41 Educational services, namely, conducting programs in the field of tax practice; Educational services, namely, conducting programs in the field of building a tax practice; Educational services, namely, conducting programs in the field of accountancy; Educational services, namely, developing curriculum for others in the field of tax practice; Educational services, namely, developing curriculum for others in the field of building a tax practice; Educational services, namely, developing curriculum for others in the field of accountancy; Educational services, namely, providing webinars, seminars, and individual training in the fields of tax practice, building a tax practice, and accountancy; Providing online newsletters in the field of tax practice via e-mail