We provide ’Advisory Services’ - We expect the client to provide expert knowledge about their subject-matter area or business. Our contribution will be advisory, based on established principles. We offer guidance from the viewpoint of technical procedural theory, principle, and experience. The purpose is to assist people to perceive, understand, and act on the process event that occurs in the client’s internal and external environment to improve the situation as defined by the client. We will offer assistance in any decisions, to the extent possible, by explaining the procedure, advantages, and disadvantages of various options as feasible. However, any assistance that we offer does not involve us in decisions that the client is ultimately and rightfully responsible. To read the entire ’Code of Professional Conduct.’