All services that pertain to a public accounting firm and includes: accounting, auditing, tax planning, preparation of tax returns, tax compliance, estate planning, business consulting, creditor proofing strategies, and bookkeeping. Also includes set up, training and support on automated accounting systems.

Insurance finance, banking, including electronic banking (Internet banking), stock or derivatives exchange matters, financial transactions, management of assets and investment management services; real estate services including administration of property; provision of financial services of a trust; brokerage services, consultancy and/or commissioning of orders in connection with insurance, finance, banking and real estate services; drawing up expert tax opinions and tax estimates; financial sponsoring in the fields of culture, sports, and research.

Telecommunication services, including remote on-line data transmission; telephone answering, sending of telegrams; communications by computer terminals; transmission of short messages (SMS) via mobile telephone systems; transmission of financial transactions; communication by e-mail and videotext; collection, processing, provision and transmission of data, information, images and sound via Internet.

Education; organization of sporting and cultural activities.

Legal counseling, especially relating to the founding and administration of companies; scientific and industrial research; creation of programs for data processing; leasing access time to database in particular via Internet; administration and working of intellectual property rights.

Business advisory, consultancy and administration services; business planning, analysis and management consultancy; financial planning, management and organization assistance, advice and consultancy; financial analysis services, business surveys, appraisals, inquiries and research; collection, preparation, compilation, storage, processing, retrieval and provision of business information; conduct of business studies and preparation of business reports; economic forecasting and analysis for business and financial purposes; market analysis, research and monitoring services for business and financial purposes; organization, operation and supervision of promotional loyalty and incentive schemes; electronic commerce services, namely, providing authorization, approval and management of electronic financial, monetary and business transactions and payments over computer and data networks; providing financial, monetary and business information and advice by electronic media; business information services; providing financial information and advice via the internet and facilitating financial transactions and payments via the internet.

Acceptance of third party funds as deposits; the granting of loans and acceptance credits; the furnishing of guaranties and other warranties for third parties; the execution and settlement of cashless payment transactions; appraisal and leasing of real estate; the issuance and administration of credit cards and travelers cheques; asset management and investment advisory services; agency services in real estate and mortgages; investigations into money matters; the safe custody of valuables in safes; insurance brokerage; property management, namely management of a third party's real and personal property; property evaluation, namely, the appraisal of a third party's real and personal property; financial clearing of cheques and other financial instruments; organization of collections, namely, collecting debts owed to third parties; stocks and bonds brokerage; stock exchange quotations; futures brokerage; financial analysis; numismatic appraisal; bail-bonding; banking; check verification; financial clearing-houses; financial and insurance consultancy; credit bureaux; debit card services; debit collection agencies; financial evaluation for insurance, banking; financial evaluation of real estate; factoring, namely, advancing funds against transfer of third party's accounts receivables with or without recourse; fiduciary services, namely, the holding of a third party's assets in trust for a beneficiary; fund investments, namely, the investment of funds on behalf of third parties; financial information; financial management; electronic funds transfer; issue of tokens of value; financial services, namely, lease purchasing; lending funds to third parties, with or without security provided by the third party; mutual fund investment services; pawn brokerage; retirement payment services; financial sponsorship of sports, educational, cultural and entertainment programs and events; surety services, namely, security for third party payment of debts; acting as a trustee for third parties; installment loans; securities brokerage; financing services; home banking; capital investments; charitable fund-raising; fiscal assessments.

Telecommunications services, namely, electronic transmission of data, images and documents via facsimile transmission, telex transmission, telegram transmission and telephone communications services, namely, long distance telephone services and wireless voice telephone services; electronic mail services, transmission of data and documents via computer networks and by fiber optic networks; electronic mail services, electronic voice message services, namely, the recordal, storage and delivery of voice messages by electronic media; radio and telephone paging services; telecommunication services, namely, sending and receiving text, data, image, audio and video communications via satellite signals; cable radio and cable television transmission; electronic transmission of text, images, voice and sound in digital or analog form, via wire, cable, wireless diffusion or radio waves; television broadcasting; radio broadcasting; sound multiplex television broadcast; word multiplex television broadcast; satellite television broadcast; middle-wave broadcast via television, radio and video; short-wave broadcast via television, radio and video; super short-wave broadcast via television, radio and video; super short-wave sound multiplex broadcast via television, radio and video; providing telecommunication connections in the form of digital, mobile and distribution networks to a global communications network; cellular telephone services; electronic bulletin board services; electronic mail; information about telecommunication; paging services by telephone and computer; electronic communication, namely providing on-line electronic bulletin boards for transmission of messages among computer users, providing internet broadcast services, providing on-line facilities for real-time interaction with other computer users, namely, instant messaging; providing user access to a global computer network; rental of telecommunication equipment; teleconferencing services.