Final answer:
A public accountant would be available to businesses or individuals on a fee basis.
Step-by-step explanation:
The type of accountant that would be available to businesses or individuals on a fee basis is a public accountant. Public accountants provide services such as auditing financial statements, preparing tax documents, and offering financial advisory to businesses and individuals for a fee. They work in public accounting firms or as self-employed professionals.
For example, a business might hire a public accountant to help them prepare their annual financial statements and file their tax returns. Likewise, an individual might seek the services of a public accountant to assist with their personal tax planning and filing.