35 Accounting services; Accounting services for mergers and acquisitions; Accounting services for pension funds; Accounting services relating to costs for farming enterprises; Accounting advisory services; Accounting consultation; Accounting for third parties; Accounts receivable billing services; Tax advisory services; Tax and taxation planning, advice, information and consultancy services; Tax consulting services; Tax filing services; Administrative accounting; Business information and accounting advisory services; Business management and consulting services for the health care industry, namely, customer service, accounting services, and marketing services; Business management and consulting services for the health care industry, namely, customer service, accounting services, and web-based advertising and marketing services; Business management consultation and services, namely, managing and administering non-core functions, namely, mailing and shipping, records management, information services, administration, payroll and accounting, and telemarketing services; Computerized accounting services; Consulting services, namely, expert analysis and management consulting in economics and accounting; Cost accounting; Forensic accounting services; Forensic accounting research services; Property tax consulting services; Providing an on-line computer web site that provides commercial financial transaction data, account management, financial reporting, accounting features and related reference information; Providing online business management services including accounting, marketing, business project management, and business development