business management services, namely offering technical assistance to accounting firms, audit departments and other businesses in improving audit efficiency, operations and profitability, and related services; and the franchising thereof, namely offering technical assistance in the establishment and operation of business management and accounting consulting firms

'account':9,43 'assist':7,33 'audit':11,18 'busi':1,15,40 'consult':44 'depart':12 'effici':19 'establish':36 'firm':10,45 'franchis':28 'improv':17 'manag':2,41 'name':4,30 'offer':5,31 'oper':20,38 'profit':22 'relat':24 'servic':3,25 'technic':6,32 'thereof':29

educational services, namely, providing training in the fields of auditing and accounting

'account':12 'audit':10 'educ':1 'field':8 'name':3 'provid':4 'servic':2 'train':5

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