MARCUM

Accounting services; bookkeeping services; business auditing services; tax preparation; tax consulting and advisory services; tax compliance services; merger acquisition and divestiture consulting and advisory services; business risk management services; business management and business consulting and advisory services; business administration services; corporate governance advisory services; expert evaluations and reports relating to business matters; business consultation services, namely, business process improvement; business services, namely, providing information on-line or via the internet related to accounting, bookkeeping, financial, auditing, tax preparation and compliance; mergers, acquisitions and business divestitures; business risk management; business management; business administration; business and individual auditing consultation services, namely, financial advisory, consulting, investigation and compliance audits, and tax consulting and advisory services related to corporate governance; expert evaluation relating to business matters; and business process improvement; business services, namely, providing information on-line or via the internet related to accounting, bookkeeping, financial, auditing, tax preparation and compliance; mergers, acquisitions, divestitures, business management and process improvement audit, tax, consulting and advisory services related to mergers, acquisitions and business divestitures, business risk management, business management, business administration, corporate governance, expert evaluation relating to business matters, and business process improvement; Forensic accounting, namely, in the fields of accounting, financial auditing, tax and business management; provision of online information in the fields of business financial auditing and individual financial auditing services, namely, consulting, investigation and compliance audits, accounting, tax consulting, business, and business information management; Accounting, business auditing and individual auditing services, namely, consulting, business investigation and compliance audits, and tax consulting services in the field of data theft and identity theft; Tax and taxation planning, advice, information and consultancy services

Financial consulting and advisory services; insurance consulting and advisory services; Investment banking consulting and advisory services; consulting services in the field of employee benefit plans concerning insurance and finance; financial valuation services in the areas of business enterprises, inventories, assets, equipment, licensing, real estate and intellectual property; real estate appraisal services; financial risk management services; financial advisory, planning, information, and consultancy services; real estate management services; financing of real estate and of property development; financial consultancy and financial advisory services relating to financial and to taxation matters; financial consultancy services relating to insolvency of businesses; corporate finance services, namely, financial advising on financial affairs, financial evaluation and financial consultancy; corporate finance services, namely, providing business financial advice in the fields of asset and business sales and acquisitions; provision of online information in the fields of financial planning and investment strategies to educate, inform and assist clients to achieve financial goals

Educational services, namely, conducting live and on-line classes, seminars, conferences, and workshops in the fields of accounting, auditing, tax, business, information management, information technology, computers, management training, financial planning and investment strategies; Training services, namely, providing classes, workshops and seminars in the fields of accounting, auditing, tax and business management; publication of texts in the fields of accounting, auditing, tax and business management consulting; organization of educational conferences, seminars, symposia and meetings in the fields of accounting, auditing, tax and business management; provision of technical education courses in the field of tax, namely, classes, workshops, seminars and training including such provided online; provision of educational academic research programs in the fields of accounting, auditing, tax and business management consulting; provision of educational academic residency programs in the fields of accounting, auditing, tax and management consulting; provision of online information for purposes of training in the fields of information technology and management training; providing information about live and on-line education and training classes, seminars, conferences, and workshops in the fields of accounting, auditing, tax, business, information management, information technology, computers, management training, financial planning and investment strategies; publication of texts in the fields of accounting, auditing, tax and business management consulting; educational conferences, seminars, symposia and meetings in the fields of accounting, auditing, tax and business management; technical education courses in the field of tax, namely, classes, workshops, seminars and training including such provided online; educational academic research programs in the fields of accounting, auditing, tax and business management consulting; and educational academic residency programs in the fields of accounting, auditing, tax and management consulting

Security services, namely, providing security assessments of information systems; computer security services for protecting data and information from unauthorized access

Expert witness services in legal matters in the fields of accounting, auditing, tax and business management; tax law consultancy; consulting services in the field of privacy and security laws, regulations, and requirements; intellectual property consultation; litigation support services; security services, namely, providing security assessments of physical locations and working environments; expert witness services in the fields of securities, forensic accounting, intellectual property, cybercrimes, information technology, legal damages assessment, complex business disputes, construction disputes, healthcare fraud and disputes; arbitration services; litigation and alternative dispute resolution support services; Consultation and legal services in the field of privacy and security laws, regulations, and requirements; intellectual property consultation; Forensic accounting, namely, fraud detection and fraud investigation