The correct answer to the question is:
1. Public accountants
Public accountants are independent accountants who provide services to organizations and individuals on a fee basis. They offer a wide range of accounting services such as auditing, tax preparation, consulting, and more. Public accountants work for accounting firms and serve multiple clients from various industries. They play a crucial role in ensuring financial transparency, accuracy, and compliance with regulations for their clients.
Other options like tax reviewers, financial strategists, and private accountants do not specifically refer to independent accountants who serve on a fee basis like public accountants do. Tax reviewers typically focus on reviewing tax documents and compliance, financial strategists specialize in creating financial plans and strategies, and private accountants work internally for a specific organization rather than providing services to multiple clients externally.