35 Enterprise risk management, namely, business risk management; internal accounting auditing; business consultation services for individuals, business, not-for-profit organizations, and government entities in the fields of tax compliance, tax planning, accounting, tax outsourcing, and corporate finance; providing certified public accounting services and consulting services in the fields of audit, tax, and accounting outsourcing for individuals, businesses, not-for-profit organizations and government entities; providing on-line tax preparation, consultation and assessment, account auditing, tax consulting, accounting outsourcing by means of a global computer network; accounting services; account auditing; tax preparation; advisory services relating to business management and business operations; assistance, advisory services and consultancy with regard to business planning, business analysis, business management, and business organization; business advisory services, consultancy and information; business information and accounting advisory services; business management consultancy and advisory services; tax advisory services