Conduct audits (compliance) of mom and pop, small and large Fortune 500 coal companies. Audits required working with company staff consisting of bookkeepers, accountants, tax and accounting departments, attorneys, owners,various department heads, engineers, prep plant and coal mining superintendents/supervisors in the field at the mine sites. Additional contacts include other federal and state agencies such as Mine Safety and Health Administration, the State Regulatory Authority for Mining in each state. Research and investigation of companies and number of mines, mine site size, permits and type of production were conducted.