Table:
|  | 2019 | 2018 |
| --- | --- | --- |
| Audit fees (1) | $3,454,348 | $3,589,147 |
| Tax fees (2) | 546,618 | 931,017 |
| All other fees (3) | 1,895 | 1,895 |
| Total | $4,002,861 | $4,522,059 |
Paragraphs:
Principal Accounting Fees and Services
The following table sets forth fees for services provided by Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu, and their respective affiliates (collectively, ‘‘Deloitte’’) during fiscal 2019 and 2018:
(1) Represents fees for professional services provided in connection with the integrated audit of our annual financial statements and internal control over financial reporting and review of our quarterly financial statements, advice on accounting matters that arose during the audit and audit services provided in connection with other statutory or regulatory filings.
(2) Represents tax compliance and related services.
(3) Represents the annual subscription for access to the Deloitte Accounting Research Tool, which is a searchable on-line accounting database.
Question:
What do tax fees represent?
Answer: tax compliance and related services.