BEST

CONSULTING SERVICES IN THE FIELDS OF AUTOMATED TAX PREPARATION AND ELECTRONIC FILING OF TAX RETURNS; ELECTRONIC TAX FILING SERVICES; PROVIDING INFORMATION VIA A GLOBAL COMPUTER NETWORK IN THE FIELDS OF ACCOUNTING, TAX TREATMENT, TAX PREPARATION AND FILING, BUSINESS MANAGEMENT, HUMAN RESOURCES AND SOFTWARE PRODUCT MARKETING

EDUCATIONAL SERVICES, NAMELY CONDUCTING CLASSES AND SEMINARS IN THE FIELDS OF AUTOMATED TAX PREPARATION AND FILING, FILING OF FINANCIAL AND REGULATORY REPORTS, AND THE USE OF COMPUTERS AND COMPUTER PROGRAMS IN THE FIELDS OF ACCOUNTING, HUMAN RESOURCES, BUSINESS MANAGEMENT AND FINANCE