Specifications include, but are not limited to:. Successful Respondent shall have the necessary auditing, accounting, and other professional expertise required to examine a property holder’s records for unclaimed property due to the State. During the term of the Contract, Successful Respondent, as an independent contractor, and not as an employee of Comptroller, shall provide the Services as more fully set forth below. In the performance of the Services under this RFP, Successful Respondent shall not audit any property holder with whom Successful Respondent, or a related entity, affiliate, or principal of Successful Respondent, has a current agreement or has had a prior agreement to represent the property holder or any related entity, affiliate, or principle of property holder in any capacity, including but not limited to, the filing of unclaimed property reports, unclaimed property audit defense, unclaimed property consulting, or any other professional services or activity related to unclaimed property that could be construed as being in conflict with the work for Comptroller under this RFP.