Our other major services provided to clients are commercial services. We handle re-invoicing, prepare L/C, D/A, D/P and other shipping documents and banking documents. Through these services, our clients can transact business all over the world including Hong Kong without maintaining an administration office. Handling shipping and banking documents is in fact a separate field from accounting profession. It needs in-depth knowledge in import and export documents and efficient response to adhere to the time limits laid down by the L/Cs. Commercial services are not available from some small accounting firms.