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Educational services, namely, conducting online, self-study, on-demand, and live classes and training in the fields of business and intangible asset valuations, financial forensics, finance, accounting, litigation consulting, financial litigation, expert witnessing, mergers and acquisitions, exit planning, fraud risk management, and healthcare valuation; educational services, namely, providing online, self-study, on-demand and live classes for certified public accountants and financial consultants in the accounting and financial consulting profession for certification in the fields of business valuation, financial forensics, litigation consulting, and healthcare valuation; providing on-line non-downloadable journals in the fields of business and intangible asset valuations, financial forensics, finance, accounting, litigation consulting, financial litigation, expert witnessing, mergers and acquisitions, exit planning, fraud risk management, and healthcare valuation; providing online electronic newsletters delivered by e-mail in the fields of business and intangible asset valuations, financial forensics, finance, accounting, litigation consulting, financial litigation, expert witnessing, mergers and acquisitions, exit planning, fraud risk management, and healthcare valuation