What are considered legal and professional fees?

Can you elaborate on what constitutes legal and professional fees in the context of cryptocurrency and finance? Are these fees related to legal services provided by attorneys or consultants, or do they encompass a broader range of expenses, such as auditing, accounting, and regulatory compliance costs? Are there any specific regulations or guidelines that govern the payment of legal and professional fees in the cryptocurrency industry? How do these fees typically compare to those in traditional financial sectors?