CN RESOURCE LLC

Offices of Certified Public Accountants

This includes establishments of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices. Offices of certified public accountants (CPAs) may provide one or more of the following accounting services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping, tax return preparation, and payroll processing.

Offices of All Other Miscellaneous Health Practitioners

This includes establishments of independent health practitioners (except physicians; dentists; chiropractors; optometrists; mental health specialists; physical, occupational, and speech therapists; audiologists; and podiatrists). These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.

Illustrative Examples:

Acupuncturists' (except MDs or DOs) offices
Hypnotherapists' offices
Dental hygienists' offices
Inhalation or respiratory therapists' offices
Denturists' offices
Midwives' offices
Dietitians' offices
Naturopaths' offices
Homeopaths' offices
Registered or licensed practical nurses' offices