and RSM McGladrey. Most recently she worked at Graduate Leverage Financial Services, a firm that specializes in helping medical school graduates make the best decisions regarding taxation, student loans, and other financial planning. Tina has extensive experience providing a full range of tax and accounting services to individuals and businesses in a wide range of industries, such as real estate investment, mortgage, biomedical, IT, and manufacturing industries. Tina also has extensive experience working with clients and assisting them to meet their financial goals. Tina’s expertise includes providing consultation to start-ups and businesses, individual tax planning, and financial statement audits and reviews. Tina earned her BA in Business Administration from the University of Portsmouth, UK, her MS in Accounting from Suffolk University, her MS in Taxation, and a certificate of Financial Planning from Bentley University. Tina is a licensed CPA in Massachusetts.

Sean Burke

Equity Director

Planning & Business Development
se**@***********ry.com
Direct Line: (781) 741-8887

Sean joined BA, Inc. in July 2018 and is actively involved with the management and marketing of the firm. Prior to joining Burke & Associates, Sean worked as a Financial Consultant for E*TRADE Securities, where he managed a client base of over $200 million in assets. Sean also spent over two years with Fidelity Investments, where he held the titles of Relationship Manager and Investment Consultant. Sean received his undergraduate degree from the University of Massachusetts, Amherst.

Liping Xie, CPA, MS

Equity Director

Liping is an experienced CPA who previously worked for BA, Inc. from December 2007 to April 2021 after completing both her Bachelor of Science and Master’s of Science in Accounting from the University of Massachusetts, Boston. She also worked as a controller in a manufacturing company for two years. In February 2023, Liping rejoined BA, Inc. Liping’s experience includes financial statement audit, review, and compilation services for a range of different industries. She also provides tax services for individuals and businesses. Liping is a licensed CPA in Massachusetts and is a member of the Massachusetts Society of CPAs and the American Institute of CPAs.

Nathan Isabelle, CPA

Equity Director – Tax

Planning & Business Development
na**@***********ry.com
Direct Line:  (781) 785-0509

Nate joined the BA team as a Tax Director in December 2024, bringing over 18 years of tax experience in public accounting and years of hands-on experience helping a range of businesses and their owners achieve their goals. Before joining BA, Nate was a Tax Principal at CRR, LLP, where he provided comprehensive tax planning and tax savings strategies to his clients. He has deep industry knowledge working with professional services and real estate businesses and their owners.

Nate’s expertise spans corporate and partnership taxation, international tax strategies, multi-state issues, buy/sell and exit planning, trust, gift, and estate matters, and individual business owner tax services. He has extensive experience advising on emerging tax law changes and proactive strategies to help minimize tax costs and deliver measurable results. He has a proven track record of helping clients optimize their tax strategy, cash flow, and business value. As a business owner, you’ll benefit from his ability to break down complex business and tax challenges into actionable solutions.

Nate is highly focused on helping our clients save taxes through developing proactive and strategic cutting-edge tax planning strategies. Nate is a Certified Tax Coach having completed extensive training with the American Institute of Certified Tax Planners (AICTP). Nate continues to be an active member of the AICPT to stay current with constantly changing tax laws and the many tax savings opportunities and strategies that tax law changes present.

Nate is a Certified Public Accountant and an active member of the Massachusetts Society of CPAs and the American Institute of CPAs. He holds a Bachelor of Science in Accounting from the University of Southern Maine and was a member of the Varsity Hockey team. Nate and his family reside north of Boston. When not working, Nate enjoys playing golf, hockey, and coaching his son’s hockey team.

Caitlin Burke-Morris

Director

Operations & Business Strategy
Direct line: (781) 974-2746

Caitlin joined BA, Inc. in 2022 to head the firm’s operations and practice development. She is actively involved in monitoring business operations and business development, as well as strategic growth planning. Prior to joining BA, Inc., Caitlin founded and managed a beverage company, leading all aspects of the business including strategic planning, marketing & branding, production, financial modeling, sales forecasting, budgeting, operations, and investor relations. After selling the company to an industry acquirer, Caitlin joined the BA, Inc. team full-time. Prior to her entrepreneurial endeavors, she worked as an Electronic Trading Consultant at Fidelity Capital Markets. Caitlin received her undergraduate degree from Dartmouth College and was a member of the Dartmouth College women’s soccer team. She currently lives in Duxbury, MA, with her husband and two children.

Emily Viselli

Director

em***@***********ry.com
(781) 741-8887

Emily joined BA, Inc. in November 2021. Emily’s primary focus is the firm’s small business clients, providing financial and tax services across a variety of industries. Prior to joining BA, Emily was with a CPA firm, specializing in construction accounting. She also has 10 years of financial management experience working as a Controller for a construction company and several years of human resources experience as a member of the human resources team for a national retailer. Emily earned her BS in Accounting from Northeastern University.

Michelle M. Medeiros

CPA/EA

Tax & Client Accounting & Advisory Services
mi******@***********ry.com
Direct Line: (781) 785-0570

Michelle recently started her own accounting business, but continues to work with BA on a consulting basis.

Michelle joined BA, Inc. in November 2010 with approximately 15 years of public accounting experience. Michelle previously worked with Richard F. Hickey, CPA, for over five years and with other local CPA firms for approximately seven years. Michelle has extensive experience providing a full range of tax and accounting services to business and individual clients. Michelle has also been involved with several financial statement compilation engagements and is well-versed in QuickBooks implementation, support, and consulting services. She is also experienced with business and individual income tax return preparation and planning. Michelle earned a BSBA in Accounting from the University of Massachusetts.

Mikaela Astore, MSA

Manager

Tax & Client Accounting & Advisory Services
ma*****@***********ry.com
Direct Line: (781) 454-0753

Mikaela joined BA, Inc. in December 2015 as a tax season intern and continued her employment after completing her Bachelor of Science in Accounting and Finance at Bridgewater State University in May 2016. She also has previous experience as a Customer Service Teller at the Credit Union of the Berkshires. Mikaela has gained solid experience in individual and corporate tax return preparation and has been involved in the firm’s general accounting services while assisting with financial statement audit, review, and compilation services. She completed her graduate studies at Bridgewater State University, earning a Master of Science in Accounting, and is pursuing her Massachusetts CPA licensure.

Kristjana Dano, MSA

Manager

Tax & Client Accounting & Advisory Services
kr*******@***********ry.com
Direct Line: (781) 295-1415

Kristjana joined BA, Inc. in January 2019 with a Bachelor of Science in Accounting and over two years of previous experience working in public accounting, providing general accounting, QuickBooks, and tax services. She is involved with the firm’s QuickBooks Client Accounting & Advisory Services (CAAS), as well as individual and corporate tax return preparation services. She also manages BA’s financial statement audit, review, and compilation services alongside the firm’s principal CPAs. Kristjana received her Master of Science in Accounting from Suffolk University and is currently pursuing her Massachusetts CPA licensure.

Michael J. Sorrentino, MSA

Accounting & Tax Manager

Tax & Client Accounting & Advisory Services
mi*****@***********ry.com
(781) 454-0746

Michael joined the firm in February 2021, bringing over 15 years of prior experience with a Boston-based CPA firm that specialized in the restaurant and hospitality industry. He received his bachelor’s degree from Salem State University and holds a Master of Science in Accounting (MSA) from Suffolk University’s Sawyer Business School. Michael works closely with clients, providing a diverse range of accounting services, including financial statement preparation, corporate and partnership tax returns, and assistance with the selection, implementation, and utilization of accounting software programs.

Erjona Mane, MSA

Manager

Tax & Client Accounting & Advisory Services
er****@***********ry.com
Direct Line: (781) 454-0754

Erjona joined BA, Inc. in November 2016 as an Associate after completing her MS in Finance & Accounting at Hult International Business School in Cambridge, MA. She earned a BS and an MS in Accounting at Marlin Barleti University in Tirana, Albania. Erjona also has previous industry accounting experience and public accounting experience working with various medium-sized companies and nonprofit entities in Albania. Prior to moving to the US to continue her education, she founded and managed a dance school for children and an adult fitness gym. Erjona works in the area of individual and corporate taxation and assists clients with general accounting and QuickBooks consulting. Erjona is also pursuing her Massachusetts CPA licensure and currently works with the Firm’s CPAs on financial statement Audit, Review, and Compilation services.

Petra Biemans-Rinsma

Senior Associate

pe***@***********ry.com
Direct Line: (781) 741-8887

Petra joined BA, Inc. in November 2021. Petra is involved with our bookkeeping, accounting, bill pay, and payroll services. She also has experience serving the unique needs of our international clients. Prior to joining BA, she was involved in starting and running a Dutch elementary school in Boston, and she still does the bookkeeping and taxes for this nonprofit organization. Back in the Netherlands, Petra worked as a Merger and Acquisition Consultant at Sman Registor Valuators and as an equity analyst at the small Dutch brokerage house SNS Securities, covering the temporary staffing market and the retail market. She got her Master’s in Business Economics at VU University in Amsterdam (Netherlands) and her postgraduate Financial Analyst Degree at VU University/IBO Slot Zeist. Besides working, she is busy as a ceramic artist and enjoys tennis, gardening, and reading thriller novels.

John Holloran

CAS Senior Associate

jh*******@***********ry.com
Direct Line: (781) 741-8887

John joined BA, Inc. in November of 2021. John is involved with our general accounting and individual & business tax preparation services. Prior to joining BA, John worked in both private and public accounting with experience in individual, corporate, partnership, LLP, LLC, and trust taxation. John received his bachelor’s degree in Accounting from Saint Michael’s College.

Charlene Maghinang

Tax & Accounting Manager

Cha joined BA, Inc. in June 2024 as a Tax and Accounting Manager. She earned her Bachelor of Science in Accountancy degree from Holy Angel University in the Philippines. Cha is a Philippine Certified Public Accountant and is currently pursuing her Master’s in Business Administration at the Ateneo de Manila Graduate School of Business.

Cha has 10 years of experience in public accounting and taxation. Cha’s focus is in the areas of individual and corporate taxation, as well as client accounting and consulting services.

Brenda Reardon

Senior Associate

QuickBooks & Client Accounting & Advisory Services
br****@***********ry.com
Direct Line: (781) 785-0572

Brenda recently started her own accounting business, but continues to work with BA on a consultant basis.

Brenda joined BA Inc. in December 2013 and works closely with Valerie Baxter-Boyle providing our small and mid-size business clients a full range of QuickBooks support and client accounting services. She previously worked at a local public accounting firm for 12 years, providing office management and bookkeeping services. Brenda has many years of hands-on experience working with QuickBooks and general accounting matters.

Mariah Richards

Tax & Accounting Senior Associate

QuickBooks & Client Accounting & Advisory Services
ma****@***********ry.com
Direct Line: (781) 741-8887

Mariah joined BA, Inc. in 2020 as an intern and continued her employment with BA, Inc. after completing her Bachelor of Science in Accounting at Roger Williams University in May 2021. She has previous accounting and administrative experience working in her family’s entrepreneurial business. She has gained experience providing general accounting, QuickBooks, payroll, and tax services for a wide range of clients. Mariah continues to be involved with our QuickBooks Client Accounting & Advisory Services (CAAS), as well as our individual and corporate tax return preparation services. She assists with financial statement Audit, Review, and Compilation services under the direction of our CPA Managers and Directors. She plans to pursue an advanced degree and her Massachusetts CPA licensure.

Endi Leka

Tax and Client Accounting & Advisory Services

Endi joined BA, Inc. in early 2023 with prior experience in the Restaurant & Hospitality Industry. Endi will be providing a diverse range of services, including general accounting, individual and corporate tax return preparation, and our QuickBooks Client Accounting & Advisory Services (CAAS).

Darshan Maniar

Tax & Accounting Senior Associate

Darshan joined BA, Inc. in August 2024 as a Senior Tax & Accounting Associate, bringing over four years of experience in public accounting. He specializes in tax preparation for complex individual returns, as well as trusts, partnerships, and corporations. Darshan also provides consulting services and QuickBooks Client Accounting & Advisory Services (CAAS).

Darshan holds a Bachelor’s degree in Business Management from Jain University in Bangalore, India, and a Master’s degree in Finance from Suffolk University in Boston.

Alenta Goga

Tax & Accounting Senior Associate

al****@***********ry.com
Direct Line: (781) 741-8887

Alenta joined BA in February 2019 with a Bachelor of Science in Finance and a Master’s in Marketing from the University of Tirana, Albania. Alenta has previous industry accounting experience and public accounting experience working with various small and medium-sized companies and nonprofit entities. Alenta is involved with our QuickBooks Client Accounting & Advisory Services (CAAS), as well as our individual and corporate tax return preparation services. She also assists with BA’s financial statement Review and Compilation services under the direction of the firm’s CPAs.

Emil Kinnane Oesterman

Tax & Accounting Senior Associate

Emil joined BA, Inc. in 2024, following his graduation from the University of Massachusetts Amherst with a Bachelor’s degree in Accounting. As a Tax & Accounting Associate, Emil will support our QuickBooks Client Accounting & Advisory Services (CAAS), as well as our individual and corporate tax return preparation services. Prior to his current position, Emil gained valuable experience working for a small private firm specializing in individual tax returns and business consultation.

Ingrid Gjonoi

Tax & Accounting Senior Associate

Ingrid joined BA, Inc. in 2023 as a Tax & Accounting Associate. Ingrid is involved with our QuickBooks Client Accounting & Advisory Services (CAAS), as well as our individual and corporate tax return preparation services. Prior to joining BA, Ingrid worked in banking with a focus on customer service. She received her Bachelor’s degree in Economics from the University of Massachusetts Boston in May 2023, and she plans to pursue a Master’s degree in Accounting.

Vyomi Pattani

Audit Senior

Vyomi joined BA as a Senior Audit Associate in September 2024. She is a qualified chartered accountant from The Institute of Chartered Accountants of India and has over 5 years of US accounting, financial statement, and audit experience. She is well versed in US GAAP, evaluation of internal controls, and QuickBooks accounting systems. She completed her undergraduate studies at Gujarat University with a BS in finance, accounting, and auditing. She is currently pursuing US CPA licensure.

Vyomi works with BA’s audit team handling a full range of financial statement audits, reviews, and compilations, including Employee Benefit Plans and 401(k) audits, and financial statement preparation for nonprofit and professional service businesses.

Darshit Patel

Audit Associate

Darshit joined BA, Inc. in June 2023 with a background in audit. Prior to joining BA, Inc., Darshit worked for a boutique accounting firm for 3+ years. He assists with financial statement Audit, Review, and Compilation services under the direction of our CPA Managers and Directors. Darshit received his Bachelor of Commerce from the University of Gujarat.

Carlo Angelo Mendiola

Manager of CEC and Payroll

ca***@***********ry.com
Direct Line: (781) 741-8887

Carlo joined BA, Inc. in 2021 as a Client Excellence Coordinator. Before BA, Inc., he worked in the business process outsourcing industry for over 10 years as an operations supervisor supporting multiple lines of business ranging from customer service, technical support, telecommunications, food, and health. He provided administrative, operations, workforce, and business support for clients in the United States, United Kingdom, Australia, and Southeast Asia.

He received his degree in Secondary Education from the University of the Assumption in the Philippines.

Andrew Mendiola

CEC & CAS Associate

am*******@***********ry.com
Direct Line: (781) 435-4558

Andrew joined BA, Inc. in 2021 as a Client Excellence Coordinator. Before joining BA, he worked in the banking industry for 10 years where he specialized in Marketing, Finance and Sales. He also worked in customer service aiding telecommunications clients in the US.

Andrew received his bachelor’s degree in Business Administration from the University of the Assumption in the Philippines.

Fred Apaniada

Payroll Associate

fr**@***********ry.com
Direct Line: (781) 375-1794

Fred joined our expanding Client Excellence Coordination team in February 2022. He has worked in the customer service/technical support industry for 7 years. He started in field support with various US-based companies and then moved up to operations supervisor, providing support for international companies such as AT&T, Microsoft, and DoorDash. He also has a small business entrepreneurial background running his own retail food business.

Fred earned his degree in Information Technology from the Systems Technology Institute of the Philippines.

Rem Quiambao

Payroll Associate

re*@***********ry.com
Direct Line: (781) 683-0737

Rem joined BA, Inc. in May of 2022 as a Client Excellence Coordinator. Before joining BA, he worked in customer service for 5 years where he started as a Marketing Associate and Content Writer.

He also worked multiple roles as an operations supervisor, handling client escalations, data analysis and client communications.

Rem’s other interests include covering weddings and events as a freelance videographer/photographer.

Jennifer Jacobs

Team Support Services

je******@***********ry.com
Direct Line: (781) 785-0515

Jennifer joined BA, Inc. in September of 2018. Jennifer assists our team with general accounting, payroll and HR matters. She also works with the firm’s marketing, social media and website. She has previous experience working at Boston Financial Data Services.

Jessica Wild

Team Support Services

Jessica joined BA, Inc. in September 2022. Jessica supports our team with general accounting assistance and administrative functions. Jessica brings over 16 years of customer service experience in various company settings.

Jack F. Myatt Jr., CPA

Director

Tax & Client Accounting & Advisory Services
ja**@***********ry.com
Direct Line: (781) 785-0571

Prior to combining his practice with BA, Inc. in December 2016, Jack was the founder and principal of his own CPA and consulting firm, John F. Myatt Jr., CPA, which he started over 40 years ago. Jack has a wide range of taxation and accounting expertise with specialized industry experience with professional service entities, distribution, manufacturing, nonprofit, construction, and real estate. He is also well versed in trust and estate planning and business buy and sell transactions. Jack has a depth of knowledge and experience with individual and entity tax planning and tax preparation services, as well as general accounting and financial statement services. Prior to starting his own firm, Jack spent several years working with other regional public accounting firms. Jack is a licensed CPA and a member of the Massachusetts Society of CPAs. Jack earned his BS in Accounting at Bentley University. Jack resides in Hingham, MA, and Naples, Florida, and enjoys time on the golf course when not in the office.

William McEachern, Jr., CPA

Of Council

Direct Line: (781) 741-8887

Prior to combining his practice with BA, Inc. in December 2013, Bill was the principal of his own CPA and consulting firm, MacDonald & McEachern, Inc., which he co-founded with Ronald MacDonald over 40 years ago. Bill has a wide range of accounting and taxation expertise with specialized industry experience with service entities, fishing and shellfish, distribution, manufacturing, nonprofit, construction, and real estate. He is also well versed in complex business buy, sell, and financing transactions. Bill has a depth of knowledge and experience with financial statement audit, review, and compilation services, as well as evaluation of accounting systems. Prior to starting his own firm, Bill spent several years working with a regional public accounting firm. Bill is a licensed CPA and a member of the Massachusetts Society of CPAs. Bill earned his BS in Cloud Accounting at Bentley University.

James Gambon, CPA

Director

Audit and Client Accounting & Advisory Services
jg*****@***********ry.com
Direct Line: (781) 785-0516

Prior to joining the firm in December 2006, Jim was a Senior Manager in the Boston office of BDO USA, LLP, an international firm providing accounting and tax services to mid-sized companies. Jim is a practicing CPA with over 30 years of experience with individual and corporate taxation for closely held entrepreneurial companies with a concentration on construction companies and their owners.

Jim is well versed in construction industry accounting, reporting, and specialized tax consulting. He also provides a full range of small to medium-sized business accounting, QuickBooks consulting, audit, review, and compilation services within the building, construction, and development industries.

Jim’s expertise in both individual and corporate tax planning, business projections, and implementation of accounting systems makes him a valuable asset to any construction company.

Jim is a member of the American Institute of CPAs, the Massachusetts Society of CPAs, and is a graduate of Northeastern University with a BS in Accounting.

When he isn’t in the office, Jim keeps busy as a die-hard Boston sports fan.

James W. Parker, CPA

Director

Tax & Client Accounting & Advisory Services
*****@***********ry.com“> jp*****@***********ry.com
Direct Line: (781) 785-0569

Prior to combining his practice with BA, Inc. in January 2018, Jim was the principal of his own CPA and consulting firm, James W. Parker, CPA, PC, which he founded over 20 years ago. Jim has a wide range of accounting and tax expertise with individual clients and small to medium-sized businesses in a wide range of industries. He is also a HUD Certified Occupancy Specialist and has specialized in the audits of multifamily housing projects and other governmental work for over 20 years. Prior to starting his own firm, Jim spent a decade working with a local public accounting firm. He is a licensed CPA and is a member of both the American Institute of CPAs and the Massachusetts Society of CPAs. Jim earned his BS in Accounting and an AS in Management from Bentley University.

Karen Ahlstrand, EA

Director

ka***@***********ry.com
Direct Line: (781) 741-8887

Karen was previously a Manager of Tax Services in the Boston office of BDO USA, LLP, prior to joining BA, Inc. in November 2005. Karen has provided corporate and individual tax services for over 25 years and has extensive tax and accounting experience working with closely held entrepreneurial companies and their owners. Karen’s experience includes a full range of individual, corporate, partnership, LLP, LLC, trust, and gift taxation. Karen’s tax experience also includes business sale transactions, entity and accounting method selection, and client representation with the Internal Revenue Service. Karen also provides general accounting consulting and business planning services. Karen maintains a current knowledge of the changing tax laws to help identify tax planning opportunities and tax-saving strategies for our clients.

Karen Flynn, EA

Director

kf****@***********ry.com
Direct Line: (781) 741-8887

Karen Flynn joined BA, Inc. in November 2021. Karen is involved with our tax department, client services, and general business operations. Karen is an Enrolled Agent, National Tax Practice Institute Fellow, and has volunteered with the MA Low Income Tax Clinic. She received her undergraduate degree in Management Information Systems from Northeastern University and enjoys hiking, birding, and tap dancing.

David Flynn, EA, MBA

Director

df****@***********ry.com
Direct Line: (781) 741-8887

David joined BA, Inc. in November of 2021. Dave is involved in all management aspects of BA’s Woburn office. Prior to his 17 years with BA Inc., Dave held financial management positions with a number of Boston area high technology companies. Dave has a bachelor’s degree in Accounting from the University of Massachusetts Amherst, and an MBA from the University of Massachusetts Lowell. He is an Enrolled Agent.

Patty Tanes, MBA

Equity Director

pt****@***********ry.com
Direct Line: (781) 741-8887

Patty joined BA, Inc. in September 2021 with approximately 25 years of public accounting experience. Patty was previously a Manager with a boutique regional tax, accounting, and financial planning firm in Massachusetts where she specialized in multistate taxation. Patty’s experience includes financial statement compilation, review, and audit services with a range of different industries, as well as extensive individual, business, trust, and estate tax planning services. Patty is a licensed CPA and a member of the Massachusetts Society of CPAs. Patty earned her MBA from Bryant University and a Bachelor of Science in Accounting from the University of Massachusetts, Dartmouth.

Derrick Annang

Tax & Accounting Associate

Derrick joined BA, Inc. in 2025, following his graduation from Bentley University with a master’s degree in Accounting. As a Tax & Accounting Associate, Derrick supports our QuickBooks Client Accounting & Advisory Services (CAAS), as well as our individual and corporate tax return preparation services. Prior to his current position, Derrick gained valuable experience working for a small private firm specializing in individual tax returns and business consultation.