audit, fraud detection, and real estate advisory services; and employee services consisting of group health, property and casualty, COBRA/Flex, retirement planning, wealth management, life insurance, human capital management, payroll services, actuarial services, and recruiting. It also provides medical management services comprising coding and billing, accounts receivable management, and full practice management services for hospital-based physicians practicing radiology, emergency medicine, anesthesiology, and pathology; and national practices services, including managed networking and hardware services, technology security solutions, technology consulting, project management, software solutions, healthcare consulting, and mergers and acquisitions. The company was founded in 1987 and is headquartered in Cleveland, Ohio. The company is a member firm of Kreston International Ltd.