35 Accounting services; business and account auditing services; tax preparation and consulting services; business management consulting services; business planning services; business process development and re-engineering services; business acquisition and merger consultation; competitive and market analysis services; business appraisals; arranging and conducting trade shows, exhibitions and conferences in the fields of accounting, auditing, tax, business, business management, information technology and on line business activities and operations; business investigation services; personnel management, utilization and valuation consultation; on line retail services provided to the business community, featuring books, reports, journals, computer software, and diagnostic tools, namely, surveys, analyses and benchmarking assessments; outsourcing services for others in fields of accounting, tax, finance and information technology; providing information in the fields of accounting, tax, account auditing, business auditing, business management, and international tax by means of a global computer network