AC3

Providing internal business audit services, namely, financial statement audits, internal audit assistance and Sarbanes Oxley compliance, and internal controls reviews; business management consulting services, namely, human resource consulting and business planning services; acquisition and merger consultation; accounting services; business and account auditing services; internal business audit services; business management consulting services, namely, business planning services and business continuation consulting; business appraisals; business consultancy services, namely, forensic accounting and business investigation and consultation services; providing business audits in the field of information technology

Financial analysis, management and consulting services

Consulting in the field of telecommunication services, namely, transmission of voice, data, and documents via telecommunications networks

Information technology (IT) consulting services relating to software selection and installation and general management of information technology systems; computer security consultation in connection with web security and perimeter security, namely, restricting access to and by computer networks to and of undesired web sites, media and individuals and facilities; computer forensics, disaster recovery assessment and testing, and ERP/Systems Integration Implementation assistance; SSAE 16 readiness consulting