Kroer & Simmer, CPA's performs a number of audits for its clients using GAGAS. As part of their GAGAS engagements, the firm often performs nonaudit services as defined by GAGAS. Which of the following is considered to be a nonaudit service under GAGAS and not a routine activity related to an audit?

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a) Providing advice to the audited entity on routine business matters

b) Educating the audited entity on matters within the technical expertise of the auditors

c) Cash to accrual conversions

d) Providing information to the audited entity that is readily available to the auditors, such as best practices and benchmarking studies