Education; providing of training; entertainment; on-line entertainment; sporting and cultural activities; lottery services; electronic games services provided by means of the Internet; the provision of on-line electronic publications; information, advisory and consultancy services relating to the aforesaid.

Software as a service; software as a service for encoding and decoding data, including audio data; data encoding services; data decoding services; encoding and decoding audio; research, design and development of encoding and decoding software and hardware; information, advisory and consultancy services relating to the aforesaid.

Accounting services for business; general financial ledger, namely, bookkeeping and financial statement preparation services; payroll preparation and financial record-keeping services for others; business assurance services for others, namely, account auditing and business records auditing, accountancy, namely, reviewing of accounts of others, and compilation of account information and computer databases for preparing financial statements, preparation of prospective financial statements, internal account auditing services and internal account control reviewing, namely, monitoring, reviewing and reporting controls to prevent internal accounting fraud, financial statement analysis and accounting advice, and attestation services namely providing an independent review of a company's financial statement, business documents, policies and procedures; business succession planning services; tax planning and tax compliance services, namely, management of tax files; corporate business services, namely, consultation regarding mergers and acquisitions, divestitures, and corporate business planning; forensic accounting services; business management consulting services; business planning services; general business consulting in the fields of assistance with budgets, namely, financial records management, economic forecasting, and cash flow forecasting, and business strategic planning; international services, namely, account auditing and accounting bookkeeping services, tax planning and tax compliance; tax services, namely, tax consulting and tax preparation services, tax return preparation, trust tax preparation services, and state and local tax (SALT) consulting; consulting services, namely, business consultation services in the field of E-Businesses; executive search services; outsourcing of accounting services; financial outsourcing services, namely, arranging service contracts for others in the field of fractional accounting and finance leadership, interim accounting and finance executive services; providing customized accounting solutions, namely, providing accounting personnel for temporary assistance and project management in the field of accounting; vendor management services for selecting vendors for clients, managing and monitoring vendor-client relationships, and assessing vendor risks.

Financial investment services, namely, asset management services; financial management and investment consulting and advice regarding employee financial benefits; estate planning services; financial planning services; insurance consulting services, namely, life insurance policy review, executive long-term care insurance planning, qualified retirement plan planning, supplemental disability insurance planning and non-qualified deferred compensation plan planning; retirement planning services, namely, financial planning for retirement; financial forecasting in the field of cash flow; international corporate financial planning services; financial valuation of personal property, namely, estate valuation; business and property valuation services in the field of bankruptcy; valuation services, namely, business and personal property valuations; real estate consultation, namely, consultation with respect to real estate acquisition, divestitures, management and processes, real estate loan financing, and real estate appraisal; financial risk management services; financial consulting services, namely, providing a financial planning process which identifies and models the financial impacts of an organization's key business performance drivers and provides financial performance projections assuming various combinations of success related to the key business performance drivers; design and audits of employee benefit plans concerning insurance and financial services; insurance consultation.

Training in the use and operation of computer hardware and software; education services, namely, conducting courses, seminars, conferences, workshops and classes in the field of accounting, account auditing, taxes and tax management, business management and business operations, financial management and analysis, information technology and online business activities and operations and, developing and distributing educational materials in connection therewith.

Consulting services regarding accounting software selection, and implementation of accounting software; technology consulting services namely technological planning and consulting services regarding computers, software, office equipment, telephone equipment and facsimile machines, and computer networks; consulting services in the field of design, selection, implementation and use of computer hardware and software systems for others; computer software consulting regarding software for business management and business operations and computer networks; installation of computer software; technical support services, namely, performing computer systems monitoring services, computer system audits, computer system inventory, regularly scheduled computer system maintenance; providing temporary use of an on-line non-downloadable customized software program that allows interactive modeling of future financial performance projections assuming various combinations of success related to an organization's key business performance drivers; managed service provider (MSP) services, namely, remote management of computers and computer networks.

Litigation support services, namely, legal discovery and pre-trial analysis, and expert witness services in legal matters in the fields of litigation or forensic investigations; litigation support services.

Accounting services for business; general financial ledger, namely, bookkeeping and financial statement preparation services; payroll preparation and financial record-keeping services for others; business assurance services for others, namely, account auditing and business records auditing, accountancy, namely, reviewing of accounts of others, and compilation of account information and computer databases for preparing financial statements, preparation of prospective financial statements, internal account auditing services and internal account control reviewing, namely, monitoring, reviewing and reporting controls to prevent internal accounting fraud, financial statement analysis and accounting advice, and attestation services namely providing an independent review of a company's financial statement, business documents, policies and procedures; business succession planning services; tax planning and tax compliance services, namely, management of tax files; corporate business services, namely, consultation regarding mergers and acquisitions, divestitures, and corporate business planning; forensic accounting services; business management consulting services; business planning services; general business consulting in the fields of assistance with budgets, namely, financial records management, economic forecasting, and cash flow forecasting, and business strategic planning; international services, namely, account auditing and accounting bookkeeping services, tax planning and tax compliance; tax services, namely, tax consulting and tax preparation services, tax return preparation, trust tax preparation services, and state and local tax (SALT) consulting; consulting services, namely, business consultation services in the field of E-Businesses; executive search services; outsourcing of accounting services; financial outsourcing services, namely, arranging service contracts for others in the field of fractional accounting and finance leadership, interim accounting and finance executive services; providing customized accounting solutions, namely, providing accounting personnel for temporary assistance and project management in the field of accounting; vendor management services for selecting vendors for clients, managing and monitoring vendor-client relationships, and assessing vendor risks.

Financial investment services, namely, asset management services; financial management and investment consulting and advice regarding employee financial benefits; estate planning services; financial planning services; insurance consulting services, namely, life insurance policy review, executive long-term care insurance planning, qualified retirement plan planning, supplemental disability insurance planning and non-qualified deferred compensation plan planning; retirement planning services, namely, financial planning for retirement; financial forecasting in the field of cash flow; international corporate financial planning services; financial valuation of personal property, namely, estate valuation; business and property valuation services in the field of bankruptcy; valuation services, namely, business and personal property valuations; real estate consultation, namely, consultation with respect to real estate acquisition, divestitures, management and processes, real estate loan financing, and real estate appraisal; financial risk management services; financial consulting services, namely, providing a financial planning process which identifies and models the financial impacts of an organization's key business performance drivers and provides financial performance projections assuming various combinations of success related to the key business performance drivers; design and audits of employee benefit plans concerning insurance and financial services; insurance consultation.

Training in the use and operation of computer hardware and software; education services, namely, conducting courses, seminars, conferences, workshops and classes in the field of accounting, account auditing, taxes and tax management, business management and business operations, financial management and analysis, information technology and online business activities and operations and, developing and distributing educational materials in connection therewith.

Consulting services regarding accounting software selection, and implementation of accounting software; technology consulting services namely technological planning and consulting services regarding computers, software, office equipment, telephone equipment and facsimile machines, and computer networks; consulting services in the field of design, selection, implementation and use of computer hardware and software systems for others; computer software consulting regarding software for business management and business operations and computer networks; installation of computer software; technical support services, namely, performing computer systems monitoring services, computer system audits, computer system inventory, regularly scheduled computer system maintenance; providing temporary use of an on-line non downloadable customized software program that allows interactive modeling of future financial performance projections assuming various combinations of success related to an organization's key business performance drivers; managed service provider (MSP) services, namely, remote management of computers and computer networks.

Litigation support services, namely, legal discovery and pre-trial analysis, and expert witness services in legal matters in the fields of litigation or forensic investigations; litigation support services.